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%