Payroll & HR rates

New rates effective April 2024

National Living Wage & National Minimum Wage

Following the biggest increase in over a decade and the inclusion of those employees aged 21 and 22, the current rates are as follows:

	Rate effective April 2024	Increase in pence	Percentage increase
NLW (21 and over)	£11.44	£1.02	9.8%
18-20 year old rate	£8.60	£1.11	14.8%
16-17 year old rate	£6.40	£1.12	21.2%
Apprentice rate	£6.40	£1.12	21.2%
Accommodation offset	£9.99	£0.89	9.8%

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay

Type of payment or recovery	Effective April 2024
SMP – weekly rate for first 6 weeks	90% of the employee’s average weekly earnings
SMP – weekly rate for remaining 33 weeks	£184.03 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) – weekly rate	£184.03 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Adoption Pay (SAP) – weekly rate for first 6 weeks	90% of employee’s average weekly earnings
SAP – weekly rate for remaining 33 weeks	£184.03 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) – weekly rate	£184.03 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) – weekly rate	£184.03 or 90% of the employee’s average weekly earnings, whichever is lower
SMP, SPP, ShPP, SAP	Employers can recover 92% of SMP, SAP, SPP & ShPP payments. Small employers can recover 100% and also be compensated an extra 3%. You qualify for Small Employers Relief if your Class 1 NI bill in the last complete tax year was £45,000 or less.

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Statutory Sick Pay (SSP)

The same weekly Statutory Sick Pay rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ they work each week.

Use the government's Statutory Sick Pay calculator to work out your employee’s sick pay.

Unrounded daily rates April 2024	Number of qualifying days in week	1 day to pay	2 days to pay	3 days to pay	4 days to pay	5 days to pay	6 days to pay	7 days to pay
£16.6785	7	£16.68	£33.36	£50.04	£66.72	£83.40	£100.08	£116.75
£19.4583	6	£19.46	£38.92	£58.38	£77.84	£97.30	£116.75	-
£23.35	5	£23.35	£46.70	£70.05	£93.40	£116.75	-	-
£29.1875	4	£29.19	£58.38	£87.57	£116.75	-	-	-
£38.9166	3	£38.92	£77.84	£116.75	-	-	-	-
£58.375	2	£58.38	£116.75	-	-	-	-	-
£116.75	1	£116.75	-	-	-	-	-	-