Regulation 3 Determination of the amount of additional payment to which a small employer shall be entitledC1

In respect of any payment of statutory maternity pay F1made in the tax year commencing 6th F26th April 2026, or in any subsequent tax year, a small employer shall be F3entitled to recover an additional amount being an amount equal to F49 per cent. of such payment, that percentage being the total amount of secondary Class 1 contributions estimated by the Secretary of State as to be paid in respect of statutory maternity pay by all employers in that year, expressed as a percentage of the total amount of statutory maternity pay estimated by him to be paid by all employers in that year.