Employee’s Statutory Payments
Statutory pay
- Payments may be required from an employer if an employee is not at work for a variety of reasons.
- There are detailed conditions for an employee to qualify for any of these statutory payments.
- Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.
Statutory Sick Pay
- Payments may be required from an employer if an employee is too ill to work.
- SSP is generally payable for a period up to 28 weeks.
Statutory Maternity Pay
- Payments may be required from an employer when an employee takes time off to have a baby.
- SMP is payable for a period up to 39 weeks.
Statutory Paternity Pay
- Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
- Payment is for a period of either one or two complete weeks.
Shared Parental Pay
- Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
- Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.
Statutory Adoption Pay
- Payments may be required from an employer when an employee takes time off when they adopt a child.
- Payment is for a period up to 39 weeks.
Statutory Parental Bereavement Pay
- Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.
- Payment is for up to a maximum of two weeks.
2024/25 Statutory pay rates – average weekly earnings £123 or over |
|
---|---|
Statutory Sick Pay | £116.75 |
Statutory Maternity Pay | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £184.03 |
Statutory Paternity Pay – two weeks | £184.03 |
Statutory Adoption Pay – 39 weeks | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £184.03 |
Shared Parental Pay | £184.03 |
Statutory Parental Bereavement Pay – two weeks | £184.03 |
With the exception of Statutory Sick Pay, statutory payments may
be payable at 90% average weekly earnings throughout the payment period
in certain circumstances. This applies where 90% weekly earnings
are less than the standard rate of £184.03.
Statutory pay
- Payments may be required from an employer if an employee is not at work for a variety of reasons.
- There are detailed conditions for an employee to qualify for any of these statutory payments.
- Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.
Statutory Sick Pay
- Payments may be required from an employer if an employee is too ill to work.
- SSP is generally payable for a period up to 28 weeks.
Statutory Maternity Pay
- Payments may be required from an employer when an employee takes time off to have a baby.
- SMP is payable for a period up to 39 weeks.
Statutory Paternity Pay
- Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
- Payment is for a period of either one or two complete weeks.
Shared Parental Pay
- Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
- Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.
Statutory Adoption Pay
- Payments may be required from an employer when an employee takes time off when they adopt a child.
- Payment is for a period up to 39 weeks.
Statutory Parental Bereavement Pay
- Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.
- Payment is for up to a maximum of two weeks.
2023/24 Statutory pay rates – average weekly earnings £120 or over |
|
---|---|
Statutory Sick Pay | £109.40 |
Statutory Maternity Pay | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £172.48 |
Statutory Paternity Pay – two weeks | £172.48 |
Statutory Adoption Pay – 39 weeks | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £172.48 |
Shared Parental Pay | £172.48 |
Statutory Parental Bereavement Pay – two weeks | £172.48 |
With the exception of Statutory Sick Pay, statutory payments may
be payable at 90% average weekly earnings throughout the payment period
in certain circumstances. This applies where 90% weekly earnings
are less than the standard rate of £172.48.
Statutory pay
- Payments may be required from an employer if an employee is not at work for a variety of reasons.
- There are detailed conditions for an employee to qualify for any of these statutory payments.
- Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.
Statutory Sick Pay
- Payments may be required from an employer if an employee is too ill to work.
- SSP is generally payable for a period up to 28 weeks.
Statutory Maternity Pay
- Payments may be required from an employer when an employee takes time off to have a baby.
- SMP is payable for a period up to 39 weeks.
Statutory Paternity Pay
- Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
- Payment is for a period of either one or two complete weeks.
Shared Parental Pay
- Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
- Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.
Statutory Adoption Pay
- Payments may be required from an employer when an employee takes time off when they adopt a child.
- Payment is for a period up to 39 weeks.
Statutory Parental Bereavement Pay
- Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.
- Payment is for up to a maximum of two weeks.
2022/23 Statutory pay rates – average weekly earnings £123 or over |
|
---|---|
Statutory Sick Pay | £99.35 |
Statutory Maternity Pay | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £156.66 |
Statutory Paternity Pay – two weeks | £156.66 |
Statutory Adoption Pay – 39 weeks | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £156.66 |
Shared Parental Pay | £156.66 |
Statutory Parental Bereavement Pay – two weeks | £156.66 |
With the exception of Statutory Sick Pay, statutory payments may
be payable at 90% average weekly earnings throughout the payment period
in certain circumstances. This applies where 90% weekly earnings
are less than the standard rate of £156.66.
Statutory pay
- Payments may be required from an employer if an employee is not at work for a variety of reasons.
- There are detailed conditions for an employee to qualify for any of these statutory payments.
- Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.
Statutory Sick Pay
- Payments may be required from an employer if an employee is too ill to work.
- SSP is generally payable for a period up to 28 weeks.
SSP support during coronavirus outbreak
The government has temporarily made SSP more accessible to employees in response to the coronavirus outbreak. During the outbreak SSP is available from the first day of absence, including for those self-isolating or caring for others.
The government is supporting small and medium-sized businesses and employers to cope with the extra costs of paying coronavirus related SSP by refunding eligible SSP costs.
Statutory Maternity Pay
- Payments may be required from an employer when an employee takes time off to have a baby.
- SMP is payable for a period up to 39 weeks.
Statutory Paternity Pay
- Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
- Payment is for a period of either one or two complete weeks.
Shared Parental Pay
- Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
- Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.
Statutory Adoption Pay
- Payments may be required from an employer when an employee takes time off when they adopt a child.
- Payment is for a period up to 39 weeks.
Statutory Parental Bereavement Pay
- Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.
- Payment is for up to a maximum of two weeks.
2021/22 Statutory pay rates – average weekly earnings £120 or over |
|
---|---|
Statutory Sick Pay | £96.35 |
Statutory Maternity Pay | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £151.97 |
Statutory Paternity Pay – two weeks | £151.97 |
Statutory Adoption Pay – 39 weeks | |
First six weeks | 90% of weekly earnings |
Next 33 weeks | £151.97 |
Shared Parental Pay | £151.97 |
Statutory Parental Bereavement Pay – two weeks | £151.97 |
With the exception of Statutory Sick Pay, statutory payments may
be payable at 90% average weekly earnings throughout the payment period
in certain circumstances. This applies where 90% weekly earnings
are less than the standard rate of £151.97.
Tax Rates & Allowances
- Introduction
- Capital Allowances – Plant And Machinery
- Capital Gains Tax (CGT)
- Car Benefits
- Car Fuel Benefit
- Cars – Advisory Fuel Rates For Company Cars
- Child Benefit
- Corporation Tax Rates
- Employee’s Statutory Payments
- Income Tax Allowances
- Income Tax Rates – Across the UK
- Income Tax Rates – Scotland
- Income Tax Rates – Wales
- Individual Savings Account (ISA)
- Inheritance Tax (IHT)
- Land and Buildings Transaction Tax
- Land Transaction Tax
- Mileage Allowance Payments (MAPS) For Employees
- Minimum Wage
- National Insurance Contributions (NIC) – Rates And Allowances
- Pensions Automatic Enrolment
- Pensions – Tax Relief On Pension Contributions
- Property Allowance
- Self Assessment – Key Dates
- Stamp Duty
- Stamp Duty Land Tax (SDLT)
- State Pensions
- Tax Reliefs For Individuals
- Trade Allowance
- Van Benefit
- VAT
- Vat Fuel Scale Charges
- Vehicle Excise Duty (VED) – Passenger Cars