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In certain circumstances an employer may be required to make payments to an employee who is not at work. The most common reasons are sickness and maternity.
Statutory Sick Pay - Your employees may be eligible for SSP which is £94.25 a week (2019/20) for up to 28 weeks. You can offer more if you have a company sick pay scheme (you can’t offer less). SSP is paid when the employee is sick for 4 days in a row (including non-working days). You start paying SSP from the fourth day (if they normally work that day).
Maternity pay and leave - When you take time off to have a baby you might be eligible for Statutory Maternity Leave which is 52 weeks and made up of:
You don’t have to take 52 weeks but you must take 2 weeks of leave after your baby is born.
Statutory Maternity Pay is paid for up to 39 weeks. You get:
SMP is paid in the same way as your wages (eg monthly or weekly). Tax and NI will be deducted.
Type | Max period | 2019/20 to qualify must earn at least £118/wk | |
---|---|---|---|
Statutory Sick Pay | 28 weeks | £94.25 | |
Statutory Maternity Pay | First six weeks | 90% of weekly earnings | |
Next 33 weeks | £148.68 or 90% of weekly earnings if lower | ||
Statutory Paternity Pay | 1 or 2 weeks | £148.68 or 90% of weekly earnings if lower | |
Statutory Adoption Pay | First six weeks | 90% of weekly earnings | |
Next 33 weeks | £148.68 or 90% of weekly earnings if lower | ||
Shared Parental Pay | 37 weeks | £148.68 or 90% of weekly earnings if lower |
Rates & Allowances Pages ► Income Tax Rates & Allowances ■ Capitlal Gains Tax ■ Pensions ■
■ Inheritance Tax ■ National Insurance ■ Statutory Pay ■ Child Benefit ■ Vehicles ■ VAT ■ ISAs ■
Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ T: 01332 202660
Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414
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01332 202660
61 Friar Gate Derby DE1 1DJ