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Statutory rates

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Compensation limits
Payments                                                 From 6 April 2020 From 6 April 2021 From 6 April 2022
Limit on guarantee payments £30 £30 £31
Limit on a week's pay for calculating redundancy and unfair dismissal basic award £538 £544 £571
Maximum basic award for unfair dismissal and statutory redundancy payment (30 weeks' pay subject to the limit on week's pay) £16,140 £16,320 £17,130
Minimum basic award for dismissal on trade union, health and safety, occupational pension scheme trustee, employee representative and on working time grounds only £6,562 £6,634 £6,959
Maximum award for unlawful inducement relating to trade union membership or activities, or collective bargaining £4,294 £4,341 £4,554
Maximum compensatory award for unfair dismissal A year's pay subject to max cap of £88,519 A year's pay subject to max cap of £89,493 A year's pay subject to max cap of £93,878
Minimum compensation for employees excluded/expelled from trade union £10,022 £10,132 £10,628
Contract claims (if a claim for breach of contract (eg wrongful dismissal) is brought in an employment tribunal, compensation is capped at £25,000. If the claim is for more than £25,000, it can be made in the county court or high court £25,000 £25,000 £25,000

These rates are reviewed and updated annually each April.

Please note these apply only in England, Scotland and Wales.

The limit on a week's pay is a significant increase, as normally this is just a few pounds per year.  

More information: 

Family-friendly payments
Payments From 1 April 2018 From 7 April 2019 From 5 April 2020 From 4 April 2021 From 3 April 2022
Statutory shared parental pay (ShPP)
Statutory rate or 90% of employee's weekly earnings if this is lower.
£145.18 £148.68 £151.20 £151.97 £156.66
Statutory maternity pay (SMP)
First six weeks – 90% of employee's average weekly earnings. Remaining weeks at the statutory rate or 90% of employee's weekly earnings if this is lower.
£145.18 £148.68 £151.20 £151.97 £156.66
Statutory adoption pay (SAP)
First six weeks – 90% of employee's average weekly earnings. Remaining weeks at the statutory rate or 90% of employee's weekly earnings if this is lower.
£145.18 £148.68 £151.20 £151.97 £156.66
Statutory paternity pay (SPP)
Statutory rate or 90% of employee's weekly earnings if this is lower.
£145.18 £148.68 £151.20 £151.97 £156.66
Statutory parental bereavement pay (SPBP)                               Statutory rate or 90% of employee's weekly earnings if this is lower. N/A N/A £151.20 £151.97 £156.66

These rates are reviewed and updated annually each April. In order to qualify for these payments, workers must earn over the lower earnings limit

More information: 

Statutory sick pay
Payment From 6 April 2020 From 6 April 2021 From 6 April 2022
Statutory sick pay £95.85 £96.35 £99.35
Lower earnings limit (per week) £120 £120 £123
 
These rates are reviewed and updated annually each April.
 
More information: Sick leave and pay.
 
 
National minimum wage
Age From 1 April 2019 From 1 April 2020 From 1 April 2021 From 1 April 2022
Workers aged 25 and over (National Living Wage)* £8.21 an hour £8.72 an hour - -
Workers aged 23 and over (National Living Wage)* - - £8.91 an hour £9.50 an hour
Workers aged 21–24* £7.70 an hour £8.20 an hour - -
Workers aged 21-22* - - £8.36 an hour £9.18 an hour
Development rates for workers aged 18–20 £6.15 an hour £6.45 an hour £6.56 an hour £6.83 an hour
Young workers rate for workers aged 16–17 £4.35 an hour £4.55 an hour £4.62 an hour £4.81 an hour
Apprentices under 19, or over 19 and in first year of the apprenticeship £3.90 an hour £4.15 an hour £4.30 an hour £4.81 an hour
 
Accommodation offset 2017 - 2018 2018 - 2019 2019 - 2020 2020 - 2021 2021 - 2022 2022- 2023
Daily rate £6.40 £7.00 £7.55 £8.20 £8.36 £8.70
Weekly rate £44.80 £49.00 £52.85 £57.40 £58.52 £60.90
 
These rates are reviewed and updated annually each April.
 
 
More information: National minimum wage.
Voluntary living wage
  London Living Wage UK Living Wage
2014/15 £9.15 an hour £7.85 an hour
2015/16 £9.40 an hour £8.25 an hour
2016/17 £9.75 an hour £8.45 an hour
2017/18 £10.20 an hour £8.75 an hour
2018/19 £10.55 an hour £9.00 an hour
2019/20 £10.75 an hour £9.30 an hour
2020/21 £10.85 an hour £9.50 an hour 
2021/22 £11.05 an hour £9.90 an hour
 
These rates are reviewed and updated annually each November. Employers signed up to the scheme have 6 months to implement the increase. 
 
More information: Voluntary living wage.

 

Minimum auto-enrolment contributions

Timing    

Minimum total percentage to be paid into pension

Minimum employer contribution Minimum employee contribution

6 April 2018 – 5 April 2019

5 per cent

2 per cent 3 per cent

6 April 2019 onwards

8 per cent

3 per cent 5 per cent
Disclosure and barring fees
 
Check Fee
Basic DBS check £23
Enhanced DBS check £40
Standard DBS check £23
DBS adult first check £6
Registration application £300
Countersignatory £5
Update service (annual) £13

More information: Vetting and barring
National insurance contribution thresholds
 
£ per week (unless stated) 2018 - 2019 2019 - 2020 2020 - 2021 2021 - 2022 2022 - 2023
Lower earnings limit, primary Class 1 £116 £118 £120 £120 £123
Upper earnings limit, primary Class 1 £892 £962 £962 £967 £967
Upper secondary threshold for under 21s (from April 2015) £892 £962 £962 £967 £967
Primary threshold £162 £166 £183 £184 £190
Secondary threshold £162 £166 £169 £170 £175
Class 2 rate £2.95 £3 £3.05 £3.05 £3.15
Small earnings exception (replaced by Small profits threshold from 6 April 2015) £6,205 pa £6,365 pa £6,475 pa £6,515 pa £6,725
Special Class 2 rate for volunteer development workers £5.80 £5.90 £6.00 £6.00 £6.15
Class 3 rate £14.65 £15 £15.30 £15.40 £15.85
Class 4 rate lower profits limit £8,424 pa £8,632 pa £9,500 pa £9,568 £9,880
Class 4 rate upper profits limit £46,350 pa £50,000 pa £50,000 pa £50,270 £50,270
 
These rates are reviewed and updated annually each April.
 
NB Employer NICs were abolished for apprentices under 25 earning below £827 from 6 April 2016.
Injury to feelings compensation awards
Vento bands Claims presented on or after 6 April 2020 Claims presented on or after 6 April 2021 Claims presented on or after 6 April 2022
Lower band £900 to £9,000 £900 to £9,100 £990 to £9,900
Middle band £9,000 to £27,000 £9,100 to £27,400 £9,900 to £29,600
Upper band £27,000 to £45,000 £27,400 to £45,600 £29,600 to £49,300

Only in exceptional cases will compensation awards for injury to feelings exceed the upper band.