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SPM140200 | Statutory Paternity Pay (SPP) - general information: conditions for entitlement for birth

From HM Revenue & Customs · Statutory Payments Manual

To qualify for SPP an employee must have, or expect to have, responsibility for the upbringing of the child, and be

  • the child’s biological father, or

  • be the partner of the child’s mother, or

  • be one of the intended parents of a child due to be born to a surrogate mother

Partner of the child’s mother

A partner is any person who lives with the mother in an enduring family relationship but is not an immediate relative, such as

  • grandparent

  • aunt or uncle,

  • brother or sister.

The employee must:

  • have a prescribed relationship with the child and the child’s mother

  • stop working for, or take leave from, the employer for the purpose of caring for the child or supporting the mother

  • have been continuously employed for at least 26 weeks continuing into the QW, 15th week before the week the baby is due, and from the end of the QW to the date of birth

  • have AWE of not less than the LEL which applies at the end of the QW.

Employed fathers in Northern Ireland must notify the employer by the Saturday of the 15th week before the week the baby is due of the date from which they expect the liability to pay him SPP to begin, or if this is not reasonably practicable, then notice must be given as soon as it is, see SPM140600.

Employed fathers in Great Britain (England, Scotland & Wales) will no longer be required for to advise their employer of provisional dates of leave 15 weeks before birth. Instead, they will give a notice of entitlement 15 weeks before birth and will give 4 week’s notice of the dates they intend to take leave before each week of leave. This will be done using online forms or an employer's own form

The employee is not entitled to be paid SPP if they do not intend to care for the child or support the mother.

The legislation

Section 171ZA(2)(a) of Social Security Contributions and Benefits Act 1992

Regulation 4 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Section 171ZE(4) of SSCBA