Neil Westwood & Co.
Chartered Accountants
Some Useful Rates
Weekly Benefit
2009/10
2008/09
Basic Retirement Pension
Single person
£95.25
£90.70
Couple
£152.30
£145.05
Child Benefit
First eligible child
£20.00
£18.80
Each subsequent child
£13.20
£12.55
Statutory Sick Pay (SSP)
Average weekly earnings £95 or over (2008/09 £90)
£79.15
£75.40
Statutory Maternity Pay (SMP)
90% of average weekly pay
First 6 weeks
First 6 weeks
Maximum £123.06 (2008/09 £117.18). Minimum 90% average weekly pay
Next 33 weeks
Next 33 weeks
Mimimum rate
£85.50
£81
Adoption Pay (SAP)
39 weeks
39 weeks
Paternity Pay (SPP)
2 weeks
2 weeks
Both SAP and SPP
90% of average weekly pay
Max £123.06
Min £85.50
Max £117.18
Min £81
Example rates:
Jobseekers Allowance
Single person
£64.30
£60.50
Couple
£100.95
£94.95
National Minimum Wage
From 1 October 2009
From 1 October 2008
Over 21
TBA
£5.73 p.h.
18 - 21
TBA
£4.77 p.h.
16 and 17
TBA
£3.53 p.h.
Neil Westwood & Co.
101 Dixons Green Road, Dudley
West Midlands, DY2 7DJ