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|
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.