The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026 make two changes that will impact employers and payroll professionals:
Evidence of Pregnancy
Currently, the employer is required to obtain the original MATB1 as legislation prescribes that the form ‘shall be completed in ink or other indelible substance’. From 01 April 2026, the Regulations will allow claimants of both Maternity Allowance (MA) and Statutory Maternity Pay (SMP) to submit a copy rather than the original.
The Regulations apply in Great Britain as maternity pay is a transferred matter to Northern Ireland. However, the Department for Communities (DfC) have confirmed that similar legislation will be made there ensuring that a UK-wide statutory payment operates the same UK-wide.
Small Employers Relief / Compensation
From 06 April 2026, the Regulations provide the rate of Small Employers Relief (SER) is increased from 8.5% to 9%. The legislation refers to this as Small Employers Compensation (SEC) though it is known as SER by employers and HMRC.
This change applies UK-wide and does not require Northern Ireland to make mirroring legislation. The complicated reason is that the power to set the SER is NOT transferred but remains with the Secretary of State for the Department for Work and Pensions (DWP).
For Bookkeepers
There are two things to consider:
1. To claim SMP, the employer can accept a copy of form MATB1 from April 2026. This may mean changes have to be made to policies and processes; and
2. The SER increases to 9% meaning small employers can reclaim 100% of SMP plus 9% as compensation towards the associated costs of having an employee on maternity leave. Note that this rate will apply UK-wide to other child-related statutory payments (Paternity, Adoption etc)
