Statutory Pay Rate 1st April 2016 – 30th September 2016

National Minimum and Living Wage

Category of Worker Hourly Rate
Aged 25 and Over (National Living Wage) £7.20
Aged 21 and Above £6.70
Aged 18 to 20 Inclusive £5.30
Aged Under 18 (but Above Compulsory School Leaving Age) £3.87
Apprentices Aged Under 19 £3.30
Apprentices Aged 19 and Over, but in the First Year of Their Apprenticeship £3.30

Statutory Maternity, Adoption, Paternity and Shared Parental Leave rates

Type of Payment or Recovery Rate
Statutory Maternity Pay (SMP) – Weekly Rate for First Six Weeks 90% of the employee’s average weekly earnings.
SMP – Weekly Rate for Remaining Weeks £139.58 or 90% of the employee’s average weekly earnings, whichever is lower.
Ordinary Statutory Paternity Pay (OSPP) and Additional Statutory Paternity Pay (ASPP) – Weekly Rate £139.58 or 90% of the employee’s average weekly earnings, whichever is lower.
Statutory Adoption Pay (SAP) – Weekly Rate £139.58 or 90% of the employee’s average weekly earnings, whichever is lower.
SMP/OSPP/ASPP/SAP – Proportion of Your Payments You Can Recover from HMRC 92% if your total Class 1 NI (both employee and employer contributions) is above £45,000 for the previous tax year103% if your total Class 1 NI for the previous tax year is £45,000 or lower.

Statutory Sick Pay

Regularity

Rate

Per Week

£88.45