Pay: employer obligations

Statutory payments


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 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 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.

Statutory payments: further information

Find out more about qualifying for:

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