The figure you have in mind there is the percentage of the employee's salary that they are legally guaranteed as maternity pay. The percentage the grandparent/p

The figure you have in mind there is the percentage of the employee's salary that they are legally guaranteed as maternity pay. The percentage the grandparent/parent comment is talking about is the percentage of the employer's total outlay on maternity pay that they can then claim back from the government (which turns out to be either 92% or 103% of the statutory minimum payment).