Baroness Penn

This Government has not made an estimate of the cost of making Statutory Paternity Leave and Pay available to the self-employed or of making Statutory Paternity Pay available from the first day of employment. This Government has committed to a review of the parental leave system to ensure that it best supports all working families. We will publish cost estimates of any policy options being taken forward following the Review.

This Government has not made an estimate of the cost of making Statutory Paternity Leave and Pay available to the self-employed or of making Statutory Paternity Pay available from the first day of employment. This Government has committed to a review of the parental leave system to ensure that it best supports all working families. We will publish cost estimates of any policy options being taken forward following the Review.

The Government has not made a recent estimate of the cost of making Statutory Paternity Pay available from the first day of employment.

However, we have committed to a review of the parental leave system as a whole to ensure that it best supports all working families. Planning work is already underway.

The consultation on publication of parental leave and pay policies was undertaken by the previous government.

This government is committed to supporting working families. The Employment Rights Bill will make the right to request flexible working the default, make Paternity and Parental Leave Day one rights, and will require large employers to produce equality action plans, amongst other measures.

As a result, we do not believe that requiring businesses to publish their family-related leave and pay policies is necessary at this time.

​​The department is providing schools with over £930 million in the 2025/26 financial year to support schools with the increases to employer National Insurance contributions from April 2025. This funding will be rolled into the schools national funding formula from 2026/27, ensuring that this additional funding forms an on-going part of schools’ core budgets. Total schools funding will increase by a further £4.2 billion, by the end of the Spending Review period.

The department is providing mainstream schools and high needs settings with over £930 million to support them with the increases to employer National Insurance contributions (NICs) from April 2025. Payments will be made to local authorities in September 2025 and to academies in October 2025.

The NICs funding will be rolled into the schools national funding formula (NFF) from the 2026/27 financial year to ensure this funding remains a protected part of school budgets.

The department is providing mainstream schools and high needs settings with over £930 million to support them with the increases to employer National Insurance contributions (NICs) from April 2025. Payments will be made to local authorities in September 2025 and to academies in October 2025.

The NICs funding will be rolled into the schools national funding formula (NFF) from the 2026/27 financial year to ensure this funding remains a protected part of school budgets.

The department is providing mainstream schools and high needs settings with over £930 million to support them with the increases to employer National Insurance contributions (NICs) from April 2025. Payments will be made to local authorities in September 2025 and to academies in October 2025.

The NICs funding will be rolled into the schools national funding formula (NFF) from the 2026/27 financial year to ensure this funding remains a protected part of school budgets.

The National Behaviour Survey annual report for the 2023/24 academic year is expected to be published in spring 2025.

Small employers (those who have gross Class 1 National Insurance contributions liability of £45,000 or less in the previous tax year) can claim what is known as Small Employers Relief and can recover 100 percent of Statutory Maternity Pay they have paid out plus an additional compensation payment. This additional compensation payment is known as Small Employers’ Compensation and seeks to support small employers with the associated costs of having an employee on maternity leave which are not thought to affect large employers in the same way, such as the employer’s share of National Insurance contributions that might be payable, as well as administration and recruitment costs.

The same reimbursement arrangements apply to Statutory Paternity Pay, Statutory Shared Parental Pay, Statutory Adoption Pay, Statutory Parental Bereavement Pay and Statutory Neonatal Care Pay.

The threshold for qualifying as a small employer was increased in April 2004 from £40,000 to £45,000 (or less) of gross Class 1 National Insurance contributions liability in the previous tax year.

No assessment has been made on this basis.

The government's impact assessment regarding Health and Disability Reform is available at Spring Statement 2025 health and disability benefit reforms – Impacts.

The Pathways to Work Green Paper set out a broad package of plans and proposals to reform health and disability benefits and employment support. Our plans are designed to protect the most vulnerable and give disabled people equal chances and choices to work.

We will continue to carefully consider the impacts of reforms as we develop our detailed proposals for change.

There have been many impact assessments that estimate the extra people in work as a result of previous employment programmes, and also the benefits saved to the Exchequer and Society set against the costs of the programmes. Some recent evaluations cover the: Work Programme, European Support Fund, Work Choice, Job Entry Targeted Support, Job Finding Support and Kickstart programmes. I am depositing these impact documents in the Libraries of the House. See links to these reports below.

