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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Statutory Paternity Pay (SPP) - general information: Paternity Leave (PL)

PL provides employees who satisfy the qualifying conditions with entitlement to two weeks’ leave.

The employee can choose when they want to take their PL within the statutory limits provided acceptable notice is given, see SPM140600 

If the employee is also entitled to SPP the two periods are aligned.

PL can start on any day of the week, depending on when the employee wants to start their leave, and when

  • the baby is born,
  • a child is placed with the adopter for adoption under UK law
  • a child enters the UK to live with the adoptive parent when adopted from abroad.

The rules on when PL can start and how long it can last are exactly the same as the rules for the Paternity Pay Period (PPP), see SPM140400.

GOV.UK gives information about and paternity leave and pay.