According to proposals set out in a government policy paper, the revised rates for statutory maternity pay (SMP), statutory adoption pay (SAP), statutory paternity pay (SPP), statutory shared parental pay (ShPP) and statutory sick pay (SSP) for tax year 2020/21 are to be as follows:

• the standard weekly rates of SMP, SAP, SPP and ShPP will increase from £148.68 to £151.20 (or 90% of the employee’s weekly earnings if that amount is lower than the statutory rate) – it is assumed this will be for payment weeks commencing on or after Sunday, 5 April 2020
• the prescribed weekly rate of maternity allowance (MA) will increase from £148.68 to £151.20 (or 90% of the individual’s weekly earnings if that amount is lower than the statutory rate)
• the weekly rate of SSP will increase from £94.25 to £95.85 from 6 April 2020.

The amount of the earnings threshold (currently £118.00 per week) for tax year 2020/21, below which employees are not entitled to SMP, SAP, SPP, ShPP and SSP, is yet to be confirmed.