Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay 2023 | Moorepay

Payroll & HR Rates

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay 2023

Legislation

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay 2023

Date

Effective 2 April 2023

Summary

These rates apply from 2 April 2023.

Type of payment or recovery2023 to 2024 rate
SMP – weekly rate for first 6 weeks90% of the employee’s average weekly earnings
SMP – weekly rate for remaining 33 weeks£172.48 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) – weekly rate£172.48 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£172.48 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) – weekly rate£172.48 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) – weekly rate£172.48 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 HMRC92% 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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