Tax Rates and Allowances 2018

Employee's Statutory Payments

2018/19

2017/18

Statutory pay

Payments may be required from an employer if an employee is not at work for a variety of reasons.
There are detailed conditions for an employee to qualify for any of these statutory payments.
Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.

Statutory Sick Pay

Payments may be required from an employer if an employee is too ill to work.
SSP is generally payable for a period up to 28 weeks.

Statutory Maternity Pay

Payments may be required from an employer when an employee takes time off to have a baby.
SMP is payable for a period up to 39 weeks.

Statutory Paternity Pay

Payments may be required from an employer when an employee takes time off during their partner's Statutory Maternity Pay period.
Payment is for a period of either one or two complete weeks.

Shared Parental Pay

Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
Payment is for up to a maximum of 37 weeks and is dependent on the mother's unused SMP period.

Statutory Adoption Pay

Payments may be required from an employer when an employee takes time off when they adopt a child.
Payment is for a period up to 39 weeks.

2018/19 Statutory pay rates - average weekly earnings £116 or over
Statutory Sick Pay	£92.05
Statutory Maternity Pay
First six weeks	90% of weekly earnings
Next 33 weeks	£145.18*
Statutory Paternity Pay - 2 weeks	£145.18*
Statutory Adoption Pay - 39 weeks
First six weeks	90% of weekly earnings
Next 33 weeks	£145.18*
Shared Parental Pay	£145.18*

*Or 90% of weekly earnings if lower.

© 2018. This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.