Statutory Pay

Statutory Maternity, Paternity and Adoption Pay must be shown as earnings on the payroll.

The same applies to Statutory Sick Pay, to which an employee is entitled once they are off work for more than four consecutive days. Statutory Sick Pay should be included along with the normal wages on the payslip and shown on form P11.

Further Reading

• Calculating PAYE
• Employees on the payroll
• Paying the Inland Revenue
• PAYE Forms
• Payslips
• Statutory pay
• Working Tax credits
• Student loans