Statutory Maternity Pay (smp)
2007/ 2008
39
87.00
90
112.75
92
104.5
45,000
2008/ 2009 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 39 90.00 90 117.18 92 104.5 45,000 2009/ 2010 39 95.00 90 123.06 92 104.5 45,000 2010/ 2011 39 97.00 90 124.88 92 104.5 45,000 2011/ 2012 39 102.00 90 128.73 92 103 45,000 2012/ 2013 39 107.00 90 135.45 92 103 45,000 2013/ 2014 39 109.00 90 136.78 92 103 45,000 2014/ 2015 39 111.00 90 138.18 92 103 45,000 2015/ 2016 39 112.00 90 139.58 92 103 45,000 2016/ 2017 39 112.00 90 139.58 92 103 45,000
2017/ 2018
39
113.00
90
140.98
92
103
45,000
2018/ 2019
39
116.00
90
145.18
92
103
45,000
39 No printing, copying or reproduction permitted. 118.00 90 148.68 92 103 39 120.00 90 151.20 92 103 39 120.00 90 151.97 92 103
2019/ 2020
45,000
2020/ 2021
45,000
2021/ 2022
45,000
¹ From 1987 to 1994 Compensation, from 1994 Small Employer’s Relief
N.B. the Lower Rate for those entering the scheme in 1994/1995 under the revised rules was £52.50 p.w.
² From 1994 the Small Employers Relief is worked out as 100% recovery of the statutory payment made, plus an additional
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