Statutory Payments 2022-2023

DWPStatutory 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 SPBPproportion 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%

National Minimum Wage and National Living Wage rates

cash jpegThese rates are for the National Living Wage (for those aged 23 and over) and the National Minimum Wage (for those of at least school leaving age). The rates change on 1 April every year.

Current rates from April 1st 2022

23 and over 21 to 22 18 to 20 Under 18 Apprentice
April 2022 £9.50 £9.18 £6.83 £4.81 £4.81

The hourly rate for the minimum wage depends on your age and whether you’re an apprentice. You must be at least:

  • school leaving age to get the National Minimum Wage
  • aged 23 to get the National Living Wage – the minimum wage will still apply for workers aged 22 and under

Apprentices

Apprentices are entitled to the apprentice rate if they’re either:

  • aged under 19
  • aged 19 or over and in the first year of their apprenticeship

Who gets the minimum wage

Read the information on who is entitled to the minimum wage.

You can use the minimum wage calculator to check whether the National Minimum Wage or National Living Wage is being paid.

Contact Acas if you’re not getting the National Minimum Wage and think you should be.