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HMRC internal manual

Statutory Payments Manual

Statutory Paternity Pay (SPP) - general information: employee entitled to SSP

An employee who is entitled to be paid SSP in any week during the PPP cannot get SPP for that week but they can be paid SPP for a week in which there are only waiting days for SSP, prior to payment.

If they want to take statutory paternity leave and SPP after their sickness ends, they will need to tell their employer the new start date for leave and pay and their PPP must end within the original time limit.

If they tell their employer they are incapable of work during their PPP and they are entitled to SSP, they will get SSP instead of SPP.

Regulation 18 (a) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002.