To qualify, the employee: Must have been continuously employed by you for the 26 weeks up to and including the qualifying week. You must still employ them up to the date of birth or placement of the child The employee’s average weekly earnings (AWE) in the eight weeks before the qualifying week is at least £123.00. This is the 2024/2025 national insurance (NI) lower earnings limit (LEL). - SPP birth – Must be the baby’s biological father. Be married or in a civil partnership with the baby’s mother. Can also be living with the mother in an enduring family relationship. Can't be an immediate relative
- SPP adoption – Requires a prescribed relationship with the child. A prescribed relationship with the person responsible for the child is necessary
The employee should give you at least 28 days notice of when they want SPP to start. They need a good reason for notifying you later than that. You may find your employee isn’t entitled to SPP. Give them form SPP1 Ordinary Statutory Paternity Pay: non-payment explanation. Access a downloadable Form SPP1 on the Gov.uk website (opens in a new window). Access the SPP employer guide on the HMRC website (opens in a new window). [BCB:299:UKI - Personal content block - Dane:ECB]
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