Statutory payments

 Below is a list of some of the more commonly used statutory payments.  Rather than reproduce the information below, we have provided the necessary links to the government sites - this way the information stay up to date

   National Minimum Wage  gov.uk data  HMRC data
       
   Statutory Sick Pay (SSP)  gov.uk data  HMRC data
   Statutory Maternity Pay (SMP)  gov.uk data  HMRC data
   Ordinary Statutory Paternity Pay (OSPP)  gov.uk data  HMRC data
   Statutory Adoption Pay (SAP)  gov.uk data  HMRC data
       

Notes:
All employers are entitled to recover 92% of the SMP/OSPP/SAP they pay.
If you qualify for Small Employers Relief (annual liability for National Insurance less than £45,000) you are entitled to recover 100% of the SMP/SPP/SAP you pay, plus 4.5% for payments made after 6th April 2009.