Statutory Paternity Pay: non-payment explanation (SPP1)

Use form SPP1 if you're an employer and need to tell an employee why they aren't entitled to receive Statutory Paternity Pay (SPP).


Non-payment of Statutory Paternity Pay (SPP1)

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


This form replaces form OSPP1 from 5 April 2015.

Email HMRC to ask for this form in Welsh (Cymraeg).

Statutory Paternity Pay and Leave: employer guide
Guidance on entitlement, eligibility, notice period, forms SC3 and SPP1 and how to recover statutory pay.

Published 5 April 2015
Last updated 3 November 2015 + show all updates
  1. A new version of the form has been published.

  2. First published.