Paternity – Leave & Pay

Employers’ Recovery of Payments

Employers can recover the amount of Statutory Paternity Pay (SPP) they pay out in the same way as they can claim back Statutory Maternity Pay. Employers can claim back 92% of the payments they make, with those eligible for small employers relief able to claim back 100% plus an additional amount in compensation for the employer’s portion of National Insurance contributions paid on SPP.

In addition, employers who need can get funding in advance for payments of Statutory Paternity Pay from the Inland Revenue.

This article reproduced under Crown Copyright © 2003-2009

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