16 Mount Charles, Belfast, BT7 1NZ
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info@mcmahonaccountants.com
Tel: 028 9092 3388
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Tax Information
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Tax Rates
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Some Useful Rates
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Some Useful Rates
Weekly Benefit
2013/14
2012/13
Basic Retirement Pension
Single person
£110.15
£107.45
Couple
£176.15
£171.85
Child Benefit
First eligible child
£20.30
£20.30
Each subsequent child
£13.40
£13.40
Statutory Sick Pay (SSP)
Average weekly earnings £109 or over (2012/13 £107)
£86.70
£85.85
Statutory Maternity Pay (SMP)
90% of average weekly pay
First 6 weeks
First 6 weeks
Lower of £136.78 (2012/13 £135.45) or 90% average weekly earnings
Next 33 weeks
Next 33 weeks
Minimum rate
£98.10
£96.30
Statutory Adoption Pay (SAP)
39 weeks
39 weeks
Statutory Paternity Pay (SPP)*
2 weeks
2 weeks
Both SAP and SPP
Lower of £136.78 (2012/13 £135.45) or 90% average weekly earnings
Minimum rate
£98.10
£96.30
*Additional statutory paternity pay (ASPP) may be available in certain circumstances
Jobseekers Allowance
Single person
£71.70
£71.00
Couple
£112.55
£111.45
National Minimum Wage**
From 1 October 2013
From 1 October 2012
21 and over
£6.31
£6.19
18 - 20
£5.03
£4.98
16 and 17
£3.72
£3.68
Apprentices **
£2.68
£2.65
** Rate applies to apprentices under 19, or those 19 and over in the first year of appenticeship.