Employment Legislation

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay Rates

Legislation

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay Rates

Due Date

4 April 2021

Summary

Here are the rates of statutory pay for April 2021-2022.

Type of payment or recovery2021 to 2022 rate
SMP – weekly rate for first 6 weeks90% of the employee’s average weekly earnings
SMP – weekly rate for remaining weeks£151.97 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) – weekly rate£151.97 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Adoption Pay (SAP) – weekly rate for first 6 weeks90% of employee’s average weekly earnings
SAP – weekly rate for remaining weeks£151.97 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) – weekly rate£151.97 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) – weekly rate£151.97 or 90% of the employee’s average weekly earnings, whichever is lower
SMP, SPP, ShPP, SAP or SPBP – 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
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