Statutory Payments
Below are the new rates that will take effect from 6th April 2025, in accordance with the latest HMRC guidelines.
Brightpay will use these rates to ensure your payroll calculations are accurate for the upcoming tax year.
| Type of payment or recovery | 2025 to 2026 rate |
| Statutory Maternity Pay (SMP) - weekly rate for first 6 weeks | 90% of the employee's average weekly earnings |
| Statutory Maternity Pay - weekly rate for remaining weeks | £187.18 or 90% of the employee's average weekly earnings, whichever is lower |
| Statutory Paternity Pay (SPP) - weekly rate | £187.18 or 90% of the employee's average weekly earnings, whichever is lower |
| Statutory Adoption Pay (SAP) - weekly rate for first 6 weeks | 90% of the employee's average weekly earnings |
| SAP - weekly rate for remaining weeks | £187.18 or 90% of the employee's average weekly earnings, whichever is lower |
| Statutory Shared Parental Pay (ShPP) - weekly rate | £187.18 or 90% of the employee's average weekly earnings, whichever is lower |
| Statutory Parental Bereavement Pay (SPBP) - weekly rate | £187.18 or 90% of the employee's average weekly earnings, whichever is lower |
| Statutory Neonatal Care Pay (SNCP) - weekly rate | £187.18 or 90% of the employee's average weekly earnings, whichever is lower |
| SMP, SPP, ShPP, SAP, SPBP or SNCP - 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 108.5% if your total Class 1 National Insurance for the previous year is £45,000 or lower |
Statutory Sick Pay (SSP)
| Unrounded Daily Rates | Number of qualifying | 1 day | 2 days | 3 days | 4 days | 5 days | 6 days | 7 days |
| £16.9642 | 7 | 16.97 | 33.93 | 50.90 | 67.86 | 84.83 | 101.79 | 118.75 |
| £19.7916 | 6 | 19.80 | 39.59 | 59.38 | 79.17 | 98.96 | 118.75 | - |
| £23.75 | 5 | 23.75 | 47.50 | 71.25 | 95.00 | 118.75 | - | - |
| £29.6875 | 4 | 29.69 | 59.38 | 89.07 | 118.75 | - | - | - |
| £39.5833 | 3 | 39.59 | 79.17 | 118.75 | - | - | - | - |
| £59.375 | 2 | 59.38 | 118.75 | - | - | - | - | - |
| £118.75 | 1 | 118.75 | - | - | - | - | - | - |
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