Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Statutory Payments Manual

Miscellaneous: Statutory Payment rates

SSP

There is only one rate of SSP which is set when annual up-rating takes place.

For 17/18 the weekly rate is £89.35.

SMP

The rates of SMP are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:

  • the standard rate of £140.98 or
  • 90% of the employee’s AWE.

SAP

For adoption pay periods which start on or before 4 April 2015 there is only one rate of SPP/ShPP which is the lower of:

  • the standard rate of £140.98, or
  • the earnings related rate, currently 90% of AWE

For adoption pay periods which start on or after 5 April 2015 the rates of SAP are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:

  • the standard rate of £140.98, or
  • 90% of the employee’s AWE.

Top of page

SPP/ShPP

There is only one rate of SPP/ShPP which is the lower of:

  • the standard rate of £140.98, or
  • the earnings related rate, currently 90% of AWE

 

Annual uprating {.filledcircle}

Annual uprating of maternity related Statutory Payments takes place on the next full SMP/SAP/ShPP payment week if the payment week starts on any day except Sunday.