Home›Resources›Tax›Tax rates and allowances› Selected benefit rates

Selected benefit rates

  Weekly benefits
  2013/14 2012/13
Basic Retirement Pension
Single person (currently £5,727.80 p.a.) £110.15 £107.45
Married couple (currently £9,159.80 p.a.) £176.15 £171.85
Child benefit
First eligible child £20.30 £20.30
Each subsequent child £13.40 £13.40
Guardian's allowance £15.90 £15.55
Statutory payment rates
Average weekly earnings £107 or over £86.70 £85.85
SMP, SAP, OSPP and ASPP
Weekly earnings threshold £109.00 £107.00
SMP/SAP/OSPP/ASPP standard rate £136.78 £135.45
SMP/SAP/OSPP and ASPP optional daily rates £19.54 £19.35
Percentage of payment recoverable 92% 92%
Percentage of payment recoverable (Small Employer's Relief) 100% 100%
NI compensation recoverable under Small Employer's Relief 3% 3%
Annual NICs threshold for Small Employer's Relief £45,000 £45,000
Jobseeker's allowance (JSA)    
Contribution based JSA - Personal rates  
Under 25 £56.80 £56.25
25 or over £71.70 £71.00
Lone Parent    
Under 18 £56.80 £56.25
18 or over £71.70 £71.00
Couple    
Both under 18 £56.80 £56.25
Both under 18 - higher rate £85.80 £84.95
One under 18, one under 25 £56.80 £56.25
One under 18, one 25 and over £71.70 £71.00
Both 18 or over £112.55 £111.45
Dependent children  £65.62 £64.99
Premium may also apply in the following circumstances: family / lone parent, pensioner, disability - including higher rates where there is enhanced or severe disability, disabled child, and carer.
Bereavement Benefit
Lump sum £2,000 £2,000
Bereavement allowance (standard) £108.30 £105.95
Widowed parent's allowance £108.30 £105.95

To view a full list of benefit rates please click here.