Some Useful Rates - AA Tax Consultants, Sheffield

		Weekly Benefit
		2016/17	2015/16
Basic Retirement Pension
Single person		£119.30	£115.95
Couple		£190.80	£185.45
Child Benefit
First eligible child		£20.70	£20.70
Each subsequent child		£13.70	£13.70
Statutory Sick Pay (SSP)
Average weekly earnings £112 or over (2015/16 £112)		£88.45	£88.45
Statutory Maternity Pay (SMP)
90% of average weekly pay		First 6 weeks	First 6 weeks
Lower of £139.58 (2015/16 £139.58) or 90% average weekly earnings		Next 33 weeks	Next 33 weeks
Minimum rate		£100.80	£100.80
Statutory Adoption Pay (SAP)		39 weeks	39 weeks
Statutory Paternity Pay (SPP)*		2 weeks	2 weeks
Both SAP and SPP
Lower of £139.58 (2015/16 £139.58) or 90% average weekly earnings
Minimum rate		£100.80	£100.80
*Additional statutory paternity pay (ASPP) has been replaced by shared parental leave.

Jobseekers Allowance
Single person (25 or over)		£73.10	£73.10
Couple (both 18 or over)		£114.85	£114.85
National Minimum Wage		From 1 October 2016	From 1 October 2015
	21 - 24	£6.95	£6.70
	18 - 20	£5.55	£5.30
	16 and 17	£4.00	£3.87
	Apprentices*	£3.40	£3.30
*Rate applies to apprentices under 19, or those 19 and over in the first year of apprenticeship.