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1. Tribunal compensation limits
2. State payments on insolvency of employer
3. National Minimum Wage rates
4. Tax Rates and allowances
5. Main Social Security benefit rates
6. Main National Insurance Contribution details

See also other notes for other years under Main Head Basic Facts and Figures

1. Employment Tribunal compensation maximum limits (where the appropriate date is on or after 1st February 2009, save as noted below where it is on or after 1st October 2009).

See also notes at Maximum and minimum tribunal awards and/or at Compensation/2008 limit increases and/or Compensation/2009 limit increases :-

• limit on a Week's pay taken nto account for various purposes - £350 rising to £380 where the appropriate date is on or after 1st October 2009 (note: the cap on a week's pay was set at £350 by the Employment Rights (Increase of Limits) Order 2008, SI 2008/3055 where the appropriate date falls on or after 1st February 2009 and was increased to £380 where the appropriate date falls on or after 1st October 2009 by by the Work and Families (Increase of Maximum Amount) Order 2009, SI 2009/1903).
  
• Basic award (and statutory redundancy pay) - £10,500 rising to £11,400 where the appropriate date is on or after 1st October 2009 (viz 30 X a week's pay)
  
• Compensatory award - £66,200
  
• Discrimination cases - no limit
  
• Additional award - £18,200 rising to £19,760 where the appropriate date is on or after 1st October 2009 (viz 52 X a week's pay - see immediately above)
  
• Protective award - 90 days' pay
  
• Reinstatement and reengagement orders (cash addition) - £1,400 rising to £1,520 where the appropriate date is on or after 1st October 2009 ( viz 4 X a week's pay)
  
• Guarantee payment - £107.50 in any 3 month period
  
• Minimum basic award in certain cases (see Unfair dismissal/basic award/minimum in certain cases ) - £4,700
  
• Minimum basic award if one of the reasons for a dismissal being unfair is that, through the employer's fault, there was a failure to complete the disciplinary or grievance procedures required since 1st October 2004 or since 1st October 2006 the employer has not complied with its duties under the Age Regulations eg to consider employee's request not to be retired (see Unfair dismissal/basic award/minimum in certain cases ) - £1,400 rising to £1,520 where the appropriate date is on or after 1st October 2009 ( viz 4 X a week's pay)
  
• Breach of contract (see Wrongful dismissal/damages for ) - £25,000
  
• Refusal of right to be accompanied (see Disciplinary procedures/Right to be accompanied and/or Flexible Working/2003 rules ) - £700 rising to £760 where the appropriate date is on or after 1st October 2009 (viz 2 X a week's pay).
  
• Failure to consider request for flexible working (see Flexible Working/2003 rules ) - £2,800 rising to £3,040 where the appropriate date is on or after 1st October 2009 (viz 8 X a week's pay).
  
• Failure to inform/consult on TUPE transfer (see Transfer of business or undertaking/consultation ) - 13 X a week's pay
  
• Failure to provide written particulars of employment (see Statement of particulars of employment/failure to provide/sanctions against employer and remedies of employee ) - £1,400 rising to £1,520 where the appropriate date is on or after 1st October 2009 ( viz 4 X a week's pay)

The complete Budget 2009 report issued on 22nd April 2009 included an announcement (at para 5.27) that "To help provide adequate support for individuals who have been made redundant the Government announces a one-off increase in the level of statutory redundancy pay, making the weekly rate £380. The Government is also considering whether to introduce a new ‘floor’ which would set a minimum level for statutory redundancy payment rates, and would legislate on this in the next Parliament". As it stood this was clearly nonsense - what it meant to say was that the maximum week's pay to be taken into account in calculating statutory redundancy pay is to be increased from £350 to £380.

This was confirmed in July 2009 when the Work and Families (Increase of Maximum Amount) Order 2009, SI 2009/1903 was made, applicable where the appropriate date falls on or after 1st October 2009 (see notes at Compensation/2009 limit increases )

• Unpaid holiday pay (for last 12 months) - £2,280 (viz 6 X a week's pay)
  
• Unpaid wages (including any guarantee payment or protective award) - £3,040 (viz 8 X a week's pay)
  
• Unpaid statutory notice pay - £4,560 (viz 12 X a week's pay)
  
• Unpaid basic award or statutory redundancy pay - £11,400 (viz 30 X a week's pay).

3. National Minimum Wage rates (per hour, as from 1st October 2009 - see notes at Minimum Wage/2008 and 2009 increases ):-

16 and17 year olds - £3.57
18 to 21 year olds - £4.83
22 and over - £5.80

Note that there are special provisions for farm workers (see Specific employments/agricultural workers ). Also that special rules allow the age differentials to continue after 1st October 2006 - see Age Regs 2006 reg 31.

Personal allowance (age under 65) - £6,475 (£6,035)
Personal allowance (age 65-74) - £9,490 (£9,030)
Personal allowance (age 75 and over) - £9,640 (£9,180)

For tax year 6.4.2009 to 5.4.2010 income tax is chargeable at 20% on the first £37,400 (previously £34,800) of taxable income. A higher rate of 40% is chargeable on any excess.

Capital Gains Tax annual exempt amount for individuals for the tax year 6th April 2009 to 5th April 2010 is £10,100 (previously £9.600).

From April 2010, a new top rate of income tax of 50 per cent will apply to income over £150,000. Also from April 2010, the personal allowance will be restricted for those with income over £100,000. It will be reduced at a rate of £1 for every £2 over £100,000 until completely withdrawn (this replaces the two-stage withdrawal announced at the 2008 Pre-Budget Report).

5. Main Social Security benefit rates

For more detailed notes on 2009-2010 rates of benefit go to Social Security/Employment related benefits/2009-2010 rates . Some basic details follow (2008/2009 figures in italics)

• retirement pension £95.25 - (£90.70)
  
• statutory sick pay (''SSP'') £79.15 - (£75.40)
  
• statutory maternity pay (''SMP'') £123.06 - (£117.18)
  
• statutory adoption pay £123.06 - (£117.18)
  
• statutory paternity pay (''SPP'') £123.06 - (£117.18)

Employees' Class 1 rate: (i) between primary threshold and upper earnings limit - 11%; (ii) on excess - 1%.
Employers' Class 1A rate above secondary threshold - 12.8%

Class 2 (self-employed) flat rate per week £2.40 (£2.30) (small earnings exception £5,075, previous year - £4,825 pa)

Class 3 (voluntary) flat rate per week £12.05 (£8.10)

Class 4 rate: (i) between lower profits limit and upper profits limit - 8%; (ii) on excess - 1%.
Class 4 lower profits limit - £5,715 (£5,435)
Class 4 upper profits limit - £43,875 (£40,040)

Lower earnings limit, primary Class 1 - £95 (£90) per week
Upper earnings limit, primary Class 1 - £844(£770) per week
Primary threshold - £110 (£105) per week
Secondary threshold - £110 (£105) per week