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HMRC internal manual

Statutory Payments Manual

Statutory Paternity Pay (SPP) -general information: employee not entitled to SPP

Employees are not entitled to SPP if

  • they do not satisfy all the qualifying conditions. SPM140300 
  • their AWE are below the LEL in the relevant period. SPM171000 
  • they did not notify their employer in time that they would be claiming SPP. SPM140600 
  • they are in legal custody even if they are released before the beginning of the second week of their statutory paternity leave.

If the employee is not entitled to SPP the employer should give them form SPP1, completed and signed, within seven days of their decision.