DANSP26600 | Evidence required to make statutory payments decisions: Statutory Paternity Pay
From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments
Before making a decision about Statutory Paternity Pay (SPP) or whether an employer is entitled to recover any part of SPP paid to employees and National Insurance contributions compensation under the small employers relief scheme (SER), evidence and representations must be collected from both parties to make a decision.
There may be conflicting evidence or interpretations of events by the employer and employee. Before the decision can be given the evidence must be considered objectively. Evidence must be collected from both parties. Depending upon the nature of the dispute, the evidence may include a selection of the following:
Where adoption is involved
Where birth is involved
Details about employment
whether there is a dispute about employment status and the outcome, see SPM220300 and DANSP15600,
whether the employee satisfies the continuous employment rule, see SPM250100,
any periods the employees worked for the liable employer during the paternity pay period, see SPM140300,
whether the employee started working for a new employer after the child was adopted, see SPM200400,
Wage records
If adopted from abroad
The decision maker will have to decide what evidence is required based on the nature of the dispute. They will have to establish all relevant facts and where possible obtain documents and/or extracts from relevant records to substantiate those facts.