Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay Rates - 2009-2010

Statutory Payment rates - The Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP) and Statutory Paternity Pay (SPP) rates for 2009-2010 are shown below.

Lower Earnings Limit

The Lower Earnings limit for 2009-2010 is: Weekly £95 and Monthly £412

SSP

The weekly rate for days of sick absence commencing on or after, 6 April 2009 is £79.15.

*Un-rounded daily rates are shown for employers with computerised payroll systems.

SSP recovery under the Percentage Threshold Scheme (PTS)

There has been no change to the Percentage Threshold Scheme if you qualify under the scheme you can recover the whole of the amount by which your total SSP liability exceeds the 13% of gross Class 1 National Insurance contributions (NICs) figure.

SMP

The amount of SMP paid to an employee for payment weeks starting on or after Sunday 5 April 2009 is:

• first six weeks of payment - the earnings-related rate, which is 90% of the employee's Average Weekly Earnings
• remaining weeks - the lesser of the standard rate which is £123.06 a week or the earnings-related rate, which is 90% of the employee's Average Weekly Earnings

SPP and SAP

For payment weeks starting on or after, 5 April 2009 the weekly rate of SPP and SAP is the lesser of £123.06 or 90% of the employee's average weekly earnings.

Amount employers are entitled to recover or apply for funding for

From 5 April 2009 employers who do not qualify for Small Employer's Relief (SER) can recover 92% of the SMP/SPP/SAP paid to their employees.

Employers who do qualify for SER can recover 100% of the SMP/SPP/SAP paid to their employees plus 4.5% compensation.
For the 2009-2010 tax year a 'small employer' is an employer who paid (or was liable to pay) total gross Class 1 NICs of £45,000 or less in the individual employee's qualifying tax year. These are the same thresholds as last year.