{"analytics_identifier":null,"base_path":"/recover-statutory-payments","content_id":"abfde1c2-1e08-4eb0-98a4-2d2f65ba2016","description":"Reclaim Statutory Maternity, Paternity, Adoption, Parental Bereavement Pay and Shared Parental Pay, find out about Small Employers’ Relief and get help if you cannot afford payments.","details":{"external_related_links":[],"hide_chapter_navigation":false,"parts":[{"body":"<p>As an employer, you can usually reclaim 92% of employees’ Statutory Maternity Pay (<abbr title=\"Statutory Maternity Pay\">SMP</abbr>), Statutory Paternity Pay (<abbr title=\"Statutory Paternity Pay\">SPP</abbr>), Statutory Adoption Pay (<abbr title=\"Statutory Adoption Pay\">SAP</abbr>), Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and Statutory Shared Parental Pay.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>This guide is also available <a href=\"/help-ariannol-gyda-thal-statudol\">in Welsh (Cymraeg)</a>.</p>\n</div>\n\n<p>You can reclaim 109% if your business qualifies for Small Employers’ Relief. You get this if you paid £45,000 or less in Class 1 National Insurance (ignoring any reductions like <a href=\"/claim-employment-allowance\">Employment Allowance</a>) in the last complete tax year before:</p>\n\n<ul>\n  <li>the ‘qualifying week’ - the 15th week (Sunday to Saturday) before the week of the due date</li>\n  <li>the ‘matching week’ - the week (Sunday to Saturday) your employee was told they’d been matched with a child by the adoption agency</li>\n  <li>the date on the <a href=\"/employers-adoption-pay-leave/eligibility\">official notification</a> if your employee is adopting a child from another country</li>\n  <li>the ‘qualifying week’ - the week (Sunday to Saturday) before the death of the child or stillbirth, for Statutory Parental Bereavement Pay</li>\n  <li>the ‘qualifying week’ - the week (Sunday to Saturday) before the miscarriage if the employee is in Northern Ireland, for Statutory Parental Bereavement Pay</li>\n  <li>the ‘relevant week’ - the week (Sunday to Saturday) before the child started to receive neonatal care, unless your employee is entitled to <abbr title=\"Statutory Maternity Pay\">SMP</abbr>, <abbr title=\"Statutory Paternity Pay\">SPP</abbr> or <abbr title=\"Statutory Adoption Pay\">SAP</abbr>, then use the relevant or qualifying week for that statutory payment instead</li>\n</ul>\n\n<h2 id=\"how-to-reclaim\">How to reclaim</h2>\n\n<p>Calculate how much you’ll get back using your payroll software. To reclaim the payments, include them in an <a href=\"/running-payroll/reporting-to-hmrc-eps\">Employer Payment Summary</a> (<abbr title=\"Employer Payment Summary\">EPS</abbr>) to HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>).</p>\n\n<p>You can write to the <abbr title=\"Pay As You Earn\">PAYE</abbr> 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.</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\nNational Insurance Contributions and Employers Office<br>HM Revenue and Customs<br>BX9 1BX\n</p></div></div>\n\n","slug":"reclaiming","title":"What you can reclaim"},{"body":"<p>You can apply for HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) to pay you in advance if you cannot afford to make statutory payments.</p>\n\n<h2 id=\"how-to-apply-for-advance-payment\">How to apply for advance payment</h2>\n\n<p><a href=\"/government/publications/statutory-pay-apply-for-advance-of-statutory-parental-paternal-adoption-and-maternity-pay\">Apply online to be paid in advance</a> for:</p>\n\n<ul>\n  <li>Statutory Maternity Pay (<abbr title=\"Statutory Maternity Pay\">SMP</abbr>)</li>\n  <li>Statutory Paternity Pay</li>\n  <li>Statutory Adoption Pay</li>\n  <li>Statutory Shared Parental Pay (<abbr title=\"Shared Parental Pay\">ShPP</abbr>)</li>\n</ul>\n\n<p>You can apply up to 4 weeks before you want the first payment - <abbr title=\"HM Revenue and Customs\">HMRC</abbr> may return your application if you apply earlier.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>There’s a different way to <a href=\"/employers-parental-bereavement-pay-leave/get-help-with-statutory-pay\">apply for an advance for Statutory Parental Bereavement Pay</a> or <a href=\"/employers-neonatal-care-pay-leave/help-with-statutory-pay\">Statutory Neonatal Care Pay</a>.</p>\n</div>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You can be charged a penalty (up to £3,000 per employee for each tax year) if you include incorrect information in your application.</p>\n</div>\n\n<h2 id=\"paying-back-your-advance-payment\">Paying back your advance payment</h2>\n\n<p>Send an <a href=\"/running-payroll/reporting-to-hmrc-eps\">Employer Payment Summary</a> (<abbr title=\"Employer Payment Summary\">EPS</abbr>) for each pay period you <a href=\"/recover-statutory-payments\">reclaim statutory payments</a> - even if you got an advance payment from <abbr title=\"HM Revenue and Customs\">HMRC</abbr> to cover statutory payments to your employees.</p>\n\n<p>If the statutory payments you reclaim are more than your <abbr title=\"Pay As You Earn\">PAYE</abbr> deductions for that month, <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will automatically use what’s left to reduce what you owe on your advance payment.</p>\n\n<div class=\"example\">\n  <p>Example</p>\n\n  <p>You have £2,500 in <abbr title=\"Pay As You Earn\">PAYE</abbr> deductions to pay after sending your <a href=\"/running-payroll/reporting-to-hmrc\">Full Payment Submission</a> (FPS).</p>\n\n  <p>You reclaim £3,000 in statutory payments in your <abbr title=\"Employer Payment Summary\">EPS</abbr>.</p>\n\n  <p>Your advance payment will be reduced by £500 (£3,000 minus £2,500).</p>\n</div>\n\n<p>If you still owe <abbr title=\"HM Revenue and Customs\">HMRC</abbr> anything at the end of the period the advance covers, pay them by that month’s normal payment date.</p>\n\n<h2 id=\"advance-funding-for-previous-tax-years\">Advance funding for previous tax years</h2>\n\n<p>To apply for advance funding for a statutory payment relating to a previous tax year that you’ve not paid yet, write to <abbr title=\"HM Revenue and Customs\">HMRC</abbr>.</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\nHM Revenue and Customs<br>Corporate Treasury<br>BX9 1BG\n</p></div></div>\n\n<h3 id=\"what-to-include-in-your-application\">What to include in your application</h3>\n\n<p>You’ll need your <abbr title=\"HM Revenue and Customs\">HMRC</abbr> account information, including your Accounts Office reference and your <abbr title=\"Pay As You Earn\">PAYE</abbr> reference. </p>\n\n<p>You can find these either:</p>\n\n<ul>\n  <li>in <a rel=\"external\" href=\"https://www.tax.service.gov.uk/account\">your <abbr title=\"HM Revenue and Customs\">HMRC</abbr> online account</a>\n</li>\n  <li>on the letter <abbr title=\"HM Revenue and Customs\">HMRC</abbr> sent you when you registered as an employer</li>\n</ul>\n\n<p>Details of your application:</p>\n\n<ul>\n  <li>the name and National Insurance number of the employee you’re making the statutory payments to</li>\n  <li>the date the employee started employment with you (in <a href=\"/transfers-takeovers/overview\"><abbr title=\"Transfer of Undertakings (Protection of Employment) regulations\">TUPE</abbr> cases</a> the date they started employment with the business, not the date you took over)</li>\n  <li>the dates your claim relates to</li>\n  <li>details of any reduction to your monthly or quarterly payments that you’ve made</li>\n  <li>the total you’re entitled to reclaim</li>\n  <li>the amount you’re claiming advance funding for</li>\n</ul>\n\n<p>Specific information for the relevant statutory payment:</p>\n\n<ul>\n  <li>for maternity and adoption pay, the expected date of birth or adoption</li>\n  <li>for paternity pay, the actual date of birth or adoption</li>\n  <li>for adoption pay, whether the adoption is in the UK or overseas</li>\n  <li>for Additional Statutory Paternity Pay, the date the mother or joint adopter returns to work and stops getting Statutory Maternity Pay, Maternity Allowance or Statutory Adoption Pay</li>\n</ul>\n\n<p>You should also include:</p>\n\n<ul>\n  <li>the date your business started (in <a href=\"/transfers-takeovers/overview\"><abbr title=\"Transfer of Undertakings (Protection of Employment) regulations\">TUPE</abbr> cases</a>, the date the business started, not the date you took over)</li>\n  <li>your contact details - for example name, telephone number</li>\n  <li>details of the bank account you’d like <abbr title=\"HM Revenue and Customs\">HMRC</abbr> to pay into - include sort code, account name and number (or building society roll number)</li>\n</ul>\n\n<h2 id=\"if-youre-insolvent\">If you’re insolvent</h2>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will pay Statutory Maternity, Paternity, Adoption or Parental Bereavement Pay if your employees were getting these payments when you became insolvent.</p>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will also pay maternity pay for pregnant employees who have passed the qualifying week but have not started getting <abbr title=\"Statutory Maternity Pay\">SMP</abbr>.</p>\n\n<p>You (or someone else like the administrator or liquidator) must contact the National Insolvency Unit and tell them you’re insolvent.</p>\n\n<div class=\"contact\">\n<p>National Insolvency Unit Helpline<br>\nTelephone: 0300 0540 808<br>\nMonday to Thursday, 8:30am to 5pm<br>\nFriday, 8:30am to 4pm<br>\n<a href=\"/call-charges\">Find out about call charges</a></p>\n</div>\n\n<p>You must also tell your employee to <a href=\"/government/organisations/hm-revenue-customs/contact/statutory-payment-dispute-team\">contact the Statutory Payment Dispute Team</a>.</p>\n\n","slug":"if-you-cant-afford-to-make-payments","title":"If you cannot afford to make payments"}]},"document_type":"guide","first_published_at":"2014-03-18T19:33:29+00:00","links":{"available_translations":[{"api_path":"/api/content/recover-statutory-payments","api_url":"https://www.gov.uk/api/content/recover-statutory-payments","base_path":"/recover-statutory-payments","content_id":"abfde1c2-1e08-4eb0-98a4-2d2f65ba2016","document_type":"guide","links":{},"locale":"en","public_updated_at":"2015-02-27T16:53:31Z","schema_name":"guide","title":"Get financial help with statutory 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