DANSP36400 - Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to ordinary statutory paternity pay decisions

General

DANSP36100 explains the general principles to apply when wording decisions about entitlement for statutory payments.

If a person is entitled to Statutory Paternity Pay (SPP) it is payable for a minimum of one week and a maximum of two weeks. The Paternity Pay Period (PPP) can start on any day of the week, so can end on any day of the week. Where a decision is about a person’s entitlement to SPP the period should start with the first day of the PPP and end with the last day of the PPP.

PPP has ended before decision is made

Example 1

HMRC considers that Mr Jones is entitled to SPP but the employer does not. The decision shows the first and last day of the PPP.

On 1 July 2021 the following decision is made:

My decision is that:

Jonathan Jones is entitled to Statutory Paternity Pay of £151.97 per week for the two weeks from 1 June 2021 to 14 June 2021.

Paternity pay period has not ended when decision is made

As the maximum length of a PPP is two weeks, it is unlikely that a decision will be made before the PPP has ended, but if it is, issue a decision showing the last day of the last complete week in the PPP before the date on which the decision is made. The decision should also show that entitlement to SPP continues until the maximum amount of SPP has been paid or until the employee no longer satisfies the conditions for entitlement.

Example 2

HMRC considers that Jonathan Jones is entitled to SPP of £151.97 per week for the closed period from 1 July 2021 to 7 July 2021 (the end of the last complete week in the PPP immediately before the decision is made). It also shows that there will be a continuing entitlement and because the employer has not paid SPP it also shows that the employer is liable to pay.

On 9 July 2021 the following decision is made:

My decision is that:

Jonathan Jones is entitled to Statutory Paternity Pay of £151.97 for the period from 1 July 2021 to 7 July 2021.

Jonathan Jones’ entitlement to Statutory Paternity Pay and the liability of ABC Limited to pay it, will continue until the maximum amount of Statutory Paternity Pay has been paid or until Jonathan Jones no longer satisfies the conditions for entitlement.

DANSP36700 provides guidance about how to show the amount of SPP a person is entitled to.

Employer declared bankrupt or in liquidation during disputed period of entitlement

If an employer is declared bankrupt or in liquidation during a disputed period of entitlement to SPP, the period covered by the decision should end with the last day of the week before the employer was declared bankrupt or date of liquidation. SPM181200 explains that HMRC is liable to pay any SPP payable from the start of the week following the date of bankruptcy or date of liquidation, whichever is appropriate.