Statutory rates 2022
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 |
National minimum wage
| Age | From 1 April 2020 | From 1 April 2021 | From 1 April 2022 |
| Workers aged 25 and over (National Living Wage)* | £8.72 an hour | – | – |
| Workers aged 23 and over (National Living Wage)* | – | £8.91 an hour | £9.50 an hour |
| Workers aged 21–24* | £8.20 an hour | – | – |
| Workers aged 21-22* | – | £8.36 an hour | £9.18 an hour |
| Development rates for workers aged 18–20 | £6.45 an hour | £6.56 an hour | £6.83 an hour |
| Young workers rate for workers aged 16–17 | £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 | £4.15 an hour | £4.30 an hour | £4.81 |
Voluntary living wage
| London Living Wage | UK Living Wage | |
| 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.
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 |
National insurance contribution thresholds
| £ per week (unless stated) | 2021 – 2022 | 2022 – 2023 |
| Lower earnings limit, primary Class 1 | £120 | £123 |
| Upper earnings limit, primary Class 1 | £967 | £967 |
| Upper secondary threshold for under 21s (from April 2015) | £967 | £967 |
| Primary threshold | £184 | £190 |
| Secondary threshold | £170 | £175 |
| Class 2 rate | £3.05 | £3.15 |
| Small earnings exception (replaced by Small profits threshold from 6 April 2015) | £6,515 pa | £6,725 |
| Special Class 2 rate for volunteer development workers | £6.00 | £6.15 |
| Class 3 rate | £15.40 | £15.85 |
| Class 4 rate lower profits limit | £9,568 | £9,880 |
| Class 4 rate upper profits limit | £50,270 | £50,270 |
These rates are reviewed and updated annually each April.
Family-friendly payments
| Payments | 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. | £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. | £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. | £151.20 | £151.97 | £156.66 |
| Statutory paternity pay (SPP) Statutory rate or 90% of employee’s weekly earnings if this is lower. | £151.20 | £151.97 | £156.66 |
| Statutory parental bereavement pay (SPBP) Statutory rate or 90% of employee’s weekly earnings if this is lower. | £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
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 |
Forthcoming Legislation
| 24th March 2022 | The COVID-19 provisions within the Statutory Sick Pay and Employment and Support Allowance regulations will be removed. This includes SSP payments for those isolating (unless too unwell to work), and the payment of SSP from day 1. All claims under the SSP rebate scheme for covid-related sickness must be submitted, and all amendments to claims made before this date |
| 6th April 2022 | The ability to manually check the status of those with a biometric residence card or permit, or frontier work permit, will be removed. From that date, only online checks will be possible. In order to complete these checks, the employer will need the individual’s date of birth and right to work share code. |
| 6 April 2022 | The following rates will increase: SSP as above Compensation limits, statutory guarantee pay and weekly redundancy payments National insurance contributions will increase by 1.25% |
| 6 April 2022 | HMRC has asked that payslips include a message to say “1.25% uplift in NICs funds; NHS, health & social care.” This is in place until 5 April 2023. Itemised pay statement Letter to all employees regarding the increase |
| 6 April 2022 | The lower earnings limit will increase for the first time in two years, to £123 |
| 15 May 2022 | Final date for implementation of voluntary living wage increase |
| 1 October 2022 | A permanent system of digital right to work checks will replace temporary covid measures. |
