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  • Sally Brandon

Statutory Payments Rates 2022/23

The statutory payments (National Insurance rates and thresholds and Statutory Payment rates) have been confirmed and published by HMRC for the 22/23 tex year.


The Lower Earnings Limit (LEL) will rise to £123 per week.


The first six weeks of Statutory Maternity Pay (SMP) and Statutory Adoption ay (SAP) will remain as 90% of the employee’s average weekly earnings.


From week seven - thirty nine , the statutory weekly rate will be 90% of the employee’s average weekly earnings or £156.66, whichever is lower.


For Statutory Paternity Pay (SPP), Statutory Shared Parental Pay (ShPP) and Statutory Parental Bereavement Pay (SPBP) the payment will be 90% of the employee’s average weekly earnings or £156.66, whichever is lower.



National Minimum Wage Bands

2022/23 Rates

Aged 23 and over (National Living Wage)

£9.50

Age 21-22

£9.18

Age 18-20

£6.83

Apprentice

£4.81

Under 18

£4.81


Statutory Adoption Pay

2022-23 Rates

Earnings threshold

£123

Standard rate

£156.66

Statutory Maternity Pay

2022-23 Rates

Earnings threshold

£123

Standard rate

£156.66


Statutory Paternity Pay

2022/23 Rates

Earnings threshold

£123

Standard rate

£156.66


Statutory Shared Parental Leave

2022/23 Rates

Earnings threshold

£123

Standard rate

£156.66


Statutory Sick Pay

2022/23 Rates

Earnings threshold

£123

Standard rate

£99.35


National Insurance Contributions 2022/23 (NIC):


Certain NIC rates will increase by 1.25 % from April 2022 due to the health and social care levy announced by the government.


Most employees currently pay 12% of their income between £9,568 and £50,270 each year in national insurance, and 2% of income above £50,270.


From 6 April 2022, employees will pay 13.25% instead of 12% and 3.25% instead of 2%. This equates to a rise of 10.4% in the national insurance that most employees pay.


The 1.25% levy will be paid by all working adults, including workers over the state pension age.


The levy will apply to class 1 NICs paid by employees and class 4 NICs paid by self-employed workers and will be administered by HM Revenue & Customs and collected via the current channels for NICs: pay-as-you-earn and income tax self-assessment.




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