Compensation Limits
| Award | Limits |
| Maximum compensatory award in relation to a claim for unfair dismissal | £105,707 |
| Maximum week’s pay for basic award and redundancy payments | £643 |
| Automatically unfair dismissal basic award minimum | £7,836 |
| Additional award for failure to comply with reinstatement or re-engagement order | £16,718 to £33,436 (26 to 52 weeks’ pay) |
| Failure to provide written statement of terms and conditions (day 1 right) | £1,286 or £2,572 (two or four weeks’ pay) |
| Failure to allow right to be accompanied correctly – maximum award | £1,286 |
| Breach of flexible working regulations – maximum award | £5,144 |
Injury to feeling awards in discrimination cases
From 6 April 2023, the Vento bands for calculating injury to feelings awards in discrimination claims for England, Wales, and Scotland* are set at:
- Lower band £1,100 to £11,200 (less serious cases)
- Middle band £11,200 to £33,700 (cases not meriting an upper band award)
- Upper band £33,700 to £56,200 (the most serious cases)
Exceptionally serious cases could exceed the £56,200 cap.
* These bands do not apply in Northern Ireland.
National Living Wage and National Minimum Wage
| Category | National Minimum Wage |
| Workers aged under 18 who are no longer of compulsory school age | £5.28 |
| Workers aged under 18 who are no longer of compulsory school age | £5.28 |
| Workers aged 18-20 | £7.49 |
| Workers aged 21 or 22 | £10.18 |
| Workers aged 23 and over | £10.42 |
Statutory family-friendly payments
| Payment Type | Amount |
| Statutory Maternity Pay (SMP) | Paid for 39 weeks First six weeks – 90% of the employee’s average weekly earnings. Remaining weeks at £172.48 or 90% of earnings if lower. |
| Statutory Adoption Pay (SAP) | Paid for 39 weeks First six weeks – 90% of the employee’s average weekly earnings. Remaining weeks at £172.48 or 90% of earnings if lower. |
| Statutory Paternity Pay (SPP) | Paid for two weeks at £172.48 or 90% of earnings if lower. |
| Statutory Shared Parental Leave Pay | Paid for up to 37 weeks £172.48 |
Statutory Sick Pay
| Payment Type | Amount |
| Statutory Sick Pay (SSP) | £109.40 To qualify for SSP, employees or workers must be paying Class 1 National Insurance Contributions, be absent because of incapacity for work for four or more days in a row, and receive average weekly earnings of not less than the lower earnings limits within the previous eight weeks |
Income Tax (England & Northen Ireland (2023/24)
| Tax Band | Rate/Amount |
| Personal Allowance | £242 per week £1,048 per month £12,570 per year |
| Basic rate | 20% on annual earnings above the PAYE tax threshold and up to £37,700 |
| Higher rate | 40% on annual earnings above the PAYE tax threshold from £37,701 to £125,140 |
| Additional rate | 45% on annual earnings above the PAYE tax threshold above £125,140 |
