Employment and Support Allowance (contribution-based taxable)

13-week assessment phase

Aged under 25: up to £59.20

Aged 25 or over:  up to £74.70

From week 14 after Work Capability Assessment if eligible

In Work Related Activity Group

up to £104.40

In Support Group

up to £114.10

Bereavement Support Payments (non-taxable) – initial and for 18 months

Higher rate:* £3,500 lump sum

£350 monthly

Standard rate: £2,500 lump sum

£100 monthly

*If entitled to or claiming Child Benefit or pregnant at partner’s death

Statutory Pay Rates
Based on minimum average earnings of at least £120 pw:

Statutory Sick Pay

£96.35 standard rate

Statutory Maternity Pay/Statutory Adoption Pay

First 6 weeks:  
90% of average weekly pay                            
Next 33 weeks:  
90% average weekly pay up to £151.97

Statutory Paternity Pay

90% of average weekly pay up to £151.97

Shared Parental Pay

Up to 37 weeks:
90% of average weekly pay up to £151.97

Child Benefit (see 'Income Tax - High Income Child Benefit Charge')

Child benefit, first or only child

£21.15

Child benefit, each subsequent child

£14.00

National Living/National Minimum Wage (hourly) 1/4/22 – 31/3/23

Aged 23 and over - National Living Wage

£9.50

Age 21–22 - National Minimum Wage

£9.18

Aged 18–20 - National Minimum Wage

£6.83

Aged under 18 - National Minimum Wage

£4.81

Apprentice - National Minimum Wage

£4.81