Statutory Paternity Leave – Employer’s Guide (2024)

Statutory Paternity Leave (SPL) enables employed fathers to take time out of work to help them support their families and help care for the new arrival.

This period is a legal entitlement, acknowledging the importance of family bonding and supporting employees during a busy time at home.

In this guide for employers, we will take you through the key elements of Statutory Paternity Leave to help ensure you are delivering on your obligations to your team and the law.

Who qualifies for Statutory Paternity Leave?

Your employees will typically be eligible for Statutory Paternity Leave if they and their partner or spouse are:

• Having a baby, including through surrogacy
• Adopting a child

They must be either the father of the child, the husband or partner of the mother (or adopter), the adopter of the child, or the intended parent of a surrogacy pregnancy.

Employment status

Some conditions must be met relating to the employment status of the father, including:

• They must be classified as an employee
• They must be on the company payroll, earning at least £123 per week for 8 weeks
• They must provide appropriate notice
• They must be responsible for the child’s upbringing and intend to use the time off to look after the child or their partner
• They must have been in continuous employment with you for a minimum of 26 weeks up to the qualifying week (this is the 15^th week before the baby is due – however, this is different if the employee is adopting)

Should extenuating circumstances occur, such as the death or illness of the father or child, furlough, or if the employee moves abroad, these should be checked with the Government’s official guidance.

How long is Statutory Paternity Leave?

Through Statutory Paternity Leave, employees are entitled to 1 or 2 consecutive weeks’ leave, including if they have more than one child (e.g. twins). Unlike Maternity Leave, SPL cannot commence before the child is born. It can only begin on the date of birth or a pre-agreed number of days after the birth or the expected week of childbirth.

Statutory Paternity Leave must end within 56 days of the birth of the child or their due date if early.

What is Statutory Paternity Pay?

The current amount of Statutory Paternity Pay for eligible parents is whichever is lower out of:

• £184.03 per week
• 90% of their average weekly wage

Is Statutory Paternity Pay subject to tax?

Yes, Statutory Paternity Pay is subject to Tax and National Insurance, which must be deducted from the payment.

What is enhanced paternity pay?

Statutory Paternity Pay is a fixed amount mandated by law; however, that is not the only paternity pay the employee can receive. At the employer's discretion, additional pay may be offered as a workplace benefit per your employee policies.

What are the benefits of enhanced paternity pay?

While not mandatory, enhanced paternity pay can be highly beneficial to both the employee and employer, providing it is financially feasible:

• It demonstrates your commitment to employee wellbeing and acknowledges the importance of a healthy work/life balance
• It can improve employee recruitment and retention, with employees feeling more supported by the company throughout significant life events
• It is an important part of building an inclusive workplace
• It can improve employee morale
• It can boost productivity, motivation and focus after they return to work

Can fathers take time off for antenatal appointments?

Antenatal appointments are an important part of a pregnancy, and fathers are entitled to accompany the mother of the child to 2 antenatal appointments (up to 6.5 hours each). To qualify for this, they must be either the baby’s father, the mother’s spouse or partner, or the intended parent of a surrogacy pregnancy.

What is Shared Parental Leave?

Shared Parental Leave is an arrangement where parents can opt to share up to 50 weeks of pay with their spouse or partner. It is most common for the mother to receive this as Maternity Leave, but many parents opt to share for personal or professional reasons.

Shared Parental Leave must be used in the first year after the child's arrival. This can be taken all in one go or in blocks separated by working periods. Shared Parental Leave is paid at the same rate as Statutory Paternity Pay.

Can an employer reclaim Statutory Paternity Pay?

Your company is typically entitled to reclaim 92% of an employee’s Statutory Paternity Pay (as well as other types of parental pay, such as Maternity, Adoption and Parental Bereavement). This increases to 103% if the business qualifies for Small Employers’ Relief (SER).

This money can be reclaimed by submitting an Employment Payment Summary (EPS) to HMRC. For detailed instructions on how to do this, visit the UK Government website.