Statutory Paternity Pay and Leave: employer guide

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 did not 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 (for example by using form SPP2 or keeping your own records).