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.

Read the HMRC article: Statutory Paternity Pay and Leave: employer guide

Your employee can choose to take one or two weeks of Paternity leave. They can take two separate weeks or two weeks consecutively. They can take these weeks anytime up to 52 weeks after the date of birth or placement date. If the baby is born early, the employee can take it up to 52 weeks after the baby's due week Sunday.

• They don’t need to qualify for SPP to be able to take paternity leave
• SPP is payable for up to two weeks
• The statutory weekly rate is the lower of £184.03 (2024/25) £187.18 (2025/26), or 90% of the employee's average weekly earnings

Can't calculate the AWE

Sometimes, there's no history to calculate the AWE. This can happen if you’ve moved to Sage Payroll from another software provider.

You’ll have to calculate the AWE yourself. It is your responsibility to ensure this is correct.

For more information, read Recording Statutory Paternity Pay (SPP).

Recording Statutory Paternity Pay (SPP)

Statutory Paternity Pay (SPP) - qualifying rules