You can change your cookie settings at any time. RSS feeds Employment Law 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. The lower earnings limit is increasing from £116 to £118 in April 2019. “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.”. Contents April to June; ... 7 April 2019 to 13 April 2019: 20 October 2018: 14 April 2019 to 20 April 2019: HR Director Your payroll software will calculate how much tax and National Insurance to deduct from your employees’ pay. Change Management Pay employers’ PAYE tax and National Insurance. Information about the Welsh PAYE tax rates and thresholds has been updated. Features list 2020 We use this information to make the website work as well as possible and improve government services. Hybrid cars are treated as either petrol or diesel cars for this purpose. You can change your cookie settings at any time. You normally operate PAYE as part of your payroll so HMRC can collect Income Tax and National Insurance from your employees. HR Shared Services Health & Safety Statutory Paternity Pay (adoption) pay tables 2019 Updated 17 June 2020. It will automatically calculate and deduct repayments from their pay. To help us improve GOV.UK, we’d like to know more about your visit today. The statutory weekly rate of Paternity Pay is £151.20, or 90% of your average weekly earnings (whichever is lower). The company cars Advisory Fuel Rates (AFRs) from 1 March 2019 have been added. The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. HR (General) © 2011 - 2020 DVV Media International Limited. “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.” The rate of statutory sick pay is also increasing from £92.05 to £94.25 on 6 April 2019. You must pay Class 1A National Insurance on work benefits you give to your employees, example a company mobile phone. To work out the approved amount, multiply your employee’s business travel miles for the year by the rate per mile for their vehicle. Privacy policy Statutory Paternity Pay table of dates for employee entitlement (birth) for the 2019 to 2020 tax year have been added. People Analytics Cookies policy Information about the PAYE tax rates and thresholds for Scotland has been updated. Don’t include personal or financial information like your National Insurance number or credit card details. Electricity is not a fuel for car fuel benefit purposes. Deduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE. Compensation & Benefits Contact us If your employees’ earnings are above the earnings threshold, record their student loan and postgraduate loan deductions in your payroll software. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk. We use cookies to collect information about how you use GOV.UK. Work out an employee’s statutory maternity pay, Employment law manual: statutory paternity pay. Occupational Health We’ll send you a link to a feedback form. 8 March 2018. You pay secondary contributions (employer’s National Insurance) to HMRC as part of your PAYE bill. The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance. OH&W subscriptions The rates normally increase each April in line with the consumer price index (CPI). You’ve accepted all cookies. When an employee takes time off work because their partner is having a baby then they may be eligible to claim Paternity Pay (SPP – which stands for ‘Statutory Paternity Pay’). You’ve accepted all cookies. Rates, allowances and … The rules which determine whether or not an employee is entitled to SPP are built into Payroll Manager. Employee Benefits Awards 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. Email Newsletters Use AFRs to work out mileage costs if you provide company cars to your employees. To be entitled to these statutory payments, the employee’s average earnings must be equal to or more than the lower earnings limit. The average earnings an employee has to earn to receive these payments will also increase — from £116 to £118 per week. Personnel Today has launched a new email newsletter for 2020, focusing on all aspects of diversity and inclusion. The rates for 2019/20 for statutory maternity, paternity, adoption and shared parental pay will increase from £145.18 to £148.68 per week. Unless otherwise stated, these figures apply from 6 April 2019 to 5 April 2020. It will take only 2 minutes to fill in. The same weekly SSP rate applies to all employees. The current weekly rate of statutory maternity pay is £145.18, or 90% of the employee’s average weekly earnings if this figure is less than the statutory rate. Don’t worry we won’t send you spam or share your email address with anyone. Workforce Planning, • About Personnel Today The rate of statutory sick pay is also increasing from £92.05 to £94.25 on 6 April 2019. This means that, from 7 April 2019, statutory adoption pay is payable at 90% of the employee’s average weekly earnings for the first six weeks, with the remainder of the adoption pay period at the rate of £148.68, or 90% of average weekly earnings if this is less than £148.68. Performance & Engagement Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees. Section about Advisory Fuel Rates (AFRs) for company cars has been updated. For the tax year 2019/20, SPP is paid for one or two consecutive whole weeks at the lower of £148.68 per week or 90% of the employee's average weekly earnings. HR Business Partner Employee Relations This publication is available at https://www.gov.uk/government/publications/statutory-paternity-pay-table-of-dates-for-employee-entitlement-adoption/statutory-paternity-pay-adoption-pay-tables-2019. Diversity & Inclusion The Government has published the statutory rates for maternity pay, paternity pay, shared parental pay, adoption pay and sick pay from April 2019. We’ll send you a link to a feedback form. This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years. Training HR Consultant 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 Which employees are entitled to statutory shared parental pay? Recruitment & Resourcing The rate of statutory adoption pay will increase from £145.18 to £148.68. Don’t worry we won’t send you spam or share your email address with anyone. We use cookies to collect information about how you use GOV.UK. To help us improve GOV.UK, we’d like to know more about your visit today. Employee Benefits Connect The increase normally occurs on the first Sunday in April, which in 2019 is 7 April. “This year, Brexit and the earlier Budget made the timing of their publication more uncertain, so it is good for employers that they have still been published well in advance of April 2019. Pay employers’ Class 1A National Insurance. Wellbeing You report and pay Class 1A at the end of each tax year. All content is available under the Open Government Licence v3.0, except where otherwise stated, National restrictions in England from 5 November, Statutory Paternity Pay: table of dates for employee entitlement (adoption), nationalarchives.gov.uk/doc/open-government-licence/version/3, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases. HR Systems The company cars Advisory Fuel Rates (AFRs) from 1 June 2019 have been added. For monthly paid employees the pay is multiplied by 12 and divided … You pay Class 1B National Insurance if you have a PSA. 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. Advisory Fuel Rates for previous periods. The advisory fuel rates for company cars (AFRs) have been updated. Payroll Don’t include personal or financial information like your National Insurance number or credit card details. Employee Benefits Live, • Occupational Health & Wellbeing Organisational Development Advertising specifications This allows you to make one annual payment to cover all the tax and National Insurance due on small or irregular taxable expenses or benefits for your employees. Use the SSP calculator to work out your employee’s sick pay, or use these rates. The emergency tax codes from 6 April 2019 are: You can only make National Insurance deductions on earnings above the Lower Earnings Limit (LEL). Talent Management Learning & Development Stephen Simpson, principal employment law editor at XpertHR, says: “These are the key minimum statutory rates many employers will have been waiting for. Terms and conditions, • Employee Benefits You can pay your employees an approved amount of MAPs each year without having to report them to HMRC. The rate of statutory maternity pay is rising to £148.68 from April 2019. We use this information to make the website work as well as possible and improve government services.