Statutory Sick Pay (SSP) 2011/2012
Minimum weekly earnings to qualify £102.00
Weekly rate of SSP £81.60
Statutory Maternity Pay (SMP)
Minimum weekly earnings £102.00
Higher weekly rate for first 6 weeks (90 % of average weekly earnings)
Lower weekly rate for 33 weeks is the lesser of £128.73 or 90% of average weekly earnings

SMP is now paid for up to 39 weeks within this period an employee may have 10 keep in touch days (KIT) which will not effect the payment of SMP

Ordinary Statutory Paternity Pay (OSPP)
Minimum weekly earnings £102.00
Weekly rate for up to 2 weeks is the lesser of £128.73 or 90% of average weekly earnings
Statutory Adoption Pay (SAP)
Minimum weekly earnings £102.00
Weekly rate for up to 39 weeks is the lesser of £128.73 or 90% of average weekly earnings

All employers are entitled to recover 92% of the SMP/OSPP/SAP they pay.

If you qualify for Small Employers Relief (annual liability for National Insurance less than £45,000) you are entitled to recover 100% of the SMP/SPP/SAP you pay plus 4.5% for payments made after 6th April 2009.