Written by Rebeca Moss
12 Dec 2024
Paternity leave and pay: A guide for employers
Eden Scott is a team of recruitment professionals. While the information provided here is accurate to the best of our knowledge, it is intended for general guidance only. To ensure compliance with current and upcoming legislation, employers can consult with an HR or employment law specialist.
Paternity leave
Please note: paternity leave can sometimes apply to a mother’s female spouse or partner, or for a partner of a principal adopter.What is paternity leave?
Paternity leave is time off work for fathers or partners to support their family following the birth of their child or adoption of a child.What is statutory paternity leave?
Statutory paternity leave is the minimum time off that employers are legally required to provide eligible employees to help care for their child.Who is eligible for statutory paternity leave?
To be eligible for statutory paternity leave, employees must:- Have an employment contract with you
- Be the father of the child, the mother’s partner, or the child’s adopter
- Have worked for you continuously for at least 26 weeks by the end of the 15th week before the baby is due or the adoption placement
- Be taking paternity leave to support with the care of the child
- Adoptive fathers or partners are entitled to paternity leave, provided they meet the eligibility criteria.
How long is statutory paternity leave in the UK?
Statutory paternity leave is up to two consecutive weeks. Employees can choose to take one or two weeks but cannot divide them into separate blocks.Employees can combine paternity leave with shared parental leave to extend their time off work.
When can employees start statutory paternity leave?
Employees can start their statutory paternity leave:- On the day the baby is born or adopted
- From a specific date after the birth or adoption (this must be within 56 days of the child’s birth or placement)
- If the child is born prematurely, employees can begin their paternity leave earlier.
Do eligible employees have to