# The Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations 2025

S.I. 2025/330 · made 11 March 2025

These Regulations amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (S.I. 1994/1882) (“the principal GB regulations”) and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (S.R. 1994 No. 271) (“the principal NI Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 167, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 163, Section 171)

PDFs: Printed copy https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2025/pdf/uksi_20250330_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2025/pdf/uksiem_20250330_en_001.pdf

## Introductory text

SOCIAL SECURITY
TERMS AND CONDITIONS OF EMPLOYMENT
Made 11th March 2025
Laid before Parliament 13th March 2025
Coming into force 6th April 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 167(1) and (2)(b) and 175(1) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 163(1), (2)(b) and (7) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
These Regulations are made with the concurrence of the Commissioners for His Majesty’s Revenue and Customs.

## 1 Citation and commencement

(1) These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations 2025.
(2) These Regulations come into force on 6th April 2025.

## 2 Extent

(1) Regulations 1 and 2 extend to the whole of the United Kingdom.
(2) Regulation 3 extends to England and Wales and Scotland.
(3) Regulation 4 extends to Northern Ireland only.

## 3 Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994

In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (determination of the amount of additional payment to which a small employer shall be entitled)—
(a) for “6th April 2011” substitute “6th April 2025”; and
(b) for “3.0 per cent.” substitute “8.5 per cent.”.

## 4 Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994

In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (amount of additional payment to which a small employer shall be entitled)—
(a) for “6th April 2011” substitute “6th April 2025”; and
(b) for “3.0 per cent.” substitute “8.5 per cent.”.

## Signature

Signed by authority of the Secretary of State for Work and Pensions
Sherlock
Minister of State
Department for Work and Pensions
11th March 2025
The Commissioners for His Majesty's Revenue and Customs hereby concur
Angela MacDonald
Carol Bristow
Two of the Commissioners for His Majesty’s Revenue and Customs
10th March 2025

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (S.I. 1994/1882) (“the principal GB regulations”) and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (S.R. 1994 No. 271) (“the principal NI Regulations”).
Amongst other things, the principal GB Regulations and the principal NI Regulations enable a small employer (as that term is defined within those Regulations) to recover payments of statutory maternity pay in full, as well as an additional amount in respect of such pay. Regulations 3(b) and 4(b) of these Regulations increase the additional amount that small employers are entitled to recover from 3.0 per cent. to 8.5 per cent. of the amount of statutory maternity pay they have paid out. This increase takes effect from 6th April 2025.
These Regulations amend an existing percentage figure in accordance with a pre-determined formula. A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private sector, voluntary sector or community bodies is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2025/330 (the official version)
Page: https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.