---
title: "The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026"
id: 0c876c11-ef69-4b1f-af38-dbc982aa2035
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/201
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/0c876c11-ef69-4b1f-af38-dbc982aa2035
language: en
in_force_from: 2026-03-02
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/201/data.xml
read_on: 2026-11-10
sha256: 09ea408aea566325e5981ec483c97530b6282af24e5e87e146f5a81b22a2788c
provisions: 7
---

# The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026

## Title and introductory text {#prelims}

This Statutory Instrument has been made in consequence of a defect in S.R. 1994 No. 271 and is being issued free of charge to all known recipients of that Statutory Instrument.
2026 No. 201
SOCIAL SECURITY
The Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026
Made
2nd March 2026
Laid before Parliament
3rd March 2026
Coming into force in accordance with regulation 1(2) and (3)
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 5 (1) (i), 15 (1) (a) and 189 (1) and (4) of the Social Security Administration Act 1992, sections 167 (1) and (2) (b) and 175 (1) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 163 (1), (2) (b) and (7) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Regulations 4, 5 and 6 of these Regulations are made with the concurrence of the Commissioners for His Majesty’s Revenue and Customs.
In accordance with section 173 (1) (b) of the Social Security Administration Act 1992, the Social Security Advisory Committee has agreed that the proposals in respect of these Regulations should not be referred to it.

## 1 Citation and commencement {#regulation-1}

(1) These Regulations may be cited as the Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026.
(2) Regulations 1 to 4 and 6(c) come into force on 1st April 2026.
(3) Regulations 5 and 6(a) and (b) come into force on 6th April 2026.

## 2 Extent {#regulation-2}

(1) Regulations 1 and 2 extend to the whole of the United Kingdom.
(2) Regulations 3, 4 and 5 extend to England, Wales and Scotland.
(3) Regulation 6 extends to Northern Ireland only.

## 3 Amendment of the Social Security (Medical Evidence) Regulations 1976 {#regulation-3}

In paragraph 4 of Part 1 of Schedule 2 to the Social Security (Medical Evidence) Regulations 1976 (rules) omit “shall be completed in ink or other indelible substance and”.

## 4 Amendment of the Statutory Maternity Pay (Medical Evidence) Regulations 1987 {#regulation-4}

In paragraph 4 of Part 1 of the Schedule to the Statutory Maternity Pay (Medical Evidence) Regulations 1987 (rules) omit “shall be completed in ink or other indelible substance and”.

## 5 Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 {#regulation-5}

In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (determination of the amount of additional payment to which a small employer shall be entitled)—
(a) for “6th April 2025” substitute “6th April 2026”, and
(b) for “8.5 per cent.” substitute “9 per cent.”.

## 6 Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 {#regulation-6}

In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (amount of additional payment to which a small employer shall be entitled)—
(a) for “6th April 2025” substitute “6th April 2026”, and
(b) for “8.5 per cent.” substitute “9 per cent.”, and
(c) at the end of this regulation, insert “, that percentage being the total amount of secondary Class 1 contributions estimated by the Commissioners for His Majesty’s Revenue and Customs as to be paid in respect of statutory maternity pay by all employers in that year, expressed as a percentage of the total amount of statutory maternity pay estimated by them to be paid by all employers in that year.”.