Statutory payments are mandatory payments set by the UK Government to support employees during life events like illness, childbirth, or bereavement. These must be processed through payroll and reported to HMRC.

1. Statutory Sick Pay (SSP)

• Eligibility: Off sick for 4+ consecutive days, earn at least £123/week.
• Amount: £116.75/week (up to 28 weeks).
• Notes: Taxable, NI applies. Not reclaimable (except past COVID rules).

2. Statutory Maternity Pay (SMP)

• Eligibility: 26 weeks’ service by the 15th week before due date; earn £123/week.
• Amount: 90% of weekly earnings (first 6 weeks), then £184.03/week or 90% (33 weeks).
• Notes: Taxable/NI. 92% reclaimable (103% if Small Employer).

3. Statutory Paternity Pay (SPP)

• Eligibility: 26 weeks’ service; earn £123/week.
• Amount: Up to 2 weeks at £184.03/week or 90% of earnings.
• Notes: Taxable/NI. Reclaimable like SMP.

4. Statutory Adoption Pay (SAP)

• Eligibility: 26 weeks’ service by match date; earn £123/week.
• Amount: 90% of earnings (first 6 weeks), then £184.03/week or 90%.
• Notes: Same treatment as SMP/SPP.

5. Shared Parental Pay (ShPP)

• Eligibility: Both parents must meet work/earnings rules. SMP/SAP must be curtailed.
• Amount: £184.03/week or 90% of earnings (up to 37 weeks).
• Notes: Reclaimable through payroll.

6. Parental Bereavement Pay (SPBP)

• Eligibility: 26 weeks’ service; earn £123/week.
• Amount: £184.03/week for up to 2 weeks.
• Notes: Must be claimed within 28 days.