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SI 2025/330 The Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations 2025

Regulations have been published to amend the amount of statutory maternity pay that small employers are entitled to recover from HMRC.

These Regulations are made to amend SI 1994/1882 and SR 1994/271 to increase the additional amount that small employers are entitled to recover from HMRC from 3.0% to 8.5% of the amount of statutory maternity pay they have paid out.

This increase takes effect from 6 April 2025.

SI 2025/294 The Income Tax (Pay As You Earn) (Amendment) Regulations 2025

These Regulations are made to amend the Income Tax (Pay As You Earn) Regulations 2003, SI 2003/2682 to insert a new definition of ‘secondary threshold’.

These Regulations are made to amend SI 2003/2682 to:

1. •

   amend regulation 2(1) insert a new definition of ‘secondary threshold’

2. •

   • amend regulations 47(2), 48(2), 49C(2) and 49D(2) concerning new starter procedures for seconded expatriates to add reference to the secondary threshold so that an employer must apply either the lower earnings limit or the