Statutory Paternity Leave

Eligible employees get either 1 or 2 weeks consecutive leave - even if they have more than one child (eg twins).

Leave can’t start before the birth. The start date must be one of the following:

• the actual date of birth
• an agreed number of days after the birth
• an agreed number of days after the expected week of childbirth

Leave must finish within 56 days of the birth (or due date if the baby is early). The start and end dates are different if the employee is adopting.

Statutory Paternity Pay

Statutory Paternity Pay for eligible employees is either £138.18 a week or 90% of their average weekly earnings (whichever is lower).

Paternity pay can only be paid while the employee is on paternity leave. Tax and National Insurance need to be deducted.

Calculate an employee's paternity leave and pay using the maternity and paternity calculator.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

Employees can get more leave or pay if:

• their partner returns to work and they qualify for Additional Paternity Leave and Pay
• your company scheme offers more

You must make sure your paternity leave and pay policies are clear and easily accessible to staff.

If the baby dies

Employees still qualify for leave and pay if the baby is either:

• stillborn from 24 weeks of pregnancy
• born alive at any point in the pregnancy but later dies

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during paternity leave. You still have to pay Statutory Paternity Pay even if you stop trading.

Employees must:

• have worked for you continuously for at least 26 weeks by the end of the 15th week before the expected week of childbirth (known as the ‘qualifying week’)
• be classed as an employee (paternity leave only)
• be employed by you up to the date the child is born (or placed with the adopter) (paternity pay only)
• be on your payroll and earn at least £111 a week (gross) in an 8 week ‘relevant period’ (paternity pay only)
• give you the correct notice
• be taking time off to look after the child
• be responsible for the child’s upbringing

The qualifying week is different if the employee is adopting.

They must also be one of the following, the:

• father
• husband or partner of the mother (or adopter)
• child’s adopter

Calculate an employee's qualifying week, relevant period, notice period and paternity pay using the maternity and paternity calculator.

There are special rules for some employee situations eg if they leave or become sick.

If the child is born early

If the child is born early, the employee is still eligible if they've worked for you continuously for at least 26 weeks by the expected week of childbirth.

For very premature births where the child is born 15 weeks before the due date, you'll need to calculate paternity pay using your payroll software (if it has this feature) or work it out manually.

The notice periods and forms are different if the employee is adopting.

Statutory Paternity Leave

Employees must tell you at least 15 weeks before the week the baby is expected:

• the baby’s due date
• when they want their leave to start - they can change this with 28 days' notice
• how much leave they want

Notice doesn’t have to be in writing unless you request it. Employees can use form SC3 to request leave and pay.

Download 'Form SC3, notice for Ordinary Statutory Paternity Pay and Leave' (PDF, 82KB)

Statutory Paternity Pay

Employees must request paternity pay at least 28 days before they want it to start using form SC3 (or your own version). Take a copy and give the original back to the employee.

Late notice

You can delay the leave or pay start date if the employee doesn't have a reasonable excuse for giving you the wrong amount of notice. To delay it, write to them within 28 days of their leave request.

Eligible employees are entitled to paternity leave and pay if they’re adopting a child.

Calculate an employee's paternity leave and pay using the maternity and paternity calculator. For overseas adoptions you'll need to use your payroll software (if it has this feature) or work it out manually.

Eligibility

An employee adopting a child must:

• have worked for you continuously for at least 26 weeks by the end of the week they were matched with a child (UK adoptions)
• have worked for you continuously for at least 26 weeks by either the date the child arrives in the UK or when they want their pay to start (overseas adoptions)
• confirm that their partner is getting Statutory Adoption pay in writing or by giving you a copy of their partner’s form SC6
• meet the other eligibility conditions for paternity leave or pay

Notice period

An employee adopting a child must send you form SC4 for:

• leave - no later than 7 days of their co-adopter or partner being matched with a child
• pay - 28 days before they want their pay to start

For overseas adoptions the form and notice period is different. The process is explained on form SC5.

Download 'Form SC4 - paternity pay and or leave request (UK adoption)' (PDF, 115KB)
Download 'Form SC5 - paternity pay and or leave request (overseas adoptions)' (PDF, 78KB)

Leave start date

An employee taking paternity leave because they’re adopting can start their leave:

• on the date of placement
• an agreed number of days after the date of placement
• on the date the child arrives in the UK or an agreed number of days after this (overseas adoptions)

Leave must be taken within 56 days of the date of placement or the child’s arrival in the UK (overseas adoptions).

Proof of adoption

Employees must give you proof of adoption to qualify for paternity pay. Proof isn't needed for paternity leave unless you request it. Proof can be a letter from their adoption agency or their matching certificate.

You must keep records of the proof.

You can refuse Statutory Paternity Pay if the employee doesn’t qualify. To do this send them form OSPP1 within 28 days of their pay request. You must keep a copy.

Download 'Form OSPP1, Non-payment of paternity pay' (PDF, 49KB)

The employee can ask you for a written statement explaining your decision. You have to give this to them within a reasonable time (eg 7 working days).

You must keep records for HM Revenue and Customs (HMRC), including:

• the date Statutory Paternity Pay started
• the paternity payments you've made (including dates)
• the payments you've reclaimed
• any weeks you didn't pay and why
• if adopting, a letter from the adoption agency or a matching certificate

You must keep records for 3 years from the end of the tax year they relate to.

For financial help with statutory pay, you can:

• reclaim payments (usually 92%)
• apply for an advance if you can't afford payments