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Statutory payment rates for 2011-12

HMRC has now announced new rates for Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Ordinary Statutory Paternity Pay (OSPP), Additional Statutory Paternity Pay (ASPP) and Statutory Adoption Pay (SAP) for 2011-12.

SSP
Rate 2010-11: £79.15 per week
Rate 2011-12: £81.60 per week

SMP
Rate 2010-11: Six weeks at 90% of pay followed by £124.88 per week for 33 weeks
Rate 2011-12: Six weeks at 90% of pay followed by £128.73 per week for 33 weeks

OSPP
Rate 2010-11: One or two weeks at the lower of £124.88 per week or 90% of pay
Rate 2011-12: One or two weeks at the lower of £128.73 per week or 90% of pay

ASPP
Rate 2010-11: The lower of £124.88 per week or 90% of pay
Rate 2011-12: The lower of £128.73 per week or 90% of pay

SAP
Rate 2010-11: 39 weeks at the lower of £124.88 per week or 90% of pay
Rate 2011-12: 39 weeks at the lower of £128.73 per week or 90% of pay

The recovery threshold at which SSP can be recovered by the employer remains at 13%. For the remaining schemes, employers whose total Class 1 National Insurance Contributions are below £45,000 can recover 103% (previously 104.5%) of the payments, and larger employers can continue to recover 92%.

John Bloxham

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