Social Security and Other Rates

Weekly rates and taxable unless stated otherwise. Benefits marked † below are affected by the phasing in of Universal Credit.
Attendance Allowance (non-taxable benefit)
Higher rate £87.65 Lower rate £58.70
Carer’s Allowance £66.15
Employment and Support Allowance
13-week assessment phase
Aged under 25: up to £57.90 Aged 25 or over: up to £73.10
From week 14 after Work Capability Assessment if eligible
In Work Related Activity Group up to £102.15
In Support Group up to £111.65
Statutory Pay Rates Average weekly pay £118 or over
Statutory Sick Pay (SSP) standard rate £94.25
Statutory Maternity Pay (SMP)/Statutory Adoption Pay (SAP)
First 6 weeks – 90% of average weekly pay
Next 33 weeks – 90% of average weekly pay up to £148.68
Statutory Paternity Pay (SPP) 90% of average weekly pay up to £148.68
Shared Parental Pay (ShPP) – up to 37 weeks 90% of average weekly pay up to £148.68
Child Benefit (see ‘High Income Child Benefit Charge’)
Child benefit, first or only child £20.70
Child benefit, each subsequent child £13.70
Jobseeker’s Allowance
Aged under 25 – £57.90 Aged 25 or over – £73.10
National Minimum and National Living Wage (per hour) 1/4/19 – 31/3/20
Aged 25 and over – National Living Wage £8.21
Age 21 – 24 – National Minimum Wage £7.70
Aged 18-20 – National Minimum Wage £6.15
Aged under 18 National Minimum Wage £4.35
Apprentice – National Minimum Wage £3.90
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ICAEW The Chartered Institute of Taxation ACCA IPG IR