Statutory maternity pay at the minimum rate is paid by the employer but up to 100% (and a minimum of 92%) of it can be reclaimed from the government depending on the size of the employer’s business.
Please click this link for more details on this. If employers wish to pay more than the statutory minimum (usually known as enhanced maternity pay) they are responsible for that themselves.
Some employers choose to pay a certain proportion of the leave at the employee’s full rate of pay before the statutory minimum pay kicks in.
Statutory paternity pay at the minimum rate is paid by the employer but up to 100% (and a minimum of 92%) of it can be reclaimed from the government depending on the size of the employer’s business.
Please click here for more details on this.
If employers wish to pay more than the statutory minimum (usually known as enhanced paternity pay) they are responsible for that themselves.
