What's changing?We've summarised the changes below, but you can find out more in the February 2024 HMRC employer bulletin >  NOTE: The changes below haven't been adopted in Northern Ireland yet. If you process SPP for an employee in Northern Ireland and they take two weeks off, the prior rules apply and they must be consecutive. You can find out more at Gov.uk >
Non consecutive weeksIn the 2023/2024 tax year and prior, employee's were entitled to take either one or two weeks of SPP/SPPA taken in one block. From the 2024/2025 tax year, employee's can take two separate weeks of SPP/SPPA within a year of the birth or adoption of their child. Notice periodWhen these changes take effect, employees must provide four weeks' notice to their employer prior to each period of leave.
When do the changes apply?The new rules only apply for babies with due dates within the new tax year. The dates that the changes take effect are different for SPP and SPPA. SPPThe changes apply to births from the first Sunday in April. This means when you process SPP for Baby Due Date of 7 April 2024 and after, the new rules apply. SPPAFor adoption, the new rules apply when the Expected Date of Placement is 6 April 2024 or after. Early birthEmployee's can take SPP or SPPA as soon as their baby is born. This means if the due date or expected placement dates fall into the new rules but their baby is born early, your employee is able to take two non consecutive weeks before 6 April 2024.
Software updateSage 50 Payroll v30 includes this new legislation, and allows you to process two separate weeks of SPP or SPPA. If you haven't updated your software yet, visit our download and install the Sage 50 Payroll year end update guide. V30 only allows you to enter two separate weeks of SPP or SPPA if the dates you enter for the employee are on or after when the changes apply from. If you'd like to find out more on how to process this, visit the guides below:
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