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SPM220400 | Miscellaneous: Statutory Payment rates

From HM Revenue & Customs · Statutory Payments Manual

SSP

SSP is payable at either the flat weekly rate or 80% of an employee's average weekly earnings, whichever is lower. The flat rate is set when annual up-rating takes place.

For 26/27 the weekly rate is £123.25.

SMP

The 26/27 rates of SMP are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:

  • the standard rate of £194.32 or

  • 90% of the employee’s AWE.

SAP

The 26/27 rates of SAP are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:

  • the standard rate of £194.32, or

  • 90% of the employee’s AWE.

SPP/ShPP/SPBP/SNCP

The 26/27 rate of of SPP/ShPP/SPBP/SNCP is the lower of:

  • the standard rate of £194.32, or

  • the earnings related rate, currently 90% of AWE

Annual uprating of maternity related Statutory Payments takes place on the next full SMP/SAP/ShPP/SNCP payment week if the payment week starts on any day except Sunday.