Definition
The minimum payment employers must make to eligible employees taking paternity leave. SPP is paid for up to two weeks at a flat weekly rate or 90% of average weekly earnings, whichever is lower.
UK Context
SPP for 2025/26 is 187.18 pounds per week or 90% of average weekly earnings, whichever is lower. To qualify, the employee must have 26 weeks continuous service by the 15th week before the expected week of childbirth and earn at least the Lower Earnings Limit. SPP is paid through payroll and employers can reclaim some or all of the cost from HMRC.
Best Practices
- Process SPP through normal payroll and ensure it is paid on the employee's usual pay date
- Claim reimbursement from HMRC for SPP paid, at either 92% or 103% depending on employer size
- Consider offering enhanced paternity pay above the statutory minimum as a competitive benefit
Frequently Asked Questions
How much can employers reclaim for SPP?
Small employers (those with total NIC payments of 45,000 pounds or less in the qualifying tax year) can reclaim 103% of SPP. Larger employers can reclaim 92%. The reclaim is made through the Employer Payment Summary submitted to HMRC.
Can SPP be split across two separate weeks?
From April 2024, paternity leave (and therefore SPP) can be taken as two separate one-week blocks at any point within the first 52 weeks after birth or adoption, rather than having to be taken consecutively within 56 days.