Statutory pay

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.

2024/25:

Type Max payment period Amount (£)
Statutory Sick Pay 116.75
Statutory Maternity Pay First six weeks 90% of weekly earnings
Next 33 weeks 184.03
Statutory Paternity Pay 2 weeks 184.03
Statutory Adoption Pay First six weeks 90% of weekly earnings
Next 33 weeks 184.03
Shared Parental Pay 184.03
Statutory Parental Bereavement Pay - two weeks 184.03

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 £184.03.

2023/24:

Type Max payment period Amount (£)
Statutory Sick Pay 109.40
Statutory Maternity Pay First six weeks 90% of weekly earnings
Next 33 weeks 172.48
Statutory Paternity Pay 2 weeks 172.48
Statutory Adoption Pay First six weeks 90% of weekly earnings
Next 33 weeks 172.48
Shared Parental Pay 172.48
Statutory Parental Bereavement Pay - two weeks 172.48

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 £172.48.

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.

About us

KBM UK Limited was established in 1987 as an accountancy practice offering quality business and accountancy solutions to owner managed businesses in London and surrounding areas.

Since inception, KBM has continuously raised the bar of its vision, expertise and technology to keep it abreast with the ever changing market trends.

Contact details

020 8992 9090

Accountants in Acton : KBM UK Limited, 1 Concord Business Centre , Concord Road , Acton, London W3 0TJ
Accountants in Luton : KBM UK Limited, 64 Alma Street, Luton, Bedfordshire LU1 2PL

Reg No : 05126385 | Reg Office : Acton office above

We are registered as auditors by the Association of Chartered Certified Accountants in the UK and details of our registration can be found on the Audit Register under registration number 1065993

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