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The Statutory Maternity Pay (Compensation of Employers) Regulations 1987

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Determination of the amount an employer shall be entitled to under regulation 2

3.  In respect of a payment of statutory maternity pay made in the tax year commencing 6th April 1987, an employer shall be entitled underregulation 2 to an amount equal to 7 per cent. of the payment, that percentage being the total amount of secondary Class 1 contributions estimatedby the Secretary of State as to be paid in respect of statutory maternity pay and statutory sick pay by all employers in that year, expressed as apercentage of the total amount of statutory maternity pay and statutory sick pay estimated by him to be paid by all employers in that year.

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