Statutory Payments

Qualifying Earning Level

2007/08	2008/09	2009/10
£87.00	£90.00	£95.00

 

Statutory Maternity Pay (SMP)

(AWE - average weekly earnings)

	2007/08	2008/09	2009/10	2010/11
First 6 weeks	90% of AWE	90% of AWE	90% of AWE	90% of AWE
Further 33 weeks	lesser of 90% of AWE or £112.75	lesser of 90% of AWE or £117.18	lesser of 90% of AWE or £123.06	lesser of 90% of AWE or £124.88

 

Statutory Adoption Pay (SAP)

(AWE - average weekly earnings)

	2007/08	2008/09	2009/10	2010/11
39 weeks	lesser of 90% of AWE or £112.75	lesser of 90% of AWE or £117.18	lesser of 90% of AWE or £123.06	lesser of 90% of AWE or £124.88

 

Statutory Paternity Pay (SPP)

(AWE - average weekly earnings)

	2007/08	2008/09	2009/10	2010/11
2 weeks	lesser of 90% of AWE or £112.75	lesser of 90% of AWE or £117.18	lesser of 90% of AWE or £123.06	lesser of 90% of AWE or £124.88

Employers can recover 92% of SMP, SAP and SPP paid.

Small employers (those with less than £45,000 gross National Insurance Contributions per annum) are entitled to recover 104.5% (100% plus 4.5% as National Insurance Contributions compensation)

Statutory Sick Pay

Weekly Rate

2007/08	2008/09	2009/10	2010/11
£72.55	£75.40	£79.15	£79.15

 

Employers can claim recover SSP under the Percentage Threshold Scheme where the total SSP paid in a tax month exceeds 13% of the total National Insurance Contributions liability for the same month.

Statutory Redundancy Pay Maximums

From 1 Feb 2007	From 1 Feb 2008	From 1 Feb 2009
£310 per week	£330 per week	£350 per week

For help with redundancy pay calculations, please get in touch or view our Statutory Redundancy Pay Table.

For help or advice about any statutory payments or any other payroll matter please contact us.

Accountancy Request

1. Your Name(required)
2. Post Code
3. Contact Number(required)
4. Email(valid email required)
5. I Need...
6. Help!
   A Change of Accountant
   Assistance starting up
   Help with the Payroll
   Help with Tax, CIS or VAT
   Help with getting money from my clients
7. Any other comments
8. To receive your FREE key fob, tick this box
9. Verification

 

cforms contact form by delicious:days

You might also be interested in:

• Statutory Redundancy Pay Table The redundancy payment due to each employee under the statutory...
• The Increase in The Statutory Holiday Entitlement From 1 April 2009 The current statutory holiday entitlement of 4.8 weeks (24 days...
• Approve Your Statutory Accounts You have received a copy of the information that will...
• Calculating Holiday Entitlement All the calculations below are for the current statutory paid...
• Online Payments We are collating the various online payment pages across HM Revenue...