We offer free employer support to all our clients

Statutory Payment Rates

Are your employees eligible for statutory payments?

  • Statutory Sick Pay
  • Statutory Maternity Pay
  • Statutory Parental Pay
  • Statutory Additional Parental Pay
  • Statutory Adoption Pay

Statutory payments are payable to eligible employees who are unable to work through sickness or becoming a parent.

Qualifying for statutory payments depends on the employment status and gross pay of each individual employee.

From the 6th April 2018 the following statutory payment rate applies

To qualify for Statutory payments employees must have gross earnings at or above the Lower Earnings Limit (LEL)

Statutory Maternity Pay or SMP

  • Is payable for 39 weeks
  • The first 6 weeks at 90% of the employees average weekly pay.
  • The remaining 33 weeks at the statutory rate of £145.18 or 90% of the employee’s average weekly pay, whichever is lower.

Ordinary Statutory Parental Pay or OSPP

  • Is payable for 2 weeks
  • Payable at £145.18 or 90% of the employee’s average weekly pay, whichever is lower.

Additional Statutory Parental Pay or ASPP

  • Is payable for 2 to 26 weeks
  • Payable at the statutory rate of £145.18 or 90% of the employee’s average weekly pay, whichever is lower.

Statutory Adoption Pay or SAP

  • Is payable for 39 weeks
  • The first 6 weeks at 90% of the employees average weekly pay.
  • The remaining 33 weeks at the statutory rate of £145.18 or 90% of the employee’s average weekly pay, whichever is lower.

 

Employer Reclaim

  • We calculate and reclaim any statutory payments made from HMRC.
  • Employers can recover the SMP, OSPP, ASPP, SAP paid to an Employee the reclaim amounts are;
  • 103% if the total Class 1 NICs for the previous tax year are £45,000 or lower
  • 92% if the total Class 1 NICs for the previous tax year are above £45,000

Statutory Sick Pay or SSP

  • Payable for 28 weeks
  • Payable at a weekly statutory rate of £92.05

The SSP weekly rate applies to all employees. However the daily rate payable depends on how many qualifying days they work in a week.

Qualifying daysDaily Rate
1 Day£92.05
2 Days£46.03
3 Days£30.69
4 Days£23.02
5 Days£18.41
6 Days£15.35
7 Days£13.15

Employer Reclaim

There is no reclaim for SSP from 6th April 2014.  HMRC have abolished reclaiming SSP.

We calculate and reclaim any statutory payments that are eligible for reclaims free of charge