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Not sure how much maternity pay your employees are entitled to?
You can use the maternity and paternity calculator for employers at https://www.gov.uk/maternity-paternity-calculator to calculate your employee’s Statutory Maternity Pay (SMP), paternity or adoption pay.
The new rates for statutory payments from 6 April 2021 to 5 April 2022 are: -
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SMP – weekly rate for the first 6 weeks |
90% of employee’s average weekly earnings |
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SMP – weekly rate for remaining weeks |
£151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
|
Statutory Paternity Pay (SPP) weekly rate |
£151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
|
Statutory Adoption Pay (SAP) – weekly rate for the first 6 weeks |
90% of employee’s average weekly earnings |
|
SAP – weekly rate for remaining weeks |
£151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
|
Shared Statutory Parental Pay (ShPP) – weekly rate |
£151.97 or 90% of the employee’s average weekly earnings, whichever is lower |
The employer can recover 92% of the statutory payments above if their total Class 1 National Insurance contributions in the tax year is above £45,000. If the total is below £45,000 then the amount the employer can recover is 103%.
To find out more about how to recover statutory payments please visit https://www.gov.uk/recover-statutory-payments.
To find out more about rates and allowances for the 2021-22 tax year, please visit https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2021-to-2022.