Small Employers’ Relief: How to Reclaim 109% of Statutory Payments

If one of your employees is going on maternity, paternity, adoption, shared parental, parental bereavement or neonatal care leave, Small Employers’ Relief could mean you get back more from HMRC than you actually paid out in statutory payments. From 6 April 2026, qualifying small employers can recover 109% of eligible statutory payments through their PAYE […]