Statutory Payments

Statutory sick pay (SSP), Statutory maternity pay (SMP), Ordinary Statutory Paternity Pay (OSPP), Additional Statutory Paternity Pay (ASPP) and Statutory Adoption Pay (SAP)

Statutory sick pay (SSP)

Rate of SSP

	2012/13	2011/12	2010/11	2009/10
SSP	£85.85 per week	£81.60 per week	£79.15 per week	£79.15 per week

Notes

1 SSP is payable to employees whose earnings are at least equal to the lower earnings limit for National Insurance purposes (£102 per week for 2011/12 and £97 per week for 2010/11 and £95 per week for 2009/10) and who meet the other qualifying conditions.

SSP daily rate table 2012/13

Number qualifying days in week	Number of days for which SSP due
Number qualifying days in week		1	2	3	4	5	6	7
7	£12.27	£24.53	£36.80	£49.06	£61.33	£73.59	£85.85
6	£14.31	£28.62	£42.93	£57.24	£71.55	£85.85
5	£17.17	£34.34	£51.51	£68.68	£85,85
4	£21.47	£42.93	£64.39	£85.85
3	£28.62	£57.24	£85.85
2	£42.93	£85.85
1	£85.85

Unrounded daily rates of SSP 2012/13

Number of qualifying days in week	Unrounded daily rate
7	£12.2642
6	£14.3083
5	£17.1700
4	£21.4625
3	£28.6166
2	£42.9250
1	£85.85

SSP daily rate table 2011/12

Number qualifying days in week	Number of days for which SSP due
Number qualifying days in week		1	2	3	4	5	6	7
7	£11.66	£23.32	£34.98	£46.63	£58.19	£69.94	81.60
6	£13.60	£27.20	£40.60	£55.50	£68.00	£81.60
5	£16.32	£32.64	£48.94	£65.28	£81.60
4	£20.40	£40.80	£61.20	£81.60
3	£27.20	£54.40	£81.60
2	£40.80	£81.60
1	£81.60

Unrounded daily rates of SSP 2011/12

Number of qualifying days in week	Unrounded daily rate
7	£11.6571
6	£13.60
5	£16.32
4	£20.40
3	£27.20
2	£40.80
1	£81.60

SSP daily rate table 2010/11 and 2009/10

Number qualifying days in week	Number of days for which SSP due
Number qualifying days in week	1	2	3	4	5	6	7
7	£11.31	£22.62	£33.93	£45.23	£56.54	£68.85	£79.15
6	£13.20	£26.39	£39.58	£52.77	£65.96	£79.15
5	£15.83	£31.66	£47.49	£63.32	£79.15
4	£19.79	£39.58	£59.37	£79.15
3	£26.39	£52.77	£79.15
2	£39.58	£79.15
1	£79.15

Unrounded daily rates of SSP 2010/11 and 2009/10

Number of qualifying days in week	Unrounded daily rate
7	£11.3071
6	£13.1916
5	£15.83
4	£19.7875
3	£26.3833
2	£39.575
1	£79.15

SSP recovery under the percentage threshold scheme

	2012/13	2011/12	2010/11	2009/10
Recovery threshold	13%	13%	13%	13%

Maximum SSP payable

SSP is payable for a maximum of 28 weeks for any period of incapacity (or linked period). Periods of sickness with a previous employer are not taken into account.

Statutory maternity pay (SMP)

Rates of SMP

	2012/13	2011/12	2010/11	2009/10
	Weekly rate	Weekly rate	Weekly rate	Weekly rate
First six weeks	90% of average weekly earnings	90% of average weekly earnings	90% of average weekly earnings	90% of average weekly earnings
Remainder of the maternity pay period (maximum 33 weeks)	Lower of 90% of average weekly earnings; and £135.45 per week	Lower of 90% of average weekly earnings; and £128.73 per week	Lower of 90% of average weekly earnings; and £124.88 per week	Lower of 90% of average weekly earnings; and £123.06 per week

oRDINARY Statutory paternity pay (oSPP) AND aDDITIONAL STATUTORY PATERNITY PAY (aspp)

Rates of OSPP/ASPP

	2012/13	2011/12	2010/11	2009/10
	Weekly rate	Weekly rate	Weekly rate	Weekly rate
Payable for one or two weeks	Lower of: 90% of average weekly earnings; and £135.45	Lower of: 90% of average weekly earnings; and £128.73	Lower of: 90% of average weekly earnings; and £124.88	Lower of: 90% of average weekly earnings; and £123.06

Note

Additional statutory paternity pay (ASPP) and leave is due in respect of babies due, or children matched for adoption, on or after 3 April 2011. It is payable for the remainder of the 39 week period for which claimant's partner would have been entitled to SMP or SAP had she or he not returned to work. As a result of the introduction of ASPP, statutory paternity pay (SPP) is renamed ordinary statutory paternity pay (OSPP). ASPP and OSPP are payable at the same rate.

Statutory adoption pay (SAP)

Rates of SAP

	2012/13	2011/12	2010/11	2009/10
	Weekly rate	Weekly rate	Weekly rate	Weekly rate
Payable for up to 39 weeks	Lower of: 90% of average weekly earnings; and £135.45	Lower of: 90% of average weekly earnings; and £128.73	:Lower of: 90% of average weekly earnings; and £124.88	Lower of: 90% of average weekly earnings; and £123.06

Recovery of SMP, SPP and SAP

Employers who do not qualify as small can recover 92% of any SMP, SPP or SAP paid.

Small employers can recover 100% of any SMP, SPP or SAP paid, plus, for 2011/12 and 2012/13 compensation of 3% (4.5% for 2010/11 and 2009/10) giving a total recovery rate of 103% for 2011/12 and 2012/13 (104.5% for 2009/10 and 2010/11).

For 2012/13, 2011/12, 2010/11 and 2009/10 a small employer is one who was liable to pay total gross National Insurance contribution to HMRC in the qualifying year of £45,000 or less.