Statutory Payments Historical Rates

Statutory Payment Rate from 6th April 2018

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 £140.98 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 £140.98 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 £140.98 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 £140.98 or 90% of the employee’s average weekly pay, whichever is lower.

Employer Reclaim

  • 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 £89.35

Statutory Payment Rate from 6th April 2017

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 £138.58 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 £139.58 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 £139.58 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 £139.58or 90% of the employee’s average weekly pay, whichever is lower.

Employer Reclaim

  • 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 £88.45

Statutory Payment Rate from 6th April 2016

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 £139.58 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 £139.58 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 £139.58 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 £139.58 or 90% of the employee’s average weekly pay, whichever is lower.

Employer Reclaim

  • 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 £88.45

Statutory Payment Rate from 6th April 2015

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 £139.58 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 £139.58 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 £139.58 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 £139.58 or 90% of the employee’s average weekly pay, whichever is lower.

Employer Reclaim

  • 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 £88.45

Statutory Payment Rate from 6th April 2014

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 £138.18 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 £138.18 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 £138.18 or 90% of the employee’s average weekly pay, whichever is lower.

Statutory Adoption Pay or SAP

  • Is payable for 39 weeks
  • Payable at £138.18 or 90% of the employee’s average weekly pay, whichever is lower.

Employer Reclaim

  • 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 rate of £87.55

Statutory Payment Rate from 6th April 2013

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 £136.78 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 £136.78 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 £136.78 or 90% of the employee’s average weekly pay, whichever is lower.

Statutory Adoption Pay or SAP

  • Is payable for 39 weeks
  • Payable at £136.78 or 90% of the employee’s average weekly pay, whichever is lower

Employer Reclaim

  • 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 rate of £86.70