The Department for Work and Pensions (DWP) announced in its document “Benefit and pension rates 2019 to 2020” the proposed weekly standard rate for the above as £148.68. The Global Payroll Association has used the information provided by HMRC’s software developer team to produce the following table that applies for tax year 2019/20. This is where average weekly earnings are at or above £118 per week.
Whilst SSP is always payable from the first day of the new tax year, the other statutory payments apply from the week that commences the first Sunday in April. In 2019 this is the week commencing the 7th of April 2019:
|
Rates effective from week starting on or after Sunday |
07 April 2019 |
|
Earnings Threshold (LEL) |
£118 |
|
SMP / SAP weekly rate for first 6 weeks |
90% AWE |
|
Lesser of 90% AWE or the following Statutory rates: · SMP weekly rate for up to next 33 weeks · SAP weekly rate for up to next 33 weeks · SPP weekly rate · ShPP weekly rate |
£148.68 |
|
SMP, SAP, SPP and ShPP optional daily rate |
£21.24 |
|
Percentage of payment recoverable |
92% |
|
Percentage of payment recoverable (Small Employer’s Relief) |
100% |
|
NI compensation recoverable under Small Employer’s Relief |
3% |
|
Annual NICs threshold for Small Employer’s Relief |
£45,000 |
The amended rates for the above will be set in the Social Security Benefits Up-rating Order 2019 and the Social Security Benefits Up-rating Order (Northern Ireland) 2019.
The Department for Work and Pensions (DWP) announced in its document “Benefit and pension rates 2019 to 2020” the proposed weekly standard rate for the above as £148.68. The Global Payroll Association has used the information provided by HMRC’s software developer team to produce the following table that applies for tax year 2019/20. This is where average weekly earnings are at or above £118 per week.
Whilst SSP is always payable from the first day of the new tax year, the other statutory payments apply from the week that commences the first Sunday in April. In 2019 this is the week commencing the 7th of April 2019:
|
Rates effective from week starting on or after Sunday |
07 April 2019 |
|
Earnings Threshold (LEL) |
£118 |
|
SMP / SAP weekly rate for first 6 weeks |
90% AWE |
|
Lesser of 90% AWE or the following Statutory rates: · SMP weekly rate for up to next 33 weeks · SAP weekly rate for up to next 33 weeks · SPP weekly rate · ShPP weekly rate |
£148.68 |
|
SMP, SAP, SPP and ShPP optional daily rate |
£21.24 |
|
Percentage of payment recoverable |
92% |
|
Percentage of payment recoverable (Small Employer’s Relief) |
100% |
|
NI compensation recoverable under Small Employer’s Relief |
3% |
|
Annual NICs threshold for Small Employer’s Relief |
£45,000 |
The amended rates for the above will be set in the Social Security Benefits Up-rating Order 2019 and the Social Security Benefits Up-rating Order (Northern Ireland) 2019.