Small Employers Relief 2026: What Small Businesses Need to Know

Small Employers Relief 2026 means eligible UK employers can now reclaim 109% of qualifying statutory payments from HMRC, up from the previous small employer compensation rate. In practice, that means a qualifying small business can recover the full payment plus an extra 9% compensation on eligible statutory pay, provided its Class 1 National Insurance contributions for the previous tax year were £45,000 or less.