We use this information to make the website work as well as possible and improve government services. You can change your cookie settings at any time. HR Consultant Learning & Development Don’t worry we won’t send you spam or share your email address with anyone. Use the maternity and paternity calculator for employers to calculate your employee’s Statutory Maternity Pay (SMP), paternity or adoption pay, their qualifying week, average weekly earnings and leave period. Privacy policy

Don’t include personal or financial information like your National Insurance number or credit card details. Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

It will take only 2 minutes to fill in. Performance & Engagement However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ (QDs) they work each week. This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. Statutory Paternity Pay (SPP) – weekly rate £148.68 or 90% of the employee’s average weekly earnings, whichever is lower Statutory Adoption Pay ( SAP ) – weekly rate for first 6 weeks Your payroll software will calculate how much tax and National Insurance to deduct from your employees’ pay. It will automatically calculate and deduct repayments from their pay. The increase normally occurs on the first Sunday in April, which in 2019 is 7 April.

The Government has published the statutory rates for maternity pay, paternity pay, shared parental pay, adoption pay and sick pay from April 2019.

Deduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE.

HR Director The advisory fuel rates for company cars (AFRs) have been updated. HR (General)

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. Pay employers’ Class 1A National Insurance. Organisational Development Talent Management The lower earnings limit is increasing from £116 to £118 in April 2019. Workforce Planning, • About Personnel Today Features list 2020 Use the SSP calculator to work out your employee’s sick pay, or use these rates. It will take only 2 minutes to fill in.

All content is available under the Open Government Licence v3.0, except where otherwise stated, National restrictions in England from 5 November, PAYE tax and Class 1 National Insurance contributions, Class 1A National Insurance: expenses and benefits, Class 1B National Insurance: PAYE Settlement Agreements (PSAs), Statutory Maternity, Paternity, Adoption and Shared Parental Pay, Student loan and Postgraduate loan recovery, Employee vehicles: Mileage Allowance Payments (MAPs), Pay employers’ PAYE tax and National Insurance, Pay employers’ Class 1A National Insurance, National Minimum Wage rates for previous years, maternity and paternity calculator for employers, student loan and postgraduate loan deductions, Rates and thresholds for employers 2020 to 2021, Rates and thresholds for employers 2018 to 2019, Rates and thresholds for employers 2016 to 2017, Rates and thresholds for employers 2017 to 2018, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, English and Northern Irish basic tax rate, 20% on annual earnings above the PAYE tax threshold and up to £37,500, English and Northern Irish higher tax rate, 40% on annual earnings from £37,501 to £150,000, English and Northern Irish additional tax rate, 19% on annual earnings above the PAYE tax threshold and up to £2,049, 20% on annual earnings from £2,050 to £12,444, 21% on annual earnings from £12,445 to £30,930, 41% on annual earnings from £30,931 to £150,000, Apprentice Upper Secondary Threshold (apprentice under 25) (, Aged 25 and above (national living wage rate), Aged under 18 (but above compulsory school leaving age), Apprentices aged 19 and over, but in the first year of their apprenticeship, 90% of the employee’s average weekly earnings, £148.68 or 90% of the employee’s average weekly earnings, whichever is lower, 90% of employee’s average weekly earnings, 92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year, Employee earnings threshold for Student loan Plan 1, Employee earnings threshold for Student loan Plan 2, Employee earnings threshold for Postgraduate loan, For tax purposes: 45 pence for the first 10,000 business miles in a tax year, then 25 pence for each subsequent mile, 24 pence for both tax and National Insurance purposes and for all business miles, 20 pence for both tax and National Insurance purposes and for all business miles. The Personnel Today Awards

You normally operate PAYE as part of your payroll so HMRC can collect Income Tax and National Insurance from your employees.

The average earnings an employee has to earn to receive these payments will also increase — from £116 to £118 per week. Cookies policy

“This will help HR professionals to plan their budgets for 2019/20, and to prepare amendments to their policies and other documentation on family-friendly benefits for April 2019.”. Compensation & Benefits If your employees’ earnings are above the earnings threshold, record their student loan and postgraduate loan deductions in your payroll software.