Statutory Paternity Pay and Leave: employer guide

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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).

  1. Step 1 Check that you’re taking on someone as an employee

    Follow these steps if you want to take on someone with the employment status of ‘employee’ for the first time.

    1. Check who counts as an employee

    The rules are different if you want to take on someone with another type of employment status, such as agency staff, freelancers, consultants and contractors.

    1. Check your responsibilities when you take on someone with a different employment status and contract type
  2. and Check you can afford to take on employees

  3. Step 2 Make your workplace safe and accessible for employees

  4. Step 3 Register as an employer and set up PAYE

    You need to register with HMRC so you can pay tax and national insurance for your employees.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software
  5. Step 4 Check your responsibilities around workplace pensions

  6. Step 5 Get Employers' Liability insurance

  7. Step 6 Recruit and employ someone