Some Useful Rates

Weekly Benefit
Basic Retirement Pension
Single person£113.10£110.15
Child Benefit
First eligible child£20.50£20.30
Each subsequent child£13.55£13.40
Statutory Sick Pay (SSP)
Average weekly earnings £111 or over (2013/14 £109)£87.55£86.70
Statutory Maternity Pay (SMP)
90% of average weekly payFirst 6 weeksFirst 6 weeks
Lower of £138.18 (2013/14 £136.78) or 90% average weekly earnings
Minimum rate£99.90£98.10
Statutory Adoption Pay (SAP)39 weeks39 weeks
Statutory Paternity Pay (SPP)*2 weeks2 weeks
Both SAP and SPP
Lower of £138.18 (2013/14 £136.78) or 90% average weekly earnings
Minimum rate£99.90£98.10
*Additional statutory paternity pay (ASPP) may be available in certain circumstances.
Jobseeker’s Allowance
Single person (25 or over)£72.40£71.70
Couple (both 18 or over)£113.70£112.55
National Minimum Wage**From 1 October 2014From 1 October 2013
21 and over£6.50 p.h.£6
18 – 20£5.13 p.h.£5.03 p.h.
16 and 17£3.79 p.h.£3.72 p.h.
Apprentices**£2.73 p.h.£2.68 p.h.
*Rate applies to apprentices under 19, or those 19 and over in the first year of apprenticeship.
Universal Credit (monthly rates)
Single person (25 or over)£314.67£311.55
Couple (where one or both 25 or over)£493.95£489.06

© This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.