Tax Information > Tax Rates and Allowances >

Some Useful Rates

	Weekly Benefit
	2016/17	2015/16
Basic Retirement Pension
Single person	£119.30	£115.95
Couple	£190.80	£185.45
Pension Credit standard minimum guarantee
Single person	£155.60	£151.20
Couple	£237.55	£230.85
New State Pension	£155.65	N/a
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
Lower of £139.58 (2015/16 £139.58) or 90% average weekly earnings	Next 33 weeks
Minimum rate	£100.80	£100.80
Statutory Adoption Pay (SAP)
Minimum rate**	£100.80	£100.80
Statutory Paternity Pay (SPP)****
Minimum rate***	£100.80	£100.80
Jobseeker's Allowance
Single person (25 or over)	£73.10	£73.10
Couple (both 18 or over)	£114.85	£114.85
* 90% of average weekly pay for first 6 weeks, lower of £139.58 (2015/16 £139.58) or 90% average weekly earnings for next 33 weeks Lower of £139.58 (2015/16 £139.58) or 90% average weekly earnings for 39 weeks * Lower of £139.58 (2015/16 £139.58) or 90% average weekly earnings for 2 weeks **** Additional statutory paternity pay (ASPP) has been replaced by Shared Parental Leave.
National Living Wage	From 1 April 2016
Age 25 and over	£7.20
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.
Universal Credit (monthly rates)	2016/17	2015/16
Single person (25 or over)	£317.82	£317.82
Couple (where one or both 25 or over)	£498.89	£498.89

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