The Work Programme: impact assessment - GOV.UK

Impact evaluation of the European Social Fund 2014-2020 programme in England - GOV.UK

Work Choice impact evaluation - GOV.UK

JETS (Job Entry Targeted Support) Impact Evaluation - GOV.UK

Job Finding Support programme: A Quantitative Impact Assessment - GOV.UK

Kickstart Scheme: A Quantitative Impact Assessment - GOV.UK

The Government’s impact assessment regarding Health and Disability reform is available at: Spring Statement 2025 health and disability benefit reforms – Impacts

This assessment does not include the impact of the £1 billion a year, by 2029/30, funding for measures to support those with disabilities and long-term health conditions into employment, which we expect to mitigate the poverty impact among people it supports into work. It is not possible, therefore, to assess how many more working people will be in relative poverty in 2029/30 as a result of these changes.

The DWP published an impact assessment which explained how employment interventions can have a significant and enduring impacts on peoples’ employment prospects and showed the substantial savings associated with supporting disabled people into work. For every 10,000 additional people in full time work, there would be fiscal savings of around £180m per year, with societal savings around £280m per year, (£80m and £150m respectively if in part-time work.

The Department has extensive evidence on what works, which includes the evaluation of Work Choice, a specialist employment programme for disabled people and those with health conditions, that showed people receiving tailored support were 40% more likely to be in work eight years later. We will be developing more detailed assessments of the potential impacts of the employment measures proposed in the Green Paper as these are developed in detail. The Office for Budget Responsibility has also stated that it intends to assess the labour supply impacts of the Green Paper measures in their Autumn forecast.

The Chief Medical Officer (CMO) is an independent advisor to the Government, and any CMO reports are produced independently. The recommendations are advisory, to inform policy development.

In June 2019, at the request of the then United Kingdom’s CMOs, the then Chief Scientific Advisor convened a workshop to bring together a range of academic experts and funding bodies to discuss future research possibilities around screen-based activities and children and young people’s mental health. The workshop aimed to identify avenues for undertaking future research and funding in this area, and recommended that a methodology panel was convened to improve research methods, and that children and young people’s user needs were scoped out, to determine research priorities.

These recommendations align with the UK Mental Health Research Goals for 2020 - 2030, which includes developing research to halve the number of children and young people experiencing persistent mental health problems. The National Institute for Health and Care Research (NIHR) continues to commission research in this area to support and improve evidence-based practice. As part of this, the NIHR is currently funding research to explore the impact that school policies which restrict daytime use of smartphones and social media have on adolescent mental wellbeing.

The Department for Education is currently reviewing the statutory guidance on teaching relationships, health, and sex education, and as part of this, will consider whether additional or revised content should be included in the guidance, including content regarding online safety and harm.

Since 2022, the Department for Science, Innovation and Technology has provided £3 million in funding for media literacy projects that empower users to navigate the online world safely. In 2024, this included £500,000 to scale up two programmes to provide media literacy support to teachers, children aged 11 to 16 years old, and other professionals working with families, parents, and carers.

The Online Safety Act updated Ofcom’s statutory duty to promote media literacy and to raise the public’s awareness of the nature and impact of harmful content and online behaviour. Ofcom has published a three-year media literacy strategy which includes investigating specific impacts of platform design on user safety, such as the impact of persuasive design on children. The Government looks forward to working with them as they implement these strategies.

Data for statutory payments for the financial year 2024-25 has not yet been fully analysed as the financial year has only recently ended. Data for financial years 2019-20 until 2023-24 is provided below. HMRC do not have data readily available for Statutory payments before 2019-20 and the relevant data could only be collated and verified for the purpose of answering this question at disproportionate cost.

The tables below show the number of PAYE schemes claiming each statutory payment by tax year. Note that the scheme count for reclaims does not reflect the total number of reclaims, as schemes may submit multiple claims within a single tax year.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

The data below summarises the total number of employers with Employer National Insurance Contributions (NICs) liabilities of £45,000 or less for the financial years 2022–23 to 2024–25. HMRC does not hold readily available data on the number of employers by the value of their total Employer NIC liabilities for years prior to 2022–23, and the relevant data could only be collated and verified for the purpose of answering this question at disproportionate cost.

Notes:

1) Figures rounded to nearest thousand.

2) Figures include employers whose Employer NIC liabilities = £0

3) Figures exclude employers whose Employer NIC liabilities are unknown.

4) Data is RTI data matched to Business Lookup Table data.

The Small Employer’s Relief is a flat rate for all qualifying employers whose Employer National Insurance Contributions (Employer NICs) were £45,000 or under in the previous tax year.

