By being on a PAYE scheme and having National Insurance contributions deducted from their salary, an employee has certain statutory rights, which an employer has a legal responsibility to adhere to. These include rights to statutory sick pay (SSP) and maternity pay (SMP), as well as contributions towards an employee's state pension and unemployment benefits. In addition an employee is also entitled to annual paid leave and redundancy pay.

Please refer to the Current Rates and Thresholds page for up-to-date statutory rates for SSP, SMP and statutory paternity pay (SPP). On the Rates and Thresholds page, we also advise on Tax and National Insurance thresholds for the current tax year and include HMRC's payment dates (for payment of employer liabilities).

For a more in-depth guide to each of the statutory entitlements, including eligibility, please refer to the Employee Rights page or select from the drop down menu in the main navigation bar.

Please contact us if you require any further information.