Paternity Leave and Pay UK: Employer's Guide

Paternity leave allows fathers, partners, and adopters to take time off when a child arrives. Recent changes have made it more flexible.

Who Qualifies for Paternity Leave?

Eligibility

To qualify for statutory paternity leave, the employee must:

• Be the biological father of the child, OR
• Be the mother's spouse, civil partner, or partner, OR
• Be the adopter's spouse, civil partner, or partner
• Have responsibility for the child's upbringing
• Be an employee (not a worker)

Qualifying Period

From April 2024: Paternity leave is a day-one right. No qualifying period required.

Before April 2024: 26 weeks' continuous service by the 15th week before expected birth.

How Much Paternity Leave?

Amount

2 weeks maximum (can take 1 or 2 weeks).

When to Take It

From April 2024:

• Can take as two separate one-week blocks
• Must be taken within 52 weeks of birth/placement
• More flexibility on timing

Before April 2024:

• Had to be taken consecutively
• Within 56 days of birth/placement

Key Points

• Can't be taken as individual days (whole weeks only)
• Can start on any day of the week
• Must start and end within the time limit
• Only one period of leave per pregnancy/adoption

Statutory Paternity Pay (SPP)

Eligibility for SPP

To get SPP, the employee must:

• Qualify for paternity leave, AND
• Have 26 weeks' continuous service by the 15th week before EWC, AND
• Have average earnings of at least £123/week (Lower Earnings Limit)
• Give correct notice
• Provide correct documentation

Note: Leave is now a day-one right, but SPP still requires 26 weeks' service.

How Much Is SPP?

2024-25 rate: £184.03 per week, or 90% of average weekly earnings if lower.

Who Pays It?

You pay SPP and can reclaim:

• 92% from HMRC (or 103% if small employer)

Use your payroll system to manage reclaiming.

Notice Requirements

Notice from Employee

For leave: 15 weeks before EWC (or as soon as reasonably practicable for adoption)

Must specify:

• Expected week of childbirth/placement date
• Length of leave (1 or 2 weeks)
• Start date of leave

From April 2024: Employee must give 28 days' notice of each week of leave (can give notice for both weeks at once or separately).

Changing Leave Dates

Employee can change the start date with 28 days' notice.

Evidence

You can ask for:

• Declaration that employee meets eligibility criteria
• Declaration of relationship to mother/adopter and child
• Expected week of childbirth (or matching certificate for adoption)

No medical evidence required (unlike maternity).

Your Obligations

Allowing Leave

You must allow paternity leave if the employee qualifies. You cannot:

• Refuse the leave
• Dismiss for taking paternity leave (automatically unfair)
• Subject them to detriment

Pay

• Pay SPP if eligible
• Maintain any contractual benefits during leave
• Continue pension contributions on the pay they receive

Return to Work

Employee has the right to return to the same job after paternity leave.

Adoption

Who Qualifies

For adoption, paternity leave is available to:

• The partner of the primary adopter (the person taking adoption leave)
• Where a couple adopts jointly, the one not taking adoption leave

Same Rules Apply

• Up to 2 weeks
• Within 52 weeks of placement
• SPP if eligible

Surrogacy

Intended parents in surrogacy arrangements can qualify if they:

• Will be applying for a parental order
• Meet the relationship/responsibility criteria

Common Scenarios

Premature Birth

If the baby arrives early:

• Leave can start from the actual date of birth
• Notice requirements relaxed (as soon as reasonably practicable)
• Still within the 52-week window from birth

Baby Born Before Employment Starts

If the employee is due to start work after their partner's due date:

• They may still qualify (check specific dates)
• Leave starts from their first day if baby already born
• SPP requires 26 weeks' service

Multiple Births

Twins, triplets, etc.:

• Still only 2 weeks paternity leave (same as single birth)
• One period of leave per pregnancy

Stillbirth

Paternity leave still applies if the baby is:

• Stillborn after 24 weeks of pregnancy, or
• Born alive at any point

Baby Dies

If the baby dies after birth:

• Paternity leave entitlement remains
• Be supportive and flexible

Enhanced Paternity Pay

What Is It?

Some employers offer:

• Full pay during paternity leave
• Extended paternity leave
• More flexibility

Implementing Enhanced Pay

• Put it in your paternity policy
• Apply consistently
• Consider how it aligns with maternity/adoption provisions

Shared Parental Leave

Relationship to Paternity Leave

Employees can take:

• Paternity leave (up to 2 weeks), AND
• Shared parental leave (from the mother's/adopter's unused entitlement)

These are separate entitlements.

Order of Leave

• Paternity leave is usually taken first
• SPL requires the mother/adopter to end (or give notice to end) their leave
• Can take both in year following birth

Record Keeping

What to Keep

• Notice forms received
• Dates of leave taken
• SPP paid
• Evidence provided
• Any correspondence

How Long

Keep records for 3 years after the end of the tax year in which SPP ends.

Policy Essentials

Your Paternity Policy Should Cover

1. Eligibility criteria
2. Amount of leave available
3. When leave can be taken
4. Notice requirements
5. Pay during leave (SPP and any enhancement)
6. How to apply
7. Keeping in touch during leave
8. Return to work arrangements

Common Mistakes

1. Applying Old Rules

Remember April 2024 changes:

• Day-one right to leave
• Can split into two weeks
• 52-week window

2. Refusing Leave

You cannot refuse paternity leave to an eligible employee.

3. Treating as Holiday

Paternity leave is separate from holiday. Holiday continues to accrue during paternity leave.

4. No Policy

Having a clear policy helps manage expectations and ensures compliance.

5. Not Reclaiming SPP

You can reclaim SPP from HMRC - make sure you do.

Sample Timeline

Employee's partner due 1 June:

Date	Action
Mid-February	Employee gives notice of paternity leave
You	Confirm leave and SPP entitlement
Baby arrives 1 June
Week 1 June	Employee takes first week paternity leave
July-August	Employee back at work
September	Employee takes second week paternity leave
You	Pay SPP for both weeks taken

Checklist

When Employee Gives Notice

• Check eligibility for leave
• Check eligibility for SPP (26 weeks' service, earnings)
• Confirm arrangements in writing
• Note intended dates
• Arrange cover

During Leave

• Pay SPP (if eligible)
• Don't contact about work (unless emergency)
• Keep in touch if employee wants

On Return

• Welcome back to same job
• Catch up on any developments
• Complete any paperwork