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Monday, October 3rd, 2016

Statutory pay and benefit rates for the year 2016 2017.

Statutory pay and benefit rates for the year 2016 – 2017.

Link to GOV.UK HMRC web page here

 

National Minimum Wage & National Living Wage

Rates from 1st October 2016.

National Living Wage. (Introduced from the 1st April 2016 and will change again in April 2017).

  • £7.20 – workers aged 25 years and older

National Minimum Wage. There are 3 different levels of NMW, depending on age and 1 for apprentices. The rates from 1st October are as below; these will change again from April 2017:

  • £6.95 – workers aged 21 to 24.
  • £5.55 – workers aged 18 to 20.
  • £4.00 – the under 18 rate (for workers above school leaving age but under 18).
  • £3.40 – the apprentice rate (for apprentices under 19 or 19 or over and in the first year of their apprenticeship. All other apprentices are entitled to the National Minimum Wage for their age.)

 

Other Statutory Rates and Limits as at 6th April 2016.

Type of payment.

Weekly rate.

*indicates; unchanged from 2015 fig’s

Date effective from.

Statutory Maternity Pay (SMP) and Statutory Adoption Pay (SAP) for the first six weeks.

90% of the employee's average weekly earnings.

5th April 16*

Statutory Maternity Pay (SMP) and Statutory Adoption Pay (SAP) for remaining weeks.

£139.58 or 90% of the employee's average weekly earnings, whichever is lower.

5th April 16*

Ordinary Statutory Paternity Pay (OSPP) and Shared Parental Pay (ShPP).

£139.58 or 90% of the employee's average weekly earnings, whichever is lower.

5th April 16*

Maternity Allowance.

Direct employee to: https://www.gov.uk/maternity-allowance/overview

 

Statutory Sick Pay (SSP).

£88.45.

5th April 16*

Statutory limit for calculating a week’s pay.

£479.

6th April 16

Class 1 NIC Lower earnings limit (LEL).

£112 per week

£486 per month

Tax year 2016/17*

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