Tax Tables
Selected Rates
| Basic Retirement Pension | - Single Person | £87.30 |
| - Married Couple | £139.60 | |
| Child Benefit | - First eligible child | £18.10 |
| - Every subsequent child | £12.10 |
| Statutory Pay rates | average weekly pay £87 or over: | |
| Sick (SSP) | Standard Rate | £72.55 |
| Maternity (SMP) | ||
| 90% of average weekly pay | First 6 weeks | |
| max £112.75 Min 90% average weekly pay | Next 20 weeks | |
| Minimum rate | £78.30 | |
| Adoption (SAP) | 26 weeks | |
| Paternity (SPP) | one week or a fortnight | |
| SAP / SPP - 90% of average weekly pay | Max. £112.75. Min. £78.30 | |
| Example rates: | ||
| Jobseekers Allowance | - Single person | £59.15 |
| - Married couple | £92.80 |
| National Minimum Wage | |||
| Age | Over 21 | 18 - 21 | 16 and 17 |
| From 1 October 2006 | £5.35 p.h | £4.45 p.h | £3.30 p.h |
| From 1 October 2007 | £5.52 p.h | £4.60 p.h | £3.40 p.h |
