Payroll Legislation

What are the Benefit Rates for Payroll?

Legislation

What are the Benefit Rates for Payroll?

Due Date

6 April 2020

Summary

Here are the benefit rates for payroll, including statutory maternity, paternity and adoption pay:

Type of payment or recovery2020 to 2021 rate
SMP – weekly rate for first 6 weeks90% of the employee’s average weekly earnings
SMP –- weekly rate for remaining weeks£151.20 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) – weekly rate£151.20 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£151.20 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) - weekly rate£151.20 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) –
weekly rate (applies from 6 April 2020)
£151.20 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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