What is Statutory Paternity Pay (SPP)?

Statutory paternity leave is time off for workers who are eligible when their partner is having a baby, they are adopting a child or having a baby through surrogacy arrangement.

Who is entitled to Statutory Paternity Pay?

You must:

• be an employee
• give the correct notice
• have been continuously employed by your employer for at least 26 weeks up to any day in the ‘qualifying week’

The ‘qualifying week’ is the 15th week before the baby is due. This is different if you adopt.

Changes to Statutory Paternity Pay from 6th April 2024

Following consultation in 2019 the new policy, which covers Great Britain and not Northern Ireland, will come into effect from 6 April 2024 with the following changes:

• employed fathers-to-be will now provide 28 days’ notice prior to the dates they wish to take for paternity pay/leave
• an employed father will be able to take PPL in two non-consecutive periods of 1 week or a 2-week block within 52 weeks of the birth of the child or placement for adoption
• payroll software, Basic PAYE Tools and the online PPL calculator on GOV.UK will be updated so that an employer can calculate the pay for PPL taken in non-consecutive weeks.

If someone is taking paternity leave due to an adoption, the start date will be slightly different. The employee will start their leave on either the date of the placement, an agreed number of days after the date of placement or if it’s an overseas adoption it will begin on the date the child arrives in the UK or an agreed number of days after.

How much Statutory Paternity Pay will I get paid?

Statutory paternity pay is what the employee will be paid whilst taking the paternity leave. This is normally £184.03 a week (24/25 figures) or 90% of their average weekly earnings (whichever is lower). Tax and national insurance must be deducted from this figure.

Some employers offer more Paternity Pay than Statutory Paternity Pay and this is employer dependent.

Employer Recovery of Statutory Paternity Pay

Employers can reclaim 92% of Statutory Paternity Pay back from HMRC meaning they are only liable for 8% of Statutory Paternity Pay.

To read the full guide for Statutory Paternity Leave and Pay visit the GOV.UK website.