New statutory payment rates issued

The Department for Work and Pensions has announced new statutory payment rates for 2013-14, which are due to take effect from April 2013.

The rates for maternity, paternity and adoption pay will rise by £1.33 a week on the 2012-13 rates. For Statutory Sick Pay, the weekly increase on the 2012-13 rate is 85p. The new weekly payments will be:

Statutory payment type


Statutory Maternity Pay (SMP)


Ordinary Statutory Paternity Pay (OSPP)


Additional Statutory Paternity Pay (ASPP)


Statutory Adoption Pay (SAP)


Statutory Sick Pay (SSP)


The new rate for Statutory Sick Pay will take effect from 6 April 2013 with the rates for the other statutory payments effective from 7 April 2013.

Employers with an annual liability for Class 1 National Insurance contributions (NICs) of £45,000 or less in the relevant tax year can recover 100 per cent of their statutory payments, plus an extra three per cent as compensation for the employer’s Class 1 NICs on these.

Employers with an annual liability for Class 1 NICs of more than £45,000 in the relevant tax year can recover 92 per cent of statutory payments.

If the total SSP an employer pays in a tax month comes to more than 13 per cent of their gross Class 1 NICs liability for the month, they can also recover the excess.

The new rates, which were published on 27 December, are still subject to Parliamentary approval.

Link: Statutory payment information for employers