Family Friendly Information
Funding from 6th April 2011
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Employers who do not qualify for small employer's relief can recover 92 per cent of the SMP, SAP and SPP paid to their employees.
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Employers who do qualify for small employers relief can recover 100 per cent of the SMP, SAP and SPP paid to their employees, plus 3 per cent for payments made on or after 6th April 2011.
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For the 2011-12 tax year, the small employers relief threshold is £45,000 for payments made on or after 6th April 2011.
Family Friendly Facts & Figures from 6th April 2011
| QUALIFYING PERIOD | RATE | NOTES | |
| Statutory maternity pay (SMP) | 26 weeks by the end of the 15th week before expected week of childbirth; and average earnings at or above £102 per week | 90% of average earnings for 6 weeks followed by 33 weeks at £128.73 or 90% of average weekly earnings if lower |
All employees have right to 26 ordinary maternity leave followed immediately by 26 weeks' additional maternity leave SMP is paid for 39 weeks |
| Statutory adoption pay (SAP) | 26 weeks by the end of the week notified of match for adoption; and average earnings at or above £102 per week | 39 weeks at £128.73 or 90% of average weekly earnings if lower | Employees with 26 weeks' continuous service by week notified of match for adoption entitled to 26 weeks' ordinary adoption leave followed immediately by 26 weeks' additional adoption leave |
| Ordinary Statutory paternity pay (OSPP) | 26 weeks by the end of the 15th week before the expected week of birth, or by the end of the week notified of match for adoption; and average earnings at or above £102 per week | One or two consecutive weeks at £128.73 or 90% of average weekly earnings if lower | Leave to be completed within 56 days of birth or adoptive placement |
| Additional Statutory Paternity Pay
(ASPP) |
The employee's average weekly earnings (for the eight weeks ending with the 15th week before the week in which the baby is due to be born or placed) must be at or above £102.00 per week. To be eligible to receive ASPP, the mother or adopter must have returned to work and must have stopped claiming any relevant pay, with at least two weeks of unexpired Statutory Maternity Pay period remaining. |
All additional paternity leave taken after the end of the Statutory Maternity Pay, Maternity Allowance or Statutory Adoption Pay period is unpaid. | The right to additional paternity leave will apply to parents of babies and adoptive parents due on or after 3 April 2011. Eligible employees will have the right to take up to six months leave to care for the child, if the child's mother returns to work without exercising her full entitlement to maternity leave. Additional paternity leave can only be taken once the mother has returned to work and if the child is over 20 weeks old and under one. |
| Parental leave | One year | 13 weeks' unpaid leave (18 weeks if the child is disabled) in respect of children under the age of 5 (18 if disabled), and adopted children in the first 5 years after adoption or until their 18th birthday, whichever occurs sooner |
Male or female employees with parental responsibility for a child qualify Leave to be taken in one-week blocks (can be taken on day at a time or in multiples of one day if child is disabled) Leave limited to four weeks per annum Right available to each parent in respect of each child |