Please note that all the changes to rates announced below are subject to Parliamentary Approval

Statutory Sick Pay (SSP)

The weekly rate for days of sick absences on or after 6 April 2007 is:

Employees with average weekly earnings of £87.00 or more - SSP weekly rate £72.55
Information about the SSP daily rates and a table detailing them can be found in the Employer Helpbook E14 "What to do if your employee is sick" for use from April 2007.

SSP recovery under the Percentage Threshold Scheme (PTS)

Unless an employer qualifies under the PTS they cannot recover any of the SSP they pay to their employees.

Statutory Maternity Pay (SMP)

The amount of SMP paid to an employee for payment weeks starting on or after 1 April 2007 is:

First 6 weeks of payment - The earnings related rate of 90% of
the employees average weekly earnings.
Remaining weeks - The lesser of the standard rate which is £112.75, or the earnings related rate, which is 90% of the employees average weekly earnings.

Statutory Paternity Pay (SPP)

The weekly rate of SPP paid to an employee for payment weeks starting on or after 1 April 2007 is;

The lesser of the standard rate, which is £112.75 or,

90% of the employees average weekly earnings.

Statutory Adoption Pay (SAP)

The weekly rate of SAP paid to an employee for payment weeks starting on or after 1 April 2007 is;

The lesser of the standard rate, which is £112.75 or,

90% of the employees average weekly earnings.

Amount employers are entitled to recover or apply for funding for.

From 6 April 2007 employers who do not qualify for Small Employers Relief (SER) can recover 92% of the SMP/SAP/SPP paid to their employees. This is the same rate as last year.

From 6 April 2007 employers who do qualify for Small Employers Relief (SER) can recover 100% of the SMP/SAP/SPP paid to their employees plus 4.5%. This is the same rate as last year.

For the 2007-2008 tax year a "small employer" is one who paid (or was liable to pay) total gross class 1 NICs of £45,000 or less in the individuals qualifying tax year. This is the same threshold as last year.