
2025 No. 330
SOCIAL SECURITY
TERMS AND CONDITIONS OF EMPLOYMENT
The Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations 2025
Made 11th March 2025
Laid before Parliament 13th March 2025
Coming into force 6th April 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 167(1) and (2)(b) and 175(1) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 163(1), (2)(b) and (7) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.These Regulations are made with the concurrence of the Commissioners for His Majesty’s Revenue and Customs.
Citation and commencement
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.
Extent
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.
Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994
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.”.
Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994
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