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).
This form replaces form OSPP1 from 5 April 2015.
Related forms and guidance
Statutory Paternity Pay and Leave: employer guide
Guidance on entitlement, eligibility, notice period, forms SC3 and SPP1 and how to recover statutory pay.