Friday, April 03, 2009

New Statutory Payment Rates from 06 April 2009

The new Statutory Payment Rates for 2009/10 have been announced (subject to Parliamentary approval). The new rates are as follows:

  • Statutory Sick Pay (SSP) weekly rate - £79.15 for payment weeks beginning on or after 6 April 2009
  • Statutory Maternity Pay (SMP) – standard rate £123.06 for payment weeks beginning on or after 5 April 2009
  • Statutory, Adoption and Paternity Pay (SAP, SPP) – £123.06 for payment weeks starting on or after 5 April 2009.

Employers who do not qualify for Small Employers’ Relief will be able to continue to recover 92% of the SMP/SAP/SPP. Employers who do qualify for the relief will be able to recover 104.5% of the SMP/SAP/SPP.

A small employer is one who paid (or was liable to pay) total gross Class 1 NICs of £45,000 or less in the individual’s qualifying tax year.


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