Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
Use the maternity, adoption and paternity calculator for employers to work out your employee’s:
- Statutory Maternity Pay (SMP)
- paternity or adoption pay
- qualifying week
- average weekly earnings
- leave period
These rates apply from 3 April 2022.
| Type of payment or recovery | 2022 to 2023 rate |
|---|---|
| Statutory Maternity Pay — weekly rate for first 6 weeks | 90% of the employee’s average weekly earnings |
| Statutory Maternity Pay — weekly rate for remaining weeks | £156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Paternity Pay (SPP) — weekly rate | £156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Adoption Pay (SAP) — weekly rate for first 6 weeks | 90% of the employee’s average weekly earnings |
| Statutory Adoption Pay — weekly rate for remaining weeks | £156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Shared Parental Pay (ShPP) —weekly rate | £156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Parental Bereavement Pay (SPBP) — weekly rate | £156.66 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 year103% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower |
Statutory Sick Pay (SSP)
The same weekly Statutory Sick Pay rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ they work each week.
Use the Statutory Sick Pay calculator to work out your employee’s sick pay, or use these rates.
| Unrounded daily rates | Number of qualifying days in week | 1 day to pay | 2 days to pay | 3 days to pay | 4 days to pay | 5 days to pay | 6 days to pay | 7 days to pay |
|---|---|---|---|---|---|---|---|---|
| £14.1929 | 7 | £14.20 | £28.39 | £42.58 | £56.78 | £70.97 | £85.16 | £99.35 |
| £16.5583 | 6 | £16.56 | £33.12 | £49.68 | £66.24 | £82.80 | £99.35 | — |
| £19.87 | 5 | £19.87 | £39.74 | £59.61 | £79.48 | £99.35 | — | — |
| £24.8375 | 4 | £24.84 | £49.68 | £74.52 | £99.35 | — | — | — |
| £33.1167 | 3 | £33.12 | £66.24 | £99.35 | — | — | — | — |
| £49.675 | 2 | £49.68 | £99.35 | — | — | — | — | — |
| £99.35 | 1 | £99.35 | — | — | — | — | — | — |
Student loan and postgraduate loan recovery
If your employees’ earnings are above the earnings threshold, record their student loan and postgraduate loan deductions in your payroll software. It will automatically calculate and deduct repayments from their pay.
| Rate or threshold | 2022 to 2023 rate |
|---|---|
| Employee earnings threshold for student loan plan 1 | £20,195 per year £1,682.91 per month £388.36 per week |
| Employee earnings threshold for student loan plan 2 | £27,295 per year £2,274.58 per month £524.90 per week |
| Employee earnings threshold for student loan plan 4 | £25,375 per year £2,114.58 per month £487.98 per week |
| Student loan deductions | 9% |
| Employee earnings threshold for postgraduate loan | £21,000 per year £1,750.00 per month £403.84 per week |
| Postgraduate loan deductions | 6% |