The rate is split into two parts; 100% of the payment of Statutory Pay, plus an additional amount to cover the Employer NIC liabilities arising from the Statutory Pay.

It is calculated based on the rules for Statutory Maternity Pay, which makes up the majority of the claims received. Statutory Maternity Pay level is equal to 90% of average weekly earnings for the first 6 weeks, and the lower of £187.18 and 90% of average weekly earnings for the subsequent 33 weeks. [N.B. Taken from here: https://www.gov.uk/maternity-pay-leave/pay]

Prior to April 2025, the Small Employer’s Relief rate was 103%. From April 2025, Employer NICs is charged at a rate of 15% on earnings salary over £96 a week (equivalent to £5,000 a year). The 8.5% therefore reflects the value of Employer NICs at the current rate as a percentage of Statutory Maternity Pay over the 39 weeks the employee is eligible for.

Data for statutory payments for the financial year 2024-25 has not yet been fully analysed as the financial year has only recently ended. Data for financial years 2019-20 until 2023-24 is provided below. HMRC do not have data readily available for Statutory payments before 2019-20 and the relevant data could only be collated and verified for the purpose of answering this question at disproportionate cost.

The tables below show the number of PAYE schemes claiming each statutory payment by tax year. Note that the scheme count for reclaims does not reflect the total number of reclaims, as schemes may submit multiple claims within a single tax year.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

The data below summarises the total number of employers with Employer National Insurance Contributions (NICs) liabilities of £45,000 or less for the financial years 2022–23 to 2024–25. HMRC does not hold readily available data on the number of employers by the value of their total Employer NIC liabilities for years prior to 2022–23, and the relevant data could only be collated and verified for the purpose of answering this question at disproportionate cost.

Notes:

1) Figures rounded to nearest thousand.

2) Figures include employers whose Employer NIC liabilities = £0

3) Figures exclude employers whose Employer NIC liabilities are unknown.

4) Data is RTI data matched to Business Lookup Table data.

The Small Employer’s Relief is a flat rate for all qualifying employers whose Employer National Insurance Contributions (Employer NICs) were £45,000 or under in the previous tax year.

The rate is split into two parts; 100% of the payment of Statutory Pay, plus an additional amount to cover the Employer NIC liabilities arising from the Statutory Pay.

It is calculated based on the rules for Statutory Maternity Pay, which makes up the majority of the claims received. Statutory Maternity Pay level is equal to 90% of average weekly earnings for the first 6 weeks, and the lower of £187.18 and 90% of average weekly earnings for the subsequent 33 weeks. [N.B. Taken from here: https://www.gov.uk/maternity-pay-leave/pay]

Prior to April 2025, the Small Employer’s Relief rate was 103%. From April 2025, Employer NICs is charged at a rate of 15% on earnings salary over £96 a week (equivalent to £5,000 a year). The 8.5% therefore reflects the value of Employer NICs at the current rate as a percentage of Statutory Maternity Pay over the 39 weeks the employee is eligible for.

Data for statutory payments for the financial year 2024-25 has not yet been fully analysed as the financial year has only recently ended. Data for financial years 2019-20 until 2023-24 is provided below. HMRC do not have data readily available for Statutory payments before 2019-20 and the relevant data could only be collated and verified for the purpose of answering this question at disproportionate cost.

The tables below show the number of PAYE schemes claiming each statutory payment by tax year. Note that the scheme count for reclaims does not reflect the total number of reclaims, as schemes may submit multiple claims within a single tax year.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) PAYE scheme counts have been rounded to nearest 100.

3) The table shows the count of PAYE schemes with reclaims, using schemes as a proxy for business count.

The data below summarises the total number of employers with Employer National Insurance Contributions (NICs) liabilities of £45,000 or less for the financial years 2022–23 to 2024–25. HMRC does not hold readily available data on the number of employers by the value of their total Employer NIC liabilities for years prior to 2022–23, and the relevant data could only be collated and verified for the purpose of answering this question at disproportionate cost.

Notes:

1) Figures rounded to nearest thousand.

2) Figures include employers whose Employer NIC liabilities = £0

3) Figures exclude employers whose Employer NIC liabilities are unknown.

4) Data is RTI data matched to Business Lookup Table data.

The Small Employer’s Relief is a flat rate for all qualifying employers whose Employer National Insurance Contributions (Employer NICs) were £45,000 or under in the previous tax year.

