1. Statutory Sick Pay (SSP)
|
|
April 2007 |
April 2008 |
|
Qualifying Pay for Statutory Sick Pay
(Average of last 8 weeks prior to sickness) |
Greater than £87.00
per week |
Greater than £90.00
per week |
|
Weekly rate |
£72.55 |
£75.40 |
|
Payment Period |
28 weeks |
28 Weeks |
2. Maternity/Paternity/Adoption Pay
|
|
April 2007 |
April 2008 |
|
Paternity |
Paid for one or two consecutive weeks at either SPP or 90% of normal weekly earnings (whichever is the lower). |
|
Statutory Paternity Pay (SPP) |
£112.75 per week |
£117.18 per week |
|
Adoption |
Paid at the Statutory Rate for 39 weeks at either SAP or 90% of normal weekly earnings (whichever is the lower) |
|
Statutory Adoption Pay (SAP) |
£112.75 per week |
£117.18 per week |
|
Maternity |
1st 6 weeks of SMP paid at 90% of normal weekly earnings.
For remaining 33 weeks SMP is paid at the lower of 90% of average weekly earnings, or |
|
Statutory Maternity Pay (SMP) |
£112.75 per week |
£117.18 per week |
|
Qualifying Pay for Statutory Maternity Pay |
Greater than £87.00
per week |
Greater than £90.00
per week |
3. National Minimum Wage
|
|
October 2006 |
October 2007 |
October 2008 |
|
Age 16 and 17 years |
£3.30 per hour |
£3.40 per hour |
£3.53 per hour |
|
Age 18 to 21 years |
£4.45 per hour |
£4.60 per hour |
£4.77 per hour |
|
Age 22 years and over |
£5.35 per hour |
£5.52 per hour |
£5.73 per hour |
|
Accredited Training rate
(first 6 months) |
£4.45 per hour |
£4.60 per hour |
No longer applicable |
4. Statutory Redundancy Pay
|
|
2nd Feb 2007 |
2nd Feb 2008 |
|
Paid at lower of weekly rate or: |
£310.00 |
£330.00 |
5. Guarantee Payment
|
|
2nd Feb 2007 |
2nd Feb 2008 |
|
Employment Rights Act 1996
Section 31(1) limit on guarantee payment in respect of any day |
£19.60 per day |
£20.40 per day |
6. National Insurance Contributions (NIC)
|
|
2007 - 08 |
2008 - 09 |
|
Lower earnings limit Primary Class 1 |
£87.00 per week |
£90.00 per week |
7. Employment Tribunal Awards
|
|
Feb 2007 |
Feb 2008 |
|
Maximum basic award for unfair dismissal (30 weeks' pay) |
£9,300 |
£9,900 |
|
Unfair dismissal (no discrimination) – Maximum award |
£60,600.00 |
£63,000.00 |
|
Unfair dismissal – discrimination |
unlimited |
unlimited |
|
Trade Union and Labour Relations (Consolidation) Act 1992
- Union rep excluded or expelled for union duties Section 174 |
£6,600.00 |
£6,900.00 |
|
Maximum award in breach of contract cases |
£25,000 |
£25,000 |
8. Tax and NIC in respect of redundancy payments
There are two tax reliefs in respect of Redundancy Payments:
-
an exemption on redundancy payments of up to £30,000, from one job. If an employee is made redundant more than once (even if this occurs in a single tax year), the exemption applies separately to each redundancy - provided that the employers are not connected with each other
- full or partial exemption from tax, if at some time during the job the employee was not living in the United Kingdom for tax purposes.
Employers should ask the local Tax Office for more information about these exemptions and confirm details before details are shared with the employee or any proposed payment is made.