Paternity- Statutory Paternity Leave (spl) And Pay (spp)
05/04/2009
95
123.06
90
92
104.5
45,000
04/04/2010
97
124.88
90
92
104.5
45,000
03/04/2011 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 102 128.73 90 92 103 45,000 01/04/2012 107 135.45 90 92 103 45,000 07/04/2013 109 136.78 90 92 103 45,000 06/04/2014 111 138.18 90 92 103 45,000 05/04/2015 112 139.58 90 92 103 45,000 03/04/2016 112 139.58 90 92 103 45,000 02/04/2017 113 140.98 90 92 103 45,000 01/04/2018 116 145.18 90 92 103 45,000 07/04/2019 118 148.68 90 92 103 45,000 05/04/2020 120 151.20 90 92 103 45,000 04/04/2021 120 151.97 90 92 103 45,000 Small Employers’ Relief (SER) for Statutory Payments To qualify for Small Employers’ Relief (SER), the total gross employers’ Class 1 NICs for the previous year must be less than the threshold shown. The qualifying year is the last complete tax year before the partner’s Qualifying/Matching Week. Small Employers are entitled to recover 100% of their statutory payments, plus 3% as compensation for NICs paid, for all payments made from 6th April 2011 onwards (4.5% prior to 6th April 2011). Rates at the start of a tax year The 2004/5 tax year saw a change to the way new rates ‘kicked in’ as a result of the new statutory payments regime that came into force in April 2003. There are now several scenarios where a statutory payment week can straddle the old and new tax years, this relates to: • a week of Statutory Paternity Pay (for ‘fathers’ or adoptive partners) • a week of Statutory Adoption Pay • a week of SMP as a result of an early birth or pregnancy related illness. No printing, copying or reproduction permitted. For 2021/2022, where any of these begins on, or after, 4th April, the new rate is payable. Employers are required to manage the split week. Self-certification The declaration of family commitment and mother’s entitlement is to be taken at face value once the SC3/SC4 or SC7/SC8 is received. The original forms must be retained as proof for reclaim
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