UK Statutory Payments 2023

The UK Government have confirmed changes to the statutory payment values and thresholds which align with the announced National Insurance contributions Lower Earnings Limit.

SSP

Statutory Sick Pay (SSP) is a state payment paid by employers. The weekly rate is reviewed annually and uplifted generally from the start of the new tax year. The applicable rates are maintained and built into the SD Worx pay solution.

Effective Date	Weekly Earnings Threshold	SSP Weekly Rate	Percentage Threshold Scheme
Thursday 6^th April 2023	£123 (Weekly LEL)	£109.40	0%

SDWorx-Pay – Statutory Sick Pay

SMP / SAP / SPP / ShPP / SPBP

The statutory parental pay rates are updated annually on the basis of weeks of paid leave which generally commence on the first Sunday in April. It is possible that payment made in March or April may have some weeks paid at the new weekly rate, and other paid at the former weekly rate.

The statutory parental pay rates and associated rules are maintained by SD Worx within the payroll calculations capability. These are available for use on the standard full week basis, or he alternate part week basis matching pay periods.

These cover:

SMP – Statutory Maternity Pay (which has a higher and lower rate)
SAP – Statutory Adoption Pay (which has a higher and lower rate)
SPP – Statutory Paternity Pay (standard rate)
ShPP – Statutory Shared Parental Pay (standard rate)
SPBP – Statutory Parental Bereavement Pay (standard rate)

Effective Date	Weekly Earnings Threshold	SMP/SAP Higher Rate (6 weeks)	SMP/SAP Lower Rate (33 weeks)	SPP Rate (1 or 2 weeks)	ShPP Rate (up to 39 weeks)	SPBP (up to 2 weeks)
Sunday 2^nd April 2023	£123 (Weekly LEL)	90% of Average Weekly Earnings	£172.48 or 90% of AWE if less	£172.48 or 90% of AWE if less	£172.48 or 90% of AWE if less	£172.48 or 90% of AWE if less