The rate is split into two parts; 100% of the payment of Statutory Pay, plus an additional amount to cover the Employer NIC liabilities arising from the Statutory Pay.

It is calculated based on the rules for Statutory Maternity Pay, which makes up the majority of the claims received. Statutory Maternity Pay level is equal to 90% of average weekly earnings for the first 6 weeks, and the lower of £187.18 and 90% of average weekly earnings for the subsequent 33 weeks. [N.B. Taken from here: https://www.gov.uk/maternity-pay-leave/pay]

Prior to April 2025, the Small Employer’s Relief rate was 103%. From April 2025, Employer NICs is charged at a rate of 15% on earnings salary over £96 a week (equivalent to £5,000 a year). The 8.5% therefore reflects the value of Employer NICs at the current rate as a percentage of Statutory Maternity Pay over the 39 weeks the employee is eligible for.

A breakdown of total reclaims for the financial years 2019–20 to 2023–24 is available below. However, data for 2024–25 has not yet been analysed as the tax year has only recently ended.

Further breakdowns of information by size of business are not currently available from published statistics, and collating and verifying the relevant data solely for the purpose of answering this question would incur disproportionate cost.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) Sum recoveries rounded to nearest £100,000.

3) Count of recoveries rounded to nearest 100.

A breakdown of total reclaims for the financial years 2019–20 to 2023–24 is available below. However, data for 2024–25 has not yet been analysed as the tax year has only recently ended.

Further breakdowns of information by size of business are not currently available from published statistics, and collating and verifying the relevant data solely for the purpose of answering this question would incur disproportionate cost.

Notes:

1) Data collected using HMRC Real Time Information (RTI) and extracted in December 2024. RTI is subject to revision or updates.

2) Sum recoveries rounded to nearest £100,000.

3) Count of recoveries rounded to nearest 100.

The Government has consulted on an updated growth-focused National Planning Policy Framework (NPPF) which makes clear our commitment to maximise delivery in urban areas, including building upwards where appropriate. We will publish the outcome of the consultation and a revised NPPF in due course.

Nutrient neutrality advice affects 8% of national housing delivery or 14% of England’s land area, equating to 16,500 dwellings per year if housing delivery were to remain at recent levels. The Government is committed to finding solutions to support the building of homes affected by nutrient neutrality without weakening environmental protections. We are working with nature organisations, other stakeholders, and the sector to determine the best way forward. If legislation is required for the purposes of enabling development to fund nature recovery where currently both are stalled, the Planning and Infrastructure Bill will provide the necessary legislative underpinning to unlock a win-win outcome for the economy and for nature. We will only act in legislation where we can confirm to Parliament that the steps we are taking will deliver positive environmental outcomes. We will conduct a full impact assessment ahead of any changes to legislation.

Nutrient neutrality advice affects 8% of national housing delivery or 14% of England’s land area, equating to 16,500 dwellings per year if housing delivery were to remain at recent levels. The Government is committed to finding solutions to support the building of homes affected by nutrient neutrality without weakening environmental protections. We are working with nature organisations, other stakeholders, and the sector to determine the best way forward. If legislation is required for the purposes of enabling development to fund nature recovery where currently both are stalled, the Planning and Infrastructure Bill will provide the necessary legislative underpinning to unlock a win-win outcome for the economy and for nature. We will only act in legislation where we can confirm to Parliament that the steps we are taking will deliver positive environmental outcomes. We will conduct a full impact assessment ahead of any changes to legislation.

The National Planning Policy Framework sets out that local planning authorities should monitor progress in building out sites which have permission. The Government publishes the Housing Delivery Test results for each local authority in England annually, which is a percentage measurement calculated over a rolling three-year period, taking into account the homes delivered in an area against the homes required. The latest Housing Delivery Test results, published in December 2023, measures delivery over the 2019/20, 2020/21, and 2021/22 financial years. Paragraph 79 of the National Planning Policy Framework sets out the policy consequences for local planning authorities whose housing delivery has fallen below their housing requirement.

The National Planning Policy Framework sets out that local planning authorities should monitor progress in building out sites which have permission. The Government publishes the Housing Delivery Test results for each local authority in England annually, which is a percentage measurement calculated over a rolling three-year period, taking into account the homes delivered in an area against the homes required. The latest Housing Delivery Test results, published in December 2023, measures delivery over the 2019/20, 2020/21, and 2021/22 financial years. Paragraph 79 of the National Planning Policy Framework sets out the policy consequences for local planning authorities whose housing delivery has fallen below their housing requirement.