Statutory payment rates for tax year 2019/20 confirmed

Following the written ministerial statement published in November 2018 announcing the proposed new rates for Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP), Statutory Paternity Pay (SPP), Statutory Shared Parental Pay (ShPP) and Statutory Sick Pay (SSP) for tax year 2019/20, the government has now published the draft Social Security Benefits Up-rating Order 2019 which confirms the figures.

The standard weekly rates of SAP, SPP and ShPP will increase from £145.18 to £148.68 from 1 April 2019, the weekly rate of SSP will increase from £92.05 to £94.25 from 6 April 2019 and the standard weekly rate of SMP will increase from £145.18 to £148.68 from 7 April 2019. Note that the draft Order provides a different effective date for the increases in SAP, SPP and ShPP to that for SMP. The increase to SSP always takes effect from the start of a new tax year.

The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019 confirm that the lower earnings limit, below which employees are not entitled to SMP, SAP, SPP, ShPP and SSP, will increase from £116.00 to £118.00 per week from 6 April 2019.