Small Employers’ SMP Recovery Increase from April 2026

Small businesses will be able to recover slightly more of the cost of Statutory Maternity Pay (SMP) from April 2026 under new regulations introduced by the government. The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026 (SI 2026/201) increase the Small Employers’ Relief compensation rate from 108.5% […]