Statutory Paternity Pay (SPP)
| 2010/11 | 2011/12 | |||
| Minimum average earnings | £97.00 | £102.00 | ||
| Standard rate | 90% of average | 90% of average | ||
| earnings | earnings | |||
| Higher rate | Lesser of £124.88 | Lesser of £128.73 | ||
| and 90% of | and 90% of | |||
| average earnings | average earnings | |||
