The DWP has now confirmed the new statutory payment rates for parental pay for 2022/23.
The following rates apply from Sunday 3 April 2022:
Type of payment or recovery | 2022 to 2023 rate |
SMP – weekly rate for first 6 weeks | 90% of the employee’s average weekly earnings |
SMP – weekly rate for remaining weeks | £156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
Statutory Paternity Pay (SPP) – weekly rate |
£156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
Statutory Adoption Pay (SAP) – weekly rate for first 6 weeks |
90% of employee’s average weekly earnings |
SAP – weekly rate for remaining weeks |
£156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
Statutory Shared Parental Pay (ShPP) – weekly rate |
£156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
Statutory Parental Bereavement Pay (SPBP) – weekly rate |
£156.66 or 90% of the employee’s average weekly earnings, whichever is lower |
SMP, SPP, ShPP, SAP or SPBP – proportion of your payments which you can recover from HMRC |
92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year Small Employers 103% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower |