This article applies to births or placements dated 6th April 2024 or later.

If the date is before 6th April 2024 then Paternity leave must be taken within 8 weeks of the birth or placement and in a single week or 2-week period.

Your employee can choose to take one or two weeks of Paternity leave. They can take two separate weeks or 2 weeks consecutively. They can take these weeks any time up to 52 weeks after the date of birth or placement date. If the baby was born early, the employee can take it up to 52 weeks after the Sunday of the week in which the baby was due.

• They don’t need to qualify for SPP to be able to take paternity leave
• SPP is payable for up to two weeks

If the employee meets all qualifying conditions, you’re obliged to pay the statutory rate of SPP. You can pay any further wages on top of the statutory payment. This depends upon the employee’s contract of employment. You’re under no statutory obligation to pay anything further.

Please read the HMRC article:

• Statutory Paternity Pay and Leave: employer guide (opens in new tab)