Statutory pay - Makesworth Accountants

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.

2018/19:

Type Max payment period Amount (£) 1
Statutory Sick Pay 92.05
Statutory Maternity Pay First six weeks 90% of weekly earnings
Next 33 weeks 145.18 2
Statutory Paternity Pay 2 weeks 145.18 2
Statutory Adoption Pay First six weeks 90% of weekly earnings
Next 33 weeks 145.18 2
Shared Parental Pay 145.18 2

Notes…

  1. Average weekly earnings £116 or over
  2. Or 90% of weekly earnings if lower.

2017/18:

Type Max payment period Amount (£) 1
Statutory Sick Pay 89.35
Statutory Maternity Pay First six weeks 90% of weekly earnings
Next 33 weeks 140.98 2
Statutory Paternity Pay 2 weeks 140.98 2
Statutory Adoption Pay First six weeks 90% of weekly earnings
Next 33 weeks 140.98 2
Shared Parental Pay 140.98 2

Notes…

  1. Average weekly earnings £113 or over
  2. Or 90% of weekly earnings if lower.

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.

See also  IR35 personal service companies

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.

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