There are now several statutory payments associated with childbirth and young children: maternity pay, paternity pay, adoption pay, parental bereavement pay, neonatal care pay and shared parental pay. Employers can usually reclaim 92% of these statutory amounts paid to employees. However, employers can claim a higher amount if they qualify for small employers’ relief (SER)....

The government aims to raise £12billion by introducing a new 1.25% levy on both earned income and on employers’ wage bills to raise funds for the NHS and adult social care. From April 2022, the new Health and Social Care Levy (HSCL) comes into effect. It might be called a levy, but the HSCL is...