Statutory payment rates
Changes for 2010-11
Employers may have to pay employees statutory sick pay (SSP), statutory maternity pay (SMP), statutory paternity pay (SPP) or statutory adoption pay (SAP).
The following statutory payment rates have been announced for 2010-11. However these rates are still subject to parliamentary approval.
Proposed statutory payment rates
| Statutory payment type | Pay rate for 2010-11 |
|---|---|
| SSP | £79.15 per week (this remains unchanged from 2009-10) |
| SMP | Six weeks at 90% of the employee's average weekly earnings followed by a further 33 weeks at £124.88 per week or 90% of average weekly earnings - whichever is lower. |
| SPP | One or two weeks' at £124.88 per week or 90% of average weekly earnings - whichever is lower. If the employee opts to take two weeks' leave, they must be taken together. |
| SAP |
39 weeks at £124.88 per week or 90% of weekly earnings - whichever is lower. |
For employees earning £97 or more per week in 2010-11, the above rate of SSP will apply from 6 April 2010, and for SMP, SPP and SAP the above rates will apply for complete pay weeks commencing on or after 4 April 2010 (the first Sunday in April).
Because the rate of SSP remains unchanged the daily rate table in the 2009-10 edition of the employer helpbook E14 can continue to be used until the 2010-11 edition is published.
The threshold for recovery of SSP under the percentage threshold scheme remains unchanged from last year at 13 per cent.
From 6 April 2010 employers who do not qualify for small employers relief can recover 92 per cent of the SMP, SAP and SPP paid to their employees.
From 6 April 2010 employers who do qualify for small employers relief can recover 100 per cent of the SMP, SAP and SPP paid to their employees, plus 4.5 per cent compensation for the additional National Insurance Contributions (NICs). These figures are unchanged from last year.
For the 2010-11 tax year, a small employer is an employer who has paid or was liable to pay total gross Class 1 NICs of £45,000 or less in the individual employees qualifying tax year. This is unchanged from last year.
For more information about calculating and recovering statutory payments, see our section: maternity, paternity, adoption, sickness.
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