Normally, employers can reclaim a minimum of 92% of certain statutory payments that are paid to employees.
If you are a small employer though, and if you pay your employees statutory pay (maternity/paternity or adoption), you are entitled to claim 100% of the payments made plus an additional 3% Small Employers' Relief (SER).
Who qualifies as a Small Employer for this purpose?
Qualification depends on the employer’s total Class 1 national insurance contributions paid to HMRC in the previous tax year. Normally, your business qualifies for this relief if your NI liability was £45,000 or less in the completed tax year preceding the employee’s qualifying week.
HMRC can confirm your small employers’ relief status.
If you are a small employer though, and if you pay your employees statutory pay (maternity/paternity or adoption), you are entitled to claim 100% of the payments made plus an additional 3% Small Employers' Relief (SER).
Who qualifies as a Small Employer for this purpose?
Qualification depends on the employer’s total Class 1 national insurance contributions paid to HMRC in the previous tax year. Normally, your business qualifies for this relief if your NI liability was £45,000 or less in the completed tax year preceding the employee’s qualifying week.
HMRC can confirm your small employers’ relief status.
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