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.


About us  

Our director-led service is supported by the expertise of our highly skilled staff. We believe that our reputation for technical excellence is one of the main reasons for the company’s continued growth. 

Since the 1960’s we have been looking after the financial needs of our diverse database of clients. The practice of today evolved from two long-established firms originating in Coventry (Luckmans) and Kenilworth (Duckett Parker) merging in 2000.

Our vision in 2000 was to combine the directors' expertise to the greatest advantage for you – our client. That ethos still holds true and has enabled us to build a relationship with our clients that lasts.

Legal

Registered to carry out audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Contact us

LDP Luckmans
1110 Elliott Court, Coventry Business Park
Herald Avenue
Coventry
CV5 6UB

+44 (0) 24 7662 7200
partners@luckmans.com
JUMP TO TOP