02081333786
02081333786
Payments may be required from an employer if an employee is not at work for a variety of reasons.
There are detailed conditions for an employee to qualify for any of these statutory payments.
Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.
| Type | Max payment period | Amount (£) |
|---|---|---|
| Statutory Sick Pay | 94.25 | |
| Statutory Maternity Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 148.68 | |
| Statutory Paternity Pay | 2 weeks | 148.68 |
| Statutory Adoption Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 148.68 | |
| Shared Parental Pay | 148.68 | |
Average weekly earnings £118 or over.
With the exception of Statutory Sick Pay, statutory payments may be payable at 90% average weekly earnings throughout the payment period in certain circumstances. This applies where 90% weekly earnings are less than the standard rate of £148.68.
| Type | Max payment period | Amount (£) |
|---|---|---|
| Statutory Sick Pay | 92.05 | |
| Statutory Maternity Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 145.18 | |
| Statutory Paternity Pay | 2 weeks | 145.18 |
| Statutory Adoption Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 145.18 | |
| Shared Parental Pay | 145.18 | |
Average weekly earnings £116 or over.
With the exception of Statutory Sick Pay, statutory payments may be payable at 90% average weekly earnings throughout the payment period in certain circumstances. This applies where 90% weekly earnings are less than the standard rate of £145.18.
Payments may be required from an employer if an employee is too ill to work.
SSP is generally payable for a period up to 28 weeks.
Payments may be required from an employer when an employee takes time off to have a baby.
SMP is payable for a period up to 39 weeks.
Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
Payment is for a period of either one or two complete weeks.
Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.
Payments may be required from an employer when an employee takes time off when they adopt a child.
Payment is for a period up to 39 weeks.
Find out how we help our clients determine the right strategic priorities to grow profitably and offer support with practical solutions.
Providing trusted accountancy, tax, and advisory services backed by years of professional experience and industry knowledge.
TaxDirect - Copyright 2026. All rights reserved.