HM Revenue and Customs have
published the likely new standard rates for Statutory Sick Pay, Statutory
Maternity Pay, Statutory Adoption Pay and Statutory Paternity Pay, due to come
into effect in April 2010.
The new rates are as follows
(previous rates in brackets):
- SMP:
Six weeks at 90% of the employee’s average weekly earnings followed by a
further 33 weeks at the standard rate of £124.88 (£123.06) per week or 90% of
average weekly earnings – whichever is lower. - SPP:
One or two weeks’ at the standard rate of £124.88 (£123.06) per
week or 90% of average weekly earnings – whichever is lower. If the employee
opts to take two weeks’ leave, they must be taken together. - SAP:
39 weeks at the standard rate of £124.88 (£123.06) per
week or 90% of weekly earnings – whichever is lower. - The
rate for SSP remains unchanged from 2009-10, i.e. £79.15 per week. - The
weekly lower earnings limit applying to National Insurance contributions, will
increase to £97 (£95).
The revised SMP, SPP and SAP standard rates will
apply for complete pay weeks commencing on or after 4 April 2010 (the first
Sunday in April).
This provides summary information and comment on the subject areas covered. Where employment tribunal and appellate court cases are reported, the information does not set out all of the facts, the legal arguments presented and the judgments made in every aspect of the case. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, we cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.
