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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Miscellaneous: Statutory Payment rates

SSP

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

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, 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/ASPP/ShPP which is the lower of:

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

SPP/ASPP/ShPP

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

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