Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2011 come into force
Implementation date: 6 April 2011
The Regulations reduce the additional amount of statutory maternity pay that a small employer may recover from HM Revenue and Customs from 4.5% to 3%. The Regulations have the same impact on small employers that pay statutory adoption pay, ordinary statutory paternity pay and additional statutory paternity pay. The Regulations can be viewed on the UK legislation website.