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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting guidance: employer compliance guidance by subject: employer and contractor’s role: Statutory Paternity Pay (SPP), Additional Statutory Paternity Pay (ASPP) and Statutory Adoption Pay (SAP)

Employers are responsible for paying Statutory Paternity Pay (SPP) and Statutory Adoption Pay (SAP) by virtue of

  • Employment Act 2002
  • Regulation 42 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (SI 2002/2822)
  • Employment (Northern Ireland) Order 2002
  • Regulation 42 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) (S.R. 2002 No. 378).

From 6 April 2010 until 5 April 2015 employers are responsible for paying Additional Statutory Paternity Pay (ASPP) by virtue of

  • Work and Families Act 2006
  • The Work and Families (Northern Ireland) Order 2006
  • The Additional Statutory Paternity Pay (General) Regulations (S2010/1056)
  • The Additional Statutory Paternity Pay (Adoptions from overseas) Regulations (S2010/1058)
  • The Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010 (SR 2010 No.300).

The legislation that allows us to penalise employers who refuse or repeatedly fail to pay OSPP/ASPP/SAP to their employees is

  • Section 11 of the Employment Act 2002 (EA2002)
  • Article 12 of the Employment (Northern Ireland) Order 2002 (E(NI)O2002)).

Guidance for employers can be found at Statutory leave and time off.