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:

Type
Max payment period
Amount (£)

Statutory Sick Pay


99.35

Statutory Maternity Pay

First six weeks

90% of weekly earnings


Next 33 weeks

156.66

Statutory Paternity Pay

2 weeks

156.66

Statutory Adoption Pay

First six weeks

90% of weekly earnings


Next 33 weeks

156.66

Shared Parental Pay


156.66

Statutory Parental Bereavement Pay

Two weeks

156.66

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:

Type
Max payment period
Amount (£)

Statutory Sick Pay


96.35

Statutory Maternity Pay

First six weeks

90% of weekly earnings


Next 33 weeks

151.97

Statutory Paternity Pay

2 weeks

151.97

Statutory Adoption Pay

First six weeks

90% of weekly earnings


Next 33 weeks

151.97

Shared Parental Pay


151.97

Statutory Parental Bereavement Pay

Two weeks

151.97

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.

Get in touch

If you are in the Lancashire area and are looking for support and advice from a team of professional accountants and business advisers, contact Coates & Co.

Coates & Co

2 Fairhope Avenue

Bare

Morecambe

Lancashire LA4 6JZ


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ICAEW Chartered Accountants

Coates & Co is the trading name of Tony Coates & Co Limited, Registered in England, Registered Number: 6140774

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