Statutory Paternity Pay is a weekly payment available to eligible employees who take time off work when their partner has a baby or they adopt a child. It is paid for one or two consecutive weeks at a fixed statutory rate.
Eligibility and notice requirements
Employees must meet minimum service and earnings conditions and give their employer the correct notice of the dates they intend to take. Employers can usually recover most of the cost from HMRC.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.