Policy News Journal - 2014-15

Statutory payment recovery rates for 2015-2016

15 December 2014

The statutory payment recovery rates and NIC threshold for 2015-2016 have now been confirmed.

The Department for Work and Pensions (DWP) has confirmed that the statutory payment recovery rates and NIC threshold will remain the same for 2015-2016:

 92% if the total Class 1 NICs (both employee and employer contributions) are above £45,000 for the previous tax year,  100% plus an additional 3% (NIC compensation rate) if the total Class 1 NICs for the previous tax year are £45,000 or lower.

Online government calculator launched to help employees work out leave and pay entitlements

22 December 2014

Employers and their agents and bureaux will want to be aware of a new official online calculator for employees who are to become parents to calculate their leave and pay entitlements.

The new calculator is intended to set out for an employee their rights to maternity, paternity or shared parental leave, and how much pay they can get if they take leave.

Statutory payment rates for 2015-16

6 January 2015

If readers who need the new statutory payment rates and thresholds have not yet located them, we repeat them below.

We apologise that confirmation of the statutory payment figures was overlooked in the flurry of announcements on Autumn Statement day. The proposed thresholds and rates are set out below:

2014-15

2015-16

STATUTORY ADOPTION PAY Earnings threshold

111.00 138.18

112.00 139.58

Standard Rate

STATUTORY MATERNITY PAY Earnings threshold

111.00 138.18

112.00 139.58

Standard rate

STATUTORY PATERNITY PAY Earnings threshold

111.00 138.18 138.18

112.00 139.58 139.58

Standard Rate

Additional statutory paternity pay

STATUTORY SHARED PARENTAL PAY Earnings threshold

111.00 138.18

112.00 139.58

Standard rate

CIPP Policy News Journal

08/04/2015, Page 480 of 521

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