Small employer’s relief increased from 8.5% to 9% with effect from 6 April 2026. This means that eligible employers can now reclaim 109% of statutory payments that they make to employees, other than statutory sick pay.
An employer is a small employer for 2026/27 if they paid £45,000 or less in Class 1 National Insurance contributions in 2025/26.
Employers who are not small are able to reclaim 92% of the amount that they pay in statutory payments other than statutory sick pay.
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