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Statutory rates

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Compensation limits
Payments                                                 From 6 April 2016 From 6 April 2017

From 6 April 2018

From 6 April 2019
Limit on guarantee payments £26 £27 £28 £29
Limit on a week's pay for calculating redundancy and unfair dismissal basic award £479 £489 £508 £525
Maximum basic award for unfair dismissal and statutory redundancy payment (30 weeks' pay subject to the limit on week's pay) £14,370 £14,670 £15,240 £15,750
Minimum basic award for dismissal on trade union, health and safety, occupational pension scheme trustee, employee representative and on working time grounds only £5,853 £5,970 £6,203 £6,408
Maximum award for unlawful inducement relating to trade union membership or activities, or collective bargaining £3,830 £3,907 £4,059 £4,193
Maximum compensatory award for unfair dismissal A year's pay subject to max cap of £78,962 A year's pay subject to max cap of £80,541 A year's pay subject to max cap of £83,682 A year's pay subject to max cap of £86,444
Minimum compensation for employees excluded/expelled from trade union £8,939 £9,118 £9,474 £9,787
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 £25,000

These rates are reviewed and updated annually each April.

More information: 

Family-friendly payments
Payments From 3 April 2016 From 2 April 2017 From 1 April 2018 From 7 April 2019
Statutory shared parental pay (ShPP)
Statutory rate or 90% of employee's weekly earnings if this is lower.
£139.58 £140.98 £145.18 £148.68
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.
£139.58 £140.98 £145.18 £148.68
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.
£139.58 £140.98 £145.18 £148.68
Statutory paternity pay (SPP)
Statutory rate or 90% of employee's weekly earnings if this is lower.
£139.58 £140.98 £145.18 £148.68
Lower earnings limit (per week) £112 £113 £116 £118

These rates are reviewed and updated annually each April.

More information: 

Statutory sick pay
Payment From 6 April 2016 From 6 April 2017 From 6 April 2018 From 6 April 2019
Statutory sick pay £88.45 £89.35 £92.05 £94.25
Lower earnings limit (per week) £112 £113 £116 £118
 
These rates are reviewed and updated annually each April.
 
More information: Sick leave and pay.
 
 
National minimum wage
Age From 1 April 2016 From 1 October 2016 From 1 April 2017 From 1 April 2018 From 1 April 2019
Workers aged 25 and over (National Living Wage) £7.20 an hour £7.20 an hour £7.50 an hour £7.83 an hour £8.21 an hour
Workers aged 21–24 £6.70 an hour £6.95 an hour £7.05 an hour £7.38 an hour £7.70 an hour
Development rates for workers aged 18–20 £5.30 an hour £5.55 an hour £5.60 an hour £5.90 an hour £6.15 an hour
Young workers rate for workers aged 16–17 £3.87 an hour £4.00 an hour £4.05 an hour £4.20 an hour £4.35 an hour
Apprentices under 19, or over 19 and in first year of the apprenticeship £3.30 an hour £3.40 an hour £3.50 an hour £3.70 an hour £3.90 an hour
 
Accommodation offset 2016 - 2017 2017 - 2018 2018 - 2019 2019 - 2020
Daily rate £6.00 £6.40 £7.00 £7.55
Weekly rate £42.00 £44.80 £49.00 £52.85
 
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
 
These rates are reviewed and updated annually each November.
 
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
Enhanced DBS check £44
Standard DBS check £26
DBS adult first check £6
Registration application £300
Countersignatory £5

More information: Vetting and barring
National insurance contribution thresholds
 
£ per week (unless stated) 2016 – 2017 2017 – 2018 2018 - 2019 2019 - 2020
Lower earnings limit, primary Class 1 £112 £113 £116 £118
Upper earnings limit, primary Class 1 £827 £866 £892 £962
Upper secondary threshold for under 21s (from April 2015) £827 £866 £892 £962
Primary threshold £155 £157 £162 £166
Secondary threshold £156 £157 £162 £166
Class 2 rate £2.80 £2.85 £2.95 £3
Small earnings exception (replaced by Small profits threshold from 6 April 2015) £5,965 pa £6,025 pa £6,205 pa £6,365 pa
Special Class 2 rate for volunteer development workers £5.60 £5.65 £5.80  
Class 3 rate £14.10 £14.25 £14.65 £15
Class 4 rate lower profits limit £8,060 pa £8,164 pa £8,424 pa £8,632 pa
Class 4 rate upper profits limit £43,000 pa £45,000 pa £46,350 pa £50,000 pa
 
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 2018 Claims presented on or after 6 April 2019
Lower band £800 to £8,600 £900 to £8,800
Middle band £8,600 to £25,700 £8,800 to £26,300
Upper band £25,700 to £42,000 £26,300 to £44,000

Only in execptional caes will compensation awards for injury to feelings exceed £44,000.