What you can reclaim
As an employer, you can usually reclaim 92% of employees’ Statutory Maternity (SMP), Paternity, Adoption and Shared Parental Pay.
You can reclaim 103% 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 Employment Allowance) in the last complete tax year before:
- the ‘qualifying week’ - the 15th week (Sunday to Saturday) before the week of the due date
- the ‘matching week’ - the week (Sunday to Saturday) your employee was told they’d been matched with a child by the adoption agency
- the date on the official notification if your employee is adopting a child from another country
How to reclaim
Calculate how much you’ll get back using your payroll software. To reclaim the payments, include them in an Employer Payment Summary (EPS) to HM Revenue and Customs (HMRC).
You can write to the PAYE Employer Office to ask for a repayment if you can’t set off the payments against the current year’s liabilities. You can’t do this until the start of the next tax year.
National Insurance Contributions and Employers Office
HM Revenue and Customs
Complete and return an SP32 form to HMRC if you didn’t submit your PAYE information in real time (RTI) for a previous tax year.