Type of payment or recovery | Effective from 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 or SPBP – proportion of your payments you can recover from HMRC | 92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year
103% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower |
