Employment and Support Allowance (contribution-based taxable)

13-week assessment phase

Aged under 25:                                         up to £59.20

Aged 25 or over:                up to £74.70

From week 14 after Work Capability Assessment if eligible

In Work Related Activity Group

up to £104.40

In Support Group

up to £114.10

Bereavement Support Payments (non-taxable) – initial and for 18 months

Higher rate:* £3,500 lump sum

£350 monthly

Standard rate: £2,500 lump sum

£100 monthly

*If entitled to or claiming Child Benefit or pregnant at partner’s death

Statutory Pay Rates
Based on minimum average earnings of at least £120 pw:

Statutory Sick Pay

                                     £96.35 standard rate

Statutory Maternity Pay/Statutory Adoption Pay

First 6 weeks:  90% average weekly pay                            

Next 33 weeks:  90% average weekly pay up to £151.97

Statutory Paternity Pay

90% of average weekly pay up to £151.97

Shared Parental Pay

Up to 37 weeks: 90% of average weekly pay up to £151.97

Child Benefit (see ‘Income Tax High Income Child Benefit Charge’)

Child benefit, first or only child

£21.15

Child benefit, each subsequent child

£14.00

National Living/National Minimum Wage (hourly) 1/4/21 – 31/3/22

Aged 23 and over – National Living Wage

£8.91

Age 21–22- National Minimum Wage

£8.36

Aged 18–20 – National Minimum Wage

£6.56

Aged under 18 – National Minimum Wage

£4.62

Apprentice – National Minimum Wage

£4.30