Statutory Payments 2011/12

Statutory Sick Pay (SSP)

	2010/11	2011/12
Minimum average earnings Standard rate	£97.00 £79.15	£102 £81

Statutory Maternity Pay (SMP)

	2010/11	2011/12
Minimum average earnings Standard rate Higher Rate	£97.00 90% of average earnings Lesser of £124.88 and 90% of average earnings	£102 90% of average earnings Lesser of £128.73 and 90% of average earnings

Statutory Paternity Pay (SPP)

	2010/11	2011/12
Minimum average earnings Standard rate	£97.00 Lesser of £124.88 and 90% of average earnings	£102 Lesser of £128.73 and 90% of average earnings

Statutory Adoption Pay (SAP)

	2010/11	2011/12
Minimum average earnings Standard rate	£97.00 Lesser of £124.88 and 90% of average earnings	£102 Lesser of £128.73 and 90% of average earnings

The new rates of SMP, SPP and SAP are payable in the first week starting on or after 3^rd April 2011. The rate of NI compensation on SMP recoverable under Small Employer’s Relief reduces to 3%.

Fathers may now take a portion of a mother’s maternity leave should she return to work early. If the mother has not been paid the full 39 weeks SMP then the father may be entitled to payment of Additional Statutory Maternity Pay at these rates.