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Tax Rates

Statutory pay

April 08 2022

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.

2022/23:

TypeMax payment periodAmount (£)
Statutory Sick Pay99.35
Statutory Maternity PayFirst six weeks90% of weekly earnings
Next 33 weeks156.66
Statutory Paternity Pay2 weeks156.66
Statutory Adoption PayFirst six weeks90% of weekly earnings
Next 33 weeks156.66
Shared Parental Pay156.66
Statutory Parental Bereavement Pay - two weeks156.66

Average weekly earnings £123 or over.

With the exception of Statutory Sick Pay, statutory payments may be payable at 90% average weekly earnings throughout the payment period in certain circumstances. This applies where 90% weekly earnings are less than the standard rate of £156.66.

2021/22:

TypeMax payment periodAmount (£)
Statutory Sick Pay96.35
Statutory Maternity PayFirst six weeks90% of weekly earnings
Next 33 weeks151.97
Statutory Paternity Pay2 weeks151.97
Statutory Adoption PayFirst six weeks90% of weekly earnings
Next 33 weeks151.97
Shared Parental Pay151.97
Statutory Parental Bereavement Pay - two weeks151.97

Average weekly earnings £120 or over.

With the exception of Statutory Sick Pay, statutory payments may be payable at 90% average weekly earnings throughout the payment period in certain circumstances. This applies where 90% weekly earnings are less than the standard rate of £151.97.

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.

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.

Statutory Parental Bereavement Pay

Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.

Payment is for up to a maximum of two weeks.

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