• Income tax: 2008-09

Basic rate: 22%	£0 - £36,000
Higher rate: 40%	Over £36,000

• National Insurance Contributions: 2008-09

Lower earnings limit, primary Class 1	£90 per week
Upper earnings limit, primary Class 1	£770 per week
Primary/secondary threshold	£105 per week
Employees’ primary Class 1 rate	11% of £105.01 to £770 per week. 1% above £770 per week
Employers’ secondary Class 1 rate	12.8% on earnings above £105 per week

• Statutory Sick Pay (SSP)

Standard rate: £75.40 per week. Payable to those who qualify and earn over the lower earnings limit of £90 per week.

• Statutory Maternity Pay (SMP)

If a woman has worked for her employer for at least 26 weeks prior to the 15th week before her baby is due, and has in the 8 weeks prior to the 15th week average earnings of at least the lower earnings limit (£90 per week), she will be entitled to:

• 6 weeks’ pay at 90% of average earnings, and
• 33 weeks’ at the SMP rate of £117.18 per week (or 90% of normal weekly earnings if this is lower)

• Statutory Paternity Pay (SPP)

£117.18 per week (or 90% of normal weekly earnings if this is lower). Paid for a maximum of 2 weeks.

• Statutory Adoption Pay (SAP)

£117.18 per week (or 90% of normal weekly earnings if this is lower). Paid for a maximum of 26 weeks.

• National Minimum Wage

Type of payment	From 1 Oct. 2008
Workers aged 22+	£5.73
Workers aged 18-21 and those aged 22+ doing accredited training in the first six months of employment	£4.77
Workers aged 16 and 17	£3.53