UK Statutory Pay Calculat
Compute UK SSP, SMP, SPP, ShPP statutory pay schedules with HMRC rates
Statutory pay calculated by hand is slow and error-prone, and getting the recoverable amount wrong costs real money. This module builds week-by-week schedules for the four main UK statutory payments, Sick Pay (SSP), Maternity Pay (SMP), Paternity Pay (SPP) and Shared Parental Pay (ShPP), using date-effective HMRC rate tables. Average Weekly Earnings, Lower Earnings Limit eligibility and PIW linking are all computed in code, and it works out the 92 or 103 percent HMRC recovery on parental payments. It suits in-house payroll teams, HR officers and payroll bureaux. It produces schedules and figures only; you keep the HMRC filing.
Key Features
Statutory Sick Pay with PIW linking
The gb.stat.pay.claim _schedule_ssp method applies the waiting days, daily rate from ssp_qualifying_days_per_week and the 28-week cap. find_linked_ssp_claims links periods of incapacity within 8 weeks so waiting days are not re-applied and ssp_weeks_already_used counts toward the maximum.
Statutory Maternity Pay schedule
_schedule_smp builds 6 weeks at the smp higher rate (90 percent of Average Weekly Earnings) followed by 33 weeks at the lower of the standard rate or 90 percent AWE, using the rate table's smp_higher_weeks and smp_standard_weeks. Each week becomes a dated gb.stat.pay.line.
Paternity and Shared Parental Pay
_schedule_spp schedules up to spp_max_weeks (2) and _schedule_shpp up to shpp_max_weeks (37), each paid at smp_standard_rate, the lower of the standard rate or 90 percent of AWE. The weeks_claimed field lets you override below the statutory maximum for partial leave.
Eligibility against the LEL
The _compute_eligible method looks up the effective rate table for the start date and tests Average Weekly Earnings against lower_earnings_limit, setting the eligible flag and a plain eligibility_message. action_confirm blocks confirming an ineligible claim so under-LEL cases are caught early.
Week-by-week schedule lines
action_calculate produces gb.stat.pay.line records, one per week, each with week_start, week_end, amount, a human basis string and a running cumulative compute. get_schedule_summary returns a structured dict ready to bridge into payroll or a report.
HMRC small-employer recovery
_compute_recoverable computes recoverable_amount for parental payments: 92 percent normally, or 100 percent plus 3 percent nic_compensation (103 percent) when small_employer relief applies. SSP is correctly treated as non-recoverable since the Percentage Threshold Scheme was abolished.
Date-effective rate tables
gb.stat.pay.rate stores the weekly LEL, SSP and SMP rates, waiting days, caps and the 90 percent higher percentage with date_from / date_to validity. get_rate_for_date picks the table effective on the claim start date, so you maintain one row per tax year and old claims keep their original figures.
Use Cases
Screenshots
Statutory Pay Claims
Statutory Rate Tables
Why Choose This Module
Statutory pay calculated by hand is slow and error-prone. This module builds week-by-week schedules for the four main UK statutory payments — Sick Pay (SSP), Maternity Pay (SMP), Paternity Pay (SPP) and Shared Parental Pay (ShPP) — using editable HMRC rate tables. Average Weekly Earnings, lower earnings limit eligibility and qualifying-week checks are all computed in code. It produces schedules only; you keep the HMRC filing.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: hr
- Support: support@pokutsoft.com
Update date: 2026-07-02