Did you know that all employers can usually reclaim 92% of employees’ Statutory Maternity Pay (SMP), Paternity Pay, Adoption Pay, Parental Bereavement Leave and Shared Parental Pay?
And you can reclaim 103% if your business qualifies for Small Employers’ Relief. You get this if you paid £45,000 or less in Class 1 National Insurance in the last complete tax year before:
- the ‘qualifying week’ of Statutory Maternity Pay – the 15th week (Sunday to Saturday) before the week of the due date
- the ‘matching week’ – the week (Sunday to Saturday) your employee was told they’d been matched with a child by the adoption agency
- the date on the official notification if your employee is adopting a child from another country.
You can find the details of how to make reclaim Statutory Maternity Pay and other family pay here.