Statutory payment rates The weekly rate of Statutory Sick Pay (SSP) for days of sickness absence from 6 April 2008 is £75.40 for employees with average weekly earnings in the relevant period of £90.00 or more. For daily rates of SSP, visit www.hmrc.gov.uk/employers/ssprates0809.htm. HM Revenue & Customs guidance information relating to SSP has been amalgamated and included in Employer’s Helpbook, E14. The weekly rate of Statutory Maternity Pay (SMP) for payment weeks starting on or after 6 April 2008 is for weeks 1-6, the earnings related rate, which is 90% of average weekly earnings and for the remaining 33 weeks, the lower of the standard rate of £117.18 or the earnings related rate. The weekly rate of Statutory Paternity Pay (SPP) and Statutory Adoption Pay (SAP) for payment weeks starting on or after 6 April 2008 is the lower of the standard rate of £117.18 or the earnings related rate. Employers can elect to pay the weekly rate as a daily figure, in order that statutory payments fit the employee’s normal pay frequency, such as monthly payees. From 6 April 2008, the daily rate is £16.74. However, this does not mean that SMP/SPP/SAP is a daily payment. Proposed changes extending entitlement to non-pay benefits during additional maternity and adoption leave are to apply for women whose babies are due on or after 5 October 2008. Small employers can recover 100% of the SMP/SPP/SAP paid to their employees, plus an additional 4.5% NIC compensation. For 2008/09, a ‘small employer’ is one who paid (or was liable to pay) total gross Class 1 NIC of £45,000 or less in the individual employees’ qualifying tax year. For babies due between 20 July 2008 and 25 July 2009, employers must check their liability for 2007/08, for earlier expected dates of birth employers must consider their liability for 2006/07. Paul Tew, Pay Magazine Snowdrop provides a range of Payroll solutions that are fast, flexible and easy-to-use, to suit the many and varied needs of each organisation. To find out more about the software and services that we provide, please click here >>