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Monday, March 27th, 2017

Statutory Pay and Benefit rates from April 2017.

Statutory pay and benefit rates for the year 2017 – 2018.

Link to GOV.UK HMRC web page here and legislation here.

National Minimum Wage & National Living Wage

Rates from 1st April 2017.

National Living Wage.

  • £7.50 – workers aged 25 years and older

National Minimum Wage.  There are 3 different levels of NMW, depending on age and 1 for apprentices:

  • £7.05 – workers aged 21 to 24.
  • £5.60 – workers aged 18 to 20.
  • £4.05 – the under 18 rate (for workers above school leaving age but under 18).
  • £3.50 – 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 2017.

Type of payment.

Weekly rate.

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.

6th April 17

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

£140.98 or 90% of the employee's average weekly earnings, whichever is lower.

6th April 17

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

£140.98 or 90% of the employee's average weekly earnings, whichever is lower.

6th April 17

Maternity Allowance.

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

 

Statutory Sick Pay (SSP).

£89.35.

6th April 17

Statutory limit for calculating a week’s pay.

£489.

6th April 17

Class 1 NIC Lower earnings limit (LEL).

£113 per week

£490 per month

Tax year 2017/18*

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