Payroll Legislation

What is the Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay?

Legislation

What is the Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay?

Due Date

4 April 2021

Summary

Here are the statutory pay rates for 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

Use the maternity, adoption and paternity calculator for employers to calculate your employee’s Statutory Maternity Pay (SMP), paternity or adoption pay, their qualifying week, average weekly earnings and leave period.

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