2019/20 Statutory Leave Pay Rates

As part of a series of posts to help employers prepare for the new tax year, this post focuses on the different types of statutory leave and their pay rates. We will cover:

  • Maternity
  • Paternity
  • Adoption
  • Shared Parental
  • Sickness

Pay Rates

SMP – first 6 weeks 90% of the employee’s average weekly earnings
SMP – weeks 7 – 39 £148.68 or 90% of the employee’s average weekly 
earnings, whichever is lower
SPP – 
weekly rate
£148.68 or 90% of the employee’s average weekly earnings, 
whichever is lower
SAP – weekly rate for first 6 weeks 90% of employee’s average weekly earnings
SAP – weekly rate for remaining weeks £148.68 or 90% of the employee’s average weekly earnings, whichever is lower
ShPP – weekly rate £148.68 or 90% of the employee’s average weekly earnings, whichever is lower
Unrounded daily rates Number of QDs in week 1 day to pay 2 days to pay 3 days to pay 4 days to pay 5 days to pay 6 days to pay 7 days to pay
£13.4642 7 £13.47 £26.93 £40.40 £53.86 £67.33 £80.79 £94.25
£15.7083 6 £15.71 £31.42 £47.13 £62.84 £78.55 £94.25  
£18.8500 5 £18.85 £37.70 £56.55 £75.40 £94.25    
£23.5625 4 £23.57 £47.13 £70.69 £94.25      
£31.4166 3 £31.42 £62.84 £94.25        
£47.1250 2 £47.13 £94.25          
£94.25 1 £94.25            

Recovery of pay rates

SMP/SPP/ShPP/SAP – proportion of your payments you can recover from HMRC 92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year

103% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower

There is no recovery available on Statutory Sick Pay

HMRC Calculators

HMRC have a couple of calculators employers can use to calculate payments due to employees.  These are available below:

 

Additional Support

If you would like any help and support with managing statutory leave pay for your employees, do not hesitate to contact us.

Email: support@yourpayrollteam.com

Contact Form: https://yourpayrollteam.com/contact-us/