Maternity, paternity and adoption - an overview

Paternity pay

Fathers (or those with responsibility for bringing up children) who have 26 weeks' service by the 15th week before the Expected Week of Childbirth (EWC), are entitled to two weeks' paternity leave at or around the date the child is born.

During paternity leave, most employees are entitled to Statutory Paternity Pay (SPP). Employees must earn enough to pay National Insurance to qualify for SPP. Low-paid employees and those who don't qualify for SPP may be able to get Income Support.

Employees must give you 28 days' notice of when they want their SPP to start.

From April 2005, SPP is paid at a rate of £117.18 per week or 90 per cent of weekly earnings, whichever is lower.

Employers can recover 92 per cent of payments but if your total National Insurance payments are less than £45,000 per year you can recover 104.5 per cent to cover payments and other costs. You can recover SMP by deducting it from payments you make to HM Revenue & Customs (eg PAYE, National Insurance). You can also get funding in advance for payments of SMP from HM Revenue & Customs.

Further information about SPP for employees is available from the HM Revenue and Customs Employer Helpline on Tel 08457 143 143.

Subjects covered in this guide

• Introduction
• When an employee is pregnant
• Health and safety of new and expectant mothers
• Maternity pay
• Returning to work after maternity leave
• Paternity pay
• Adoption pay
• Maternity, paternity and adoption leave
• Parental leave
• Time off for dependants
• Family-friendly ways of working