Statutory Maternity Pay (SMP)
UK Statutory Maternity Pay (SMP)
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| 5 April 2009 | 4 April 2010 | |
Weekly Lower Earnings Limit: |
£95 | £97 |
First 6 weeks, % of average earnings: (even if less than 90% of weekly rate) |
90% | 90% |
Weekly rate for rest of paid leave: (unless 90% of average earnings is less) |
up to £123.06 | up to £124.88 |
Daily rate: (if used) |
£17.58 | £17.84 |
Employers' Reimbursement % |
92% | 92% |
Small Employers' Reimbursement % |
100% | 100% |
NI compensation recoverable under SER |
4.5% | 4.5% |
Small employers' annual NIC Threshold |
£45,000 | £45,000 |
Disclaimer
Whilst every care has been taken in the compilation of these tables, the information is based on our own interpretation of the official guides and is provided for comparison purposes only. No responsibility for loss occasioned to any person or any business for action taken or refraining from action based on this information, can be accepted.