The new Statutory Payment Rates for
2009/10 have been announced (subject to
Parliamentary approval). The new rates are
as follows:
- Statutory Sick Pay (SSP) weekly rate
- £79.15 for payment weeks beginning on
or after 6 April 2009
- Statutory Maternity Pay (SMP) –
standard rate £123.06 for payment weeks
beginning on or after 5 April 2009
- Statutory, Adoption and Paternity
Pay (SAP, SPP) – £123.06 for payment
weeks starting on or after 5 April 2009.
Employers who do not qualify for Small
Employers’ Relief will be able to continue
to recover 92% of the SMP/SAP/SPP.
Employers who do qualify for the relief
will be able to recover 104.5% of the SMP/SAP/SPP.
A small employer is one who paid (or
was liable to pay) total gross Class 1
NICs of £45,000 or less in the
individual’s qualifying tax year.
In addition, a new Employer Helpbook
E19 is now available. This brings together
all the information on Paternity Pay. The
other Helpbooks now cover Sick Pay (E14),
Maternity Pay (E15) and Adoption Pay
(E16).
Internet link:
HMRC employer bulletin |
