# The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, Regulation 3: Determination of the amount of additional payment to which a small employer shall be entitled

Extent: E+W+S

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.

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Source: https://www.legislation.gov.uk/uksi/1994/1882/regulation/3 (the official version)
Page: https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-and-miscellaneous-amendment-regulations-1994/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.