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PAYROLL ON POINT | APRIL 2020
STATUTORY SICK PAY (SSP) Revised rates of SSP are payable from the first day of the new tax year (6th April 2020).
The changes detailed below apply to the average weekly earnings (AWE) at or above the Lower Earnings Limit, which is £120 per week in 2020/21:
NUMBEROF QUALIFYING DAYS INWEEK
1 DAY TO PAY £13.70 £15.98 £19.17 £23.97 £31.95 £47.93 £95.85
2 DAYS TO PAY £27.39 £31.95
3 DAYS TO PAY £41.08 £47.93
4 DAYS TO PAY £54.78
5 DAYS TO PAY £68.47
6 DAYS TO PAY £82.16
7 DAYS TO PAY £95.85
UNROUNDED DAILY RATES
£13.6928 £15.9750 £19.1700 £23.9625 £31.9500 £47.9250 £95.8500
7 6 5 4 3 2
£63.90 £79.88 £95.85
£38.34 £57.51
£76.68 £95.85
£95.85
£47.93
£71.89
£63.90 £95.85
£95.85
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Whilst SSP is always payable from the first day of the new tax year, other statutory payments apply from the week that commences the first Sunday in April (April 5th 2020): STATUTORYMATERNITY, PATERNITY, SHARED PAYMENTS (SMP, SAP, SPPANDSHPP)
RATES EFFECTIVE from week starting on or after Sunday
5THAPRIL 2020
Earnings Threshold (LEL)
£120
90% of average weekly earnings (AEW)
SMP / SAP weekly rate for first 6 weeks
X SMP weekly rate for up to next 33 weeks X SAP weekly rate for up to next 33 weeks
£151.20 or 90% of employees AEW whichever is lower
X SPP weekly rate X ShPP weekly rate
SMP, SAP, SPP and ShPP optional daily rate Percentage of payment recoverable
£21.60
92%
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