Your software includes a function to calculate SPP automatically. However, if you prefer to calculate SPP manually and process your employee's entitlement, you can choose to do so.

If you choose to process SPP manually, track how many weeks and payments of SPP you've made. Your software doesn't check manual SPP values, so you must ensure you process correct amounts.

 NOTE: The same steps apply for Manual Adoption Pay. 

Check your small employers' (SER) relief status

Without SER, employers can reclaim 92% of the SPP that they pay to employees. With SER, a small employer can reclaim 100% plus 3% in small employers' relief.

Before you process SPP, check if you're eligible for small employers relief. If so, set up your software so that it automatically calculates the small employers' relief for you.

Calculate the amount of SPP due

You can use the HMRC calculator to work out how much SPP to pay your employee. To access the calculator, go to Gov.UK.

For information to help you manually calculate additional paternity pay, go to Gov.UK.

Prepare an employee record for manual SPP

1. Double-click the relevant employee, then click the Absence tab.
2. Click S.P.P, then select the Manual Statutory Paternity Pay calculations check box.
3. To enter the employee's partner's details, click Yes.
4. Enter the required details, then click OK.
5. Click OK, then click Save.
6. Click Close.

Process manual SPP

1. Select the required employee, then click Payroll.
2. Click Enter Payments, then click the Summary tab.
3. For Statutory Paternity Pay, under Current, click the finder button.
4. Select SPP, then click OK.
5. Enter the value of the SPP due in the Ordinary SPP box or the Additional SPP box as required.
6. Click OK.

• Adjust your payment to HMRC - follow this article to submit the SPP value you can reclaim to HMRC