Pay: employer obligations

An individual may be entitled to a statutory payment if they:

• become a parent, including through adoption
• are off work due to illness
• are laid-off
• to deal with issues related to domestic abuse

To qualify for statutory payments, the individual must be an employed earner, ie someone working for an employer who is liable to pay secondary Class 1 National Insurance contributions on their wages or salary.

Statutory pay for parents

To be eligible for statutory maternity, statutory paternity, statutory adoption, statutory parental bereavement, or shared parental leave and pay, the individual must:

• meet certain qualifying criteria relating to minimum earnings, continuous employment, and - in paternity and adoption cases - their relationship with the child and the biological mother/other adoptive parent
• comply with certain notification rules

Statutory sick pay

Under certain conditions, you may have to pay statutory sick pay to an employee.

This is the minimum level of payment you must make to someone who is off work through illness. Their contract with you may also entitle them to more than this.

New pending legislation - Statutory Safe Leave

The passing into law of the Domestic Abuse (Safe Leave) Act (Northern Ireland 2022 will mean that employers in Northern Ireland will have the duty to offer at least 10 days of paid leave for victims of domestic abuse each leave year for the purposes of dealing with issues related to domestic abuse.

Although the commencement date of the legislation is yet to be confirmed, employers can take steps within their businesses to prepare for it by creating an environment where employees feel safe to disclose that they are experiencing domestic abuse. See workplace policy on domestic and sexual abuse.

Statutory payments: further information

Find out more about qualifying for:

• Maternity leave and pay
• Adoption leave and pay
• Paternity leave and pay
• Statutory sick pay and leave
• Shared parental leave and pay
• Parental Bereavement Leave and Pay

You can also call the HMRC Employer Helpline on Tel 0300 200 3200.