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<p>All employers have a statutory obligation to pay Statutory Maternity Pay to eligible
employees. Employers are reimbursed at least 92 percent of the Statutory Maternity
Pay they pay. Small employers (those who pay £45,000 or less gross NICs in the previous
tax year) receive 100 percent of the Statutory Maternity Pay paid plus an additional
3 percent, known as the Small Employers’ Compensation Rate. This is in recognition
of the relatively greater impact maternity absence has on small businesses.</p><p>
</p><p>Employers may apply for advance funding from HMRC if they are unable to meet
their SMP liability at the required time.</p><p> </p><p>DWP officials regularly meet
with industry representatives to discuss Statutory Maternity Pay.</p>
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