Statutory Paternity Pay and Leave: employer guide

Entitlement

Employees may be eligible for Statutory Paternity Leave and Pay if they and their partner are:

• having a baby
• adopting a child
• having a baby through a surrogacy arrangement

Statutory Paternity Leave

Employees can choose to take either 1 week or 2 consecutive weeks’ leave. The amount of time is the same even if they have more than one child (eg twins).

Leave can’t start before the birth. The start date must be one of the following:

• the actual date of birth
• an agreed number of days after the birth
• an agreed number of days after the expected week of childbirth

Leave must finish within 56 days of the birth (or due date if the baby is early). The start and end dates are different if the employee is adopting.

Statutory Paternity Pay

Statutory Paternity Pay for eligible employees is either £139.58 a week or 90% of their average weekly earnings (whichever is lower). Tax and National Insurance need to be deducted.

Some employment types, like agency workers, directors and educational workers, have different rules for entitlement.

Extra leave or pay

Employees can get more leave or pay if:

• their partner returns to work and they qualify for Shared Parental Leave and Pay or Additional Paternity Leave and Pay
• your company scheme offers more

You must make sure your paternity leave and pay policies are clear and easily accessible to staff.

Leave for antenatal appointments

Employees can take unpaid leave to accompany a pregnant woman to antenatal appointments if they are:

• the baby’s father
• the expectant mother’s spouse or civil partner
• in a long term relationship with the expectant mother
• the intended parent (if they’re having a baby through a surrogacy arrangement)

They can accompany the woman to 2 appointments of up to 6 and a half hours each.

If the baby dies

Employees still qualify for paternity leave and pay if the baby is either:

• stillborn from 24 weeks of pregnancy
• born alive at any point in the pregnancy but later dies

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during paternity leave. You still have to pay Statutory Paternity Pay even if you stop trading.

Eligibility

Employees must:

• have worked for you continuously for at least 26 weeks by the end of the 15th week before the expected week of childbirth (known as the ‘qualifying week’)
• be classed as an employee (paternity leave only)
• be employed by you up to the date the child is born (or placed with the adopter) (paternity pay only)
• be on your payroll and earn at least £112 a week (gross) in an 8 week ‘relevant period’ (paternity pay only)
• give you the correct notice
• be taking time off to look after the child or their partner
• be responsible for the child’s upbringing

The qualifying week is different if the employee is adopting. They must also be one of the following, the:

• father
• husband or partner of the mother (or adopter)
• child’s adopter
• intended parent (if they’re having a baby through a surrogacy arrangement)

There are special rules for some employee situations, eg if they leave or become sick.

If the child is born early

If the child is born early, the employee is still eligible if they’ve worked for you continuously for at least 26 weeks by the expected week of childbirth.

Employees in surrogacy arrangements

The baby must be due on or after 5 April 2015 for the employee to be eligible for Statutory Paternity Pay and Leave.

If you ask, they must give you a written statement to confirm that they’ve applied or intend to apply for a parental order in the 6 months after the baby’s birth.

Notice period

Statutory Paternity Leave

Employees must tell you at least 15 weeks before the week the baby is expected:

• the baby’s due date
• when they want their leave to start - they can change this with 28 days’ notice
• how much leave they want

Notice doesn’t have to be in writing unless you request it. Employees can use form SC3 to ask for leave and pay.

Statutory Paternity Pay

Employees must request paternity pay at least 15 weeks before the week the baby is expected using form SC3 (or your own version). Take a copy and give the original back to the employee.

Late notice

You can delay the leave or pay start date if the employee doesn’t have a reasonable excuse for giving you the wrong amount of notice. To delay it, write to them within 28 days of their leave request.

Adoption

Eligible employees are entitled to paternity leave and pay if they’re adopting a child.

Eligibility

An employee adopting a child must:

• have worked for you continuously for at least 26 weeks by the end of the week they were matched with a child (UK adoptions)
• have worked for you continuously for at least 26 weeks by either the date the child arrives in the UK or when they want their pay to start (overseas adoptions)
• confirm that their partner is getting Statutory Adoption Pay in writing or by giving you a copy of their partner’s form SC6
• meet the other eligibility conditions for paternity leave or pay

Notice period

An employee adopting a child must send you form SC4 for:

• leave - no later than 7 days of their co-adopter or partner being matched with a child
• pay - 28 days before they want their pay to start

For overseas adoptions the form and notice period is different. The process is explained on form SC5.

Leave start date

An employee taking paternity leave because they’re adopting can start their leave:

• on the date of placement
• an agreed number of days after the date of placement
• on the date the child arrives in the UK or an agreed number of days after this (overseas adoptions)

For overseas adoptions leave must be taken within 56 days of the date of placement or the child’s arrival in the UK.

Proof of adoption

Employees must give you proof of adoption to qualify for paternity pay. Proof isn’t needed for paternity leave unless you request it. Proof can be a letter from their adoption agency or their matching certificate.

You must keep records of the proof.

Refuse pay form SPP1

You can refuse Statutory Paternity Pay if the employee doesn’t qualify. To do this send them form SPP1 within 28 days of their pay request. You must keep a copy.

The employee can ask you for a written statement explaining your decision. You have to give this to them within a reasonable time, eg 7 working days.

Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

• the date Statutory Paternity Pay started
• the paternity payments you’ve made (including dates)
• the payments you’ve reclaimed
• any weeks you didn’t pay and why
• if adopting, a letter from the adoption agency or a matching certificate

You must keep records for 3 years from the end of the tax year they relate to (eg by using form SPP2 or keeping your own records).

Help with statutory pay

For financial help with statutory pay, you can:

• reclaim payments (usually 92%)
• apply for an advance if you can’t afford payments