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In certain circumstances an employer may be required to make payments to an employee who is not at work. The most common reasons are sickness and maternity.

Statutory Sick Pay - Your employees may be eligible for SSP which is £94.25 a week (2019/20) for up to 28 weeks. You can offer more if you have a company sick pay scheme (you can’t offer less). SSP is paid when the employee is sick for 4 days in a row (including non-working days). You start paying SSP from the fourth day (if they normally work that day).

Maternity pay and leave - When you take time off to have a baby you might be eligible for  Statutory Maternity Leave which is 52 weeks and made up of:

  • Ordinary Maternity Leave - first 26 weeks
  • Additional Maternity Leave - last 26 weeks

You don’t have to take 52 weeks but you must take 2 weeks of leave after your baby is born.

Statutory Maternity Pay is paid for up to 39 weeks. You get:

  • 90% of your average weekly earnings (before tax) for the first 6 weeks
  • £148.68 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks

SMP is paid in the same way as your wages (eg monthly or weekly). Tax and NI will be deducted.

Type Max period 2019/20 to qualify must earn at least £118/wk
Statutory Sick Pay 28 weeks £94.25
Statutory Maternity Pay First six weeks 90% of weekly earnings

Next 33 weeks £148.68 or 90% of weekly earnings if lower
Statutory Paternity Pay 1 or 2 weeks £148.68 or 90% of weekly earnings if lower
Statutory Adoption Pay First six weeks 90% of weekly earnings

Next 33 weeks £148.68 or 90% of weekly earnings if lower
Shared Parental Pay 37 weeks £148.68 or 90% of weekly earnings if lower

Rates & Allowances Pages ► Income Tax Rates & AllowancesCapitlal Gains TaxPensions

Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ   T: 01332 202660

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414

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Member of the Association of Chartered Certified Accountants
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01332 202660

61 Friar Gate  Derby  DE1 1DJ

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