Statutory Pay assistance
06/06/2024

An employer can usually reclaim 92% of employees’ Statutory Maternity, Statutory Paternity, Statutory Adoption, Statutory Parental Bereavement and Statutory Shared Parental Pay. If the business qualifies for Small Employers’ relief, this figure can increase to 103%. 

Small Employers’ relief is available if the business paid £45,000 or less in Class 1 National Insurance (ignoring any reductions like Employment Allowance) in the last complete tax year before:

  • the ‘qualifying week’ - 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; or
  • the ‘qualifying week’ - the week (Sunday to Saturday) before the death of the child or stillbirth, for Statutory Parental Bereavement Pay.

A claim for statutory payment assistance is usually made by including the claim on the Employer Payment Summary (EPS) that you submit to HMRC. You can also write to the PAYE Employer Office to ask for a repayment if you cannot set off the payments against the current year’s liabilities. You cannot do this until the start of the next tax year.

You can also apply to HMRC to pay you in advance if you cannot afford to make statutory payments.


Halstead Office

Richard Edwards Group
The Maltings
Rosemary Lane
Halstead
Essex CO9 1HZ
 

Stanway Office

Richard Edwards Group
The Lodge
Beacon End Farmhouse
London Road
Stanway
Colchester
Essex CO3 0NQ

Portal Access

Virtual Cabinet Portal
Paydashboard Portal

Contact Us

wendy.britton@r-edwards.com
Phone: 01787 477183
Fax: 01787 474331

Richard Edwards Group is the trading name of RE Group Accountants Limited registered in England and Wales, number 11895214. Registered office The Maltings, Rosemary Lane, Halstead, Essex, CO9 1HZ