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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Additional Statutory Paternity Pay (ASPP) - general information: Additional Paternity Leave (APL)

APL allows employees who satisfy the qualifying conditions to take up to a maximum of 26 weeks off work to care for their child. The minimum APL an employee can take is two weeks.

Providing the mother or adopter has returned to work APL can be taken between 20 weeks and one year after the:

  • child is born
  • date the child was placed for adoption, or
  • date the child entered the UK.

APL can start on any day of the week and may be paid if taken during the mother’s SMP or MA pay period or adopter’s SAP pay period depending on whether the employee meets a number of qualifying conditions. Any leave taken after the end of the pay period will be taken as unpaid leave.

GOV.UK gives information about and paternity leave and pay