{
  "url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-and-miscellaneous-amendment-regulations-1994/regulation-3",
  "json_url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-and-miscellaneous-amendment-regulations-1994/regulation-3.json",
  "legislation": "uksi/1994/1882",
  "legislation_title": "The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994",
  "legislation_url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-and-miscellaneous-amendment-regulations-1994",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Determination of the amount of additional payment to which a small employer shall be entitled",
  "text": "In respect of any payment of statutory maternity pay made in the tax year commencing 6th 6th April 2026, or in any subsequent tax year, a small employer shall be entitled to recover an additional amount being an amount equal to 9 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.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3 inserted (6.4.1995) by The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 1995 (S.I. 1995/566), regs. 1, 2(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 3 substituted (6.4.2026) by The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026 (S.I. 2026/201), regs. 1(3), 5(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 3 substituted (6.4.2003) by Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 3 substituted (6.4.2026) by The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026 (S.I. 2026/201), regs. 1(3), 5(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 3: transfer of functions (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 1(2), 28(3), Sch. 2; S.I. 1999/527, art. 2(b), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1882/regulation/3",
    "retrieved_at": "2026-10-29T13:29:24.809833+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}