New laws saw statutory maternity pay entitlement extended from 26 weeks to 39 weeks after 1 April this year. Businesses that do not comply with the rules could be fined or taken to an employment tribunal by their employees.

A spokesperson for the FPB said of the law change:

"Little thought has been given to the financial impact for businesses that cannot easily find a replacement for the absent worker.

"Big businesses can quite easily replace members of their workforce without serious consequences. However, this is not the case for small firms with highly skilled, specialised or experienced workers. As a consequence, the responsibilities of missing employees have to be passed on to other staff, reducing productivity and profitability."