SolvedSPM140400 | Statutory Paternity Pay (SPP) - general information: Paternity Pay Period (PPP)
From HM Revenue & Customs · Statutory Payments Manual
*FOR EMPLOYEES IN GREAT BRITAIN (ENGLAND, SCOTLAND & WALES)
PPP is the period for which SPP is payable.
The main features are:
it lasts for one or two weeks whether or not the employee intends to return to work for the liable employer after the birth of the baby (including through a surrogacy arrangement) or adoption of the child. If 2 weeks of Paternity Leave are taken they can be taken together or separately
if an employee is entitled to SPP from more than one employer each PPP could be different
it can start on any day of the week, depending upon the circumstances for birth and adoption
it must end within 52 weeks of the baby's birth. If the baby is born early it can be taken any time between the actual date of birth and the end of the 52 weeks from the due date
it must end within 52 weeks of the placement of a child for adoption or the child's entry into UK for adoption from abroad.
it ends if the employee starts work for a new employer after the start of the PPP
the employee is excluded from SPP for any weeks in which they are paid SSP
*FOR NORTHERN IRELAND EMPLOYEES*
PPP is the period for which SPP is payable.
The main features are:
it lasts for one or two complete weeks whether or not the employee intends to return to work for the liable employer after the birth of the baby (including through a surrogacy arrangement) or adoption of the child
if an employee is entitled to SPP from more than one employer each PPP could be different
it can start on any day of the week, depending upon the circumstances for birth and adoption
it must end within 56 days of the baby's birth. If the baby is born early it can be taken any time between the actual date of birth and the end of the 56 days from the due date
it must end within 56 days of the placement of a child for adoption or the child's entry into UK for adoption from abroad.
it ends if the employee starts work for a new employer after the start of the PPP
the employee is excluded from SPP for any weeks in which they are paid SSP