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HMRC internal manual

Statutory Payments Manual

Statutory Paternity Pay (SPP) - general information: what is SPP

SPP is due to qualifying employees when

  • their partner has had a baby, or they are the biological father of the baby, see SPM140200
  • they and their partner are adopting a child, or they are the partner of someone adopting a child on their own, see SPM140300.
  • They are one of the intended parents of a child due to be born to a surrogate mother (only one intended parent is eligible for one or two weeks SPP, subject to qualifying conditions).

It is intended to help employees take time off work to be with their new family and support the mother or adoptive parent by providing a measure of earnings replacement.

Employers are responsible for administering the scheme and paying their employees the SPP to which they are entitled. Legislation sets down when and how SPP should be paid.

All statutory payments are treated as earnings for income tax and NICs purposes.

Employers can recover some or all of the SPP paid to their employees in the same way as for SMP, see SPM180600.

Policy responsibility for the scheme rests with:

  • The Department for Business, Energy & Industrial Strategy (BEIS), and

The Department for Employment & Learning in Northern Ireland