Check your small employers' relief status
A normal employer can reclaim 92% of SSP that they pay to employees. However, a small employer can reclaim 100% plus 3% in small employers' relief.
Before you process SPP, you should check if you're a normal or small employer, and if applicable, set up your software so that it automatically calculates the small employers' relief for you.
Calculate the amount of SPP due
For ordinary paternity pay, to calculate what your employee is due to receive each pay period, you can use the calculator available at www.gov.uk/maternity-paternity-calculator
For additional paternity pay, to help you manually calculate what the employee is due to receive, use the information available from www.gov.uk/statutory-paternity-pay-manually-calculate-your-employees-payments
Prepare an employee record for manual SPP