Statutory Pay Rates
Based on minimum average earnings of at least £123 pw:

Statutory Sick Pay

£109.40 standard rate

Statutory Maternity Pay/Statutory Adoption Pay

First 6 weeks:
90% of average weekly pay

Next 33 weeks:
90% average weekly pay up to £172.48

Statutory Paternity Pay

90% of average weekly pay up to £172.48

Shared Parental Pay

Up to 37 weeks:
90% of average weekly pay up to £172.48

Child Benefit (see 'Income Tax - High Income Child Benefit Charge')

First or only child

£24.00

Each subsequent child

£15.90

National Living Wage (NLW) /National Minimum Wage (NMW)

Year to 31/3/24

NLW

NMW

NMW

NMW

Aged

Over 22

21-22

18-20

Under 18/ apprentice

£/hour

£10.42

£10.18

£7.49

£5.28