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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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 ordinary statutory paternity pay (OSPP) (previously called statutory paternity pay) 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, therefore, a decision is about a person’s entitlement to OSPP the period should start with the first day of the PPP and end with the last day of the PPP.

Example 1 - PPP has ended before decision is made

On 14 April 2011 the following decision is made:

My decision is that:

Jonathan Jones is entitled to ordinary statutory paternity pay of £124.88 per week for the two weeks from 1 July 2010 to 14 July 2010.

Commentary on example

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

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 - PPP has not ended when decision is made

On 9 July 2011 the following decision is made:

My decision is that:

Jonathan Jones is entitled to ordinary statutory paternity pay of £128.73 for the period from 1 July 2011 to 7 July 2011.

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

Commentary on example

HMRC considers that Jonathan Jones is entitled to OSPP of £128.73 per week for the closed period from 1 July 2011 to 7 July 2011 (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 OSPP it also shows that the employer is liable to pay.

For guidance about how to show the amount of OSPP a person is entitled to see DANSP36700.

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 OSPP, 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. Do not include the week that included the date of bankruptcy or the date of liquidation. SPM70305 explains that HMRC is liable to pay any OSPP payable from the start of the week following the date of bankruptcy or date of liquidation, whichever is appropriate.