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HMRC Weekly Update (RTI and Statutory Payment Rates 2013-14)

HMRC provide an update on Real Time Information (expatriate employees) and on Statutory Payment Rates 2013-2014.

Real Time Information - expatriate employees

Employers: operating PAYE in real time for expatriate employees

HMRC has updated the frequently asked questions from employers and payroll professionals who have expatriate employees working either in the UK or overseas.

Statutory Payment Rates 2013 -14

2012/13
£

2013/14
£

Statutory Adoption Pay
Earnings threshold
Standard rate


107.00
135.45


109.00
136.78

Statutory Maternity Pay
Earnings threshold
Standard rate


107.00
135.45

109.00
136.78

Statutory Paternity Pay
Earnings threshold
Ordinary Statutory Paternity Pay (Standard rate)
Additional Statutory Paternity Pay (Standard rate)


107.00
135.45

135.45


109.00
136.78

136.78

Statutory Sick Pay
Earnings threshold
Standard rate

107.00
85.85

109.00
86.70

Women who qualify for Statutory Maternity Pay receive 90% of their average weekly earnings for the first six weeks with no upper limit.

The compensation rate for 2013/14 is 3%.

The percentage threshold for 2013/14 is 13%.

The rates for SAP, SMP, OSPP and ASPP take effect from the first Sunday in April. The rates for SSP take effect from the start of the tax year.

Technical Team
21 December 2012

 

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