Eligibility SNCP applies to parents of children born on 6 April 2025 or after. Parents aren't entitled to SNCP if their child is born on or before 5 April 2025, even if they start neonatal care on 6 April 2025 or after. To qualify for SNCP, an employee must: - Meet HMRC's criteria as a parent with caring responsibility
- Give you the correct notice
- Remain employed up to the day they claim the pay
- Earn on average at least £125 per week gross in the eight week 'relevant period'
- Have worked in their employment continuously for at least 26 weeks up to the end of the ▼ 'relevant week'
The employee meets this requirement automatically if they receive statutory parental payments, for example maternity, for the same child. If not, the 'relevant week' is 15 weeks before the child's first day of neonatal care. HMRC will publish their detailed guidance for SNCP eligibility on Gov.UK. When this is available, we'll add a link in this article for more information. Entitlement Eligible employees accrue one week of SNCP for each seven-day period their child is in neonatal care. This rounds down to the nearest full week. For example, 19 days of neonatal care accrues two weeks. Employees must take their SNCP entitlement within 68 weeks of the child's date of birth. If the employee accrues SNCP during unplanned neonatal care, they can take this as one period of leave, or in blocks of whole weeks. ▼ View an example. If an employee has accrued four weeks of SNCP during unplanned neonatal care, they can take four separate blocks of SNCP, one week at a time. Alternatively, they could take one block of four weeks, or anything in-between depending on their needs. Where your employee accrues SNCP during planned neonatal care, they must take this in one block. Weekly payment rate This is the lesser of either 90% of the employee's average weekly earnings, or £187.18. HMRC will publish their detailed guidance for SNCP entitlement on Gov.UK. When this is available, we'll add a link in this article for more information. Process SNCP in your payroll If you're ready to process this payment, follow our enter SNCP via the employee record article. NOTE: If your business is eligible to claim Small Employers' Relief (SER), set this up before you process SNCP. For help with doing this, follow the how to enable SER article. [BCB:47:Sales - SEB:ECB] [BCB:141:Limitless - 50 Payroll - Statutory Payments:ECB] [BCB:191:UKI - #GetMoreFeedback:ECB]
|