
1 

(1) These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations 2025.
(2) These Regulations come into force on 6th April 2025.
2 

(1) Regulations 1 and 2 extend to the whole of the United Kingdom.
(2) Regulation 3 extends to England and Wales and Scotland.
(3) Regulation 4 extends to Northern Ireland only.
3 
In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (determination of the amount of additional payment to which a small employer shall be entitled)—
(a) for “6th April 2011” substitute “6th April 2025”; and
(b) for “3.0 per cent.” substitute “8.5 per cent.”.
4 
In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (amount of additional payment to which a small employer shall be entitled)—
(a) for “6th April 2011” substitute “6th April 2025”; and
(b) for “3.0 per cent.” substitute “8.5 per cent.”.
Signed by authority of the Secretary of State for Work and Pensions
Sherlock
Minister of State
Department for Work and Pensions
11th March 2025The Commissioners for His Majesty's Revenue and Customs hereby concur
Angela MacDonald
Carol Bristow
Two of the Commissioners for His Majesty’s Revenue and Customs
10th March 2025