SPM220400 - Miscellaneous: Statutory Payment rates
SSP
There is only one rate of SSP which is set when annual up-rating takes place.
For 24/25 the weekly rate is £116.75.
SMP
The 24/25 rates of SMP are as follows:
The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.
For the remaining weeks the lesser of:
- the standard rate of £184.03 or
- 90% of the employee’s AWE.
SAP
For adoption pay periods which start on or before 4 April 2015 there is only one rate of SPP/ShPP which is the lower of:
- the standard rate of £184.03, or
- the earnings related rate, currently 90% of AWE
For adoption pay periods which start on or after 5 April 2015 the 24/25 rates of SAP are as follows:
The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.
For the remaining weeks the lesser of:
- the standard rate of £184.03, or
- 90% of the employee’s AWE.
SPP/ShPP/SPBP
There is only one rate of SPP/ShPP/SPBP which for the 24/25 tax year is the lower of:
- the standard rate of £184.03, or
- the earnings related rate, currently 90% of AWE
Annual uprating of maternity related Statutory Payments takes place on the next full SMP/SAP/ShPP payment week if the payment week starts on any day except Sunday.