Small Employer Relief (SER)
6th March 2026
Small Employer Relief (SER), the rate at which small employers can reclaim any statutory payments, such as maternity pay, will rise from 8.5% to 9% from 6th April 2026. Qualified employers can reclaim 100% of statutory payments, plus a further 9% in compensation. The re-claim is made through the payroll via an Employer Payment Summary (EPS).
The qualification threshold for SER status is based on Class 1 NICs paid in the previous tax year and will remain at £45,000 or less. It is expected that, due to the increase in employer NI in April 2025, a number of employers who were eligible to claim SER in 2025-26 tax year will no longer qualify in the 2026-27 tax year. Employers who are not eligible for SER will only be able to reclaim 92% of any statutory payment.
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Disclaimer - All information in this post was correct at time of writing.
