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 recovery | 2021 to 2022 rate |
|---|---|
| SMP – weekly rate for first 6 weeks | 90% 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 weeks | 90% 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 |
Employment Law Guide
Do you know when the latest complex legislation changes come into effect? And are you aware of the work required to ensure your business is fully compliant? This guide includes advice on employment law updates as they happen, with month-by-month advice on all updates in an easy-to-read format.
Download Guide