§ Mrs. RocheTo ask the Secretary of State for Social Security (1) how many small employers reclaimed money under the small firms relief scheme for statutory maternity leave in 1995–96; [11810]
(2) how much money was reclaimed by small employers over each of the last five years under the small employers relief fund for statutory maternity pay. [11813]
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§ Mr. HealdThe statutory maternity pay small employers' relief scheme was introduced from 4 September 1994 when the reimbursement rate for SMP was changed to 92 per cent. The scheme allows small businesses paying £20,000 or less annually in national insurance contributions to continue to receive full reimbursement of their SMP costs.
Employers are not required to distinguish in their end-of-year returns between reimbursement under small employers' relief and the 92 per cent. rate. In 1994–95, £443 million was reclaimed by all employers this includes 100 per cent. reimbursement for all employers for the first six months.
Information about employers' payments for 1995–96 will be available from May 1997 when employers' end-of-year returns have been assessed. It is estimated that around 38 per cent. of firms paying SMP were able to recover payments in full in 1995–96.