Type of payment or recovery

Figures to use 2012-13

Statutory Maternity Pay (SMP) - weekly rate for first six weeks

90% of the employee's average weekly earnings

Statutory Maternity Pay (SMP) - weekly rate for remaining weeks

£135.45 or 90% of the employee's average weekly earnings, whichever is lower

Ordinary Statutory Paternity Pay (OSPP) and Additional Statutory Paternity Pay (ASPP) - weekly rate

£135.45 or 90% of the employee's average weekly earnings, whichever is lower

Statutory Adoption Pay (SAP) - weekly rate

£135.45 or 90% of the employee's average weekly earnings, whichever is lower

SMP/OSPP/ASPP/SAP - proportion of your payments you can recover from HMRC

92% if your total Class 1 NICs (both employee and employer contributions) are above £45,000 for the previous tax year

103% if your total Class 1 NICs for the previous tax year are £45,000 or lower