# The Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations 2025, Note: 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/note (the official version)
Page: https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.