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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Your employee can take Shared Parental Leave (SPL) if they're eligible and they or their partner ends their maternity or adoption leave early - eligibility, entitlement, starting SPL, splitting blocks of leave and record keeping
Employer guide to Statutory Paternity Pay or Leave - entitlement, eligibility, notice period, forms SC3 and SPP1, recover statutory pay.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
List of statutory pay guides for employers and employees.
Find out about the 2 maternity benefits available under the social security scheme: Statutory Maternity Pay and Maternity Allowance.
Use form SMP2 if you're an employer and want to record details of an employee's Statutory Maternity Pay (SMP).
Don’t include personal or financial information like your National Insurance number or credit card details.
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