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<p>The Government carried out an analysis of the costs and benefits of providing leave
for mothers and fathers in the impact assessment which accompanied its consultation
on the administration of shared parental leave which was published in February 2013.
This can be found at: <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/110692/13-651-modern-workplaces-shared-parental-leave-and-pay-impact-assessment2.pdf"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/110692/13-651-modern-workplaces-shared-parental-leave-and-pay-impact-assessment2.pdf</a></p><p>
</p><p>The impact assessment reflects the fact that there are costs for both the Exchequer
and business associated with the taking of maternity and paternity leave. Business
costs include, for example, where employers provide occupational maternity or paternity
schemes which go beyond the statutory minimum, and the costs associated with recruiting
staff to cover a period of absence.</p><p> </p><p>In relation to Exchequer costs,
the Government collects data on the total amount of statutory paternity pay and statutory
maternity pay paid to employees by employers and uses this to estimate the numbers
taking paternity/maternity leave and the size of average, or average weekly, claims.
These figures represent the cost to the Exchequer rather than business as statutory
payments can be reclaimed by the employer. The latest available figures for the costs
to the Exchequer are as follows:</p><p> </p><p><strong>Maternity pay and maternity
allowance</strong></p><table><tbody><tr><td><p><strong> </strong></p></td><td><p><strong>Number
of claimants commencing in year 2011/12</strong></p></td><td><p><strong>Total claimed</strong></p></td><td><p><strong>Average
claim (2010/11)</strong></p></td></tr><tr><td><p>Maternity Pay</p></td><td><p>355,000</p></td><td><p>£2.2
billion</p></td><td><p>£5,890</p></td></tr></tbody></table><p> </p><p><strong>Source:
Expenditure is from employer returns to HMRC and is the average amount recovered by
employers. Average claim and spells commencing is based on L2 data (a 1% sample of
HMRC National Insurance Contribution records). </strong></p><p> </p><table><tbody><tr><td><p><strong>
</strong></p></td><td><p><strong>Average number of claimants at any one time: May
2013</strong></p></td><td><p><strong>Total Expenditure: 2012/13</strong></p></td><td><p><strong>Average
weekly claim: May 2013</strong></p></td></tr><tr><td><p>Maternity Allowance</p></td><td><p>57,400</p></td><td><p>£395
million</p></td><td><p>£117.57</p></td></tr></tbody></table><p><strong> </strong></p><p><strong>Source:
A combination of DWP accounting data and 5% Administrative Data. Further figures on
Maternity Allowance are available here: <a href="https://www.gov.uk/government/collections/maternity-allowance-quarterly-statistics"
target="_blank">https://www.gov.uk/government/collections/maternity-allowance-quarterly-statistics</a></strong></p><p><strong>
</strong></p><p><strong>Notes</strong></p><ol type="1"><li><strong>SMP</strong><strong>Expenditure
is subject to change due to late returns submitted by employers to HM Revenue and
Customs.</strong></li><li><strong>Maternity allowance weekly amounts are the average
in payment at the end of May 2013.</strong></li><li><strong>Maternity allowance claimants
exclude a small number of clerical cases and only include those with a successful
claim to Maternity Allowance. </strong></li></ol><p><strong>Paternity pay</strong></p><p>
</p><table><tbody><tr><td><p><strong> </strong></p></td><td><p><strong>Number of claimants</strong></p></td><td><p><strong>Total
claimed</strong></p></td><td><p><strong>Average claim</strong></p></td></tr><tr><td><p><strong>2012/13
</strong></p></td><td colspan="3"><p> </p></td></tr><tr><td><p>Ordinary Statutory
Paternity Pay</p></td><td><p>208,600</p></td><td><p>£50.3 million</p></td><td><p>£241.25</p></td></tr><tr><td><p>Additional
Statutory Paternity Pay</p></td><td><p>3,867</p></td><td><p>£5.8 million</p></td><td><p>£1,218</p></td></tr></tbody></table><p>
</p><p><strong>Note: All figures are estimates using the HMRC CANDIF database. Figures
are calculated using a 2% or 3% scan of employer National Insurance returns and scaling
the results up to create a 100% estimate. Scan conducted in January 2014.</strong></p>
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