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Statutory Paternity Pay (SPP) was introduced from 6 April 2003.
SPP is available to a biological father, a partner, husband or civil partner who is not the biological father, or a female partner in a same sex couple.
SPP can be taken for one or two weeks by the 56th day after the baby's birth. The leave must be taken as a single period of leave.
SPP is paid at the lower of 90% of average weekly earnings or £112.75 per week.
Average weekly earnings is calculated over the 8 weeks before the Qualifying Week (see SMP). To qualify for SPP those average weekly earnings must be at or above the Lower Earnings Level (LEL) which is £87 per week for 2007/08.
For 2007/08 employers who were liable to pay gross Class 1 NIC, including employee's and employer's contributions, of £45,000 or less, in the last complete tax year to 5 April 2007 before the employee's qualifying week, are defined as small employers.
Small employers can recover 104.5% of SPP by deduction from their PAYE and NIC remittance. Other employers recover 92% in the same way.
See also Employment Status, Contract of Employment, Working Time Regulations, PAYE, NIC, SSP, SMP, SAP, NMW, Student Loans.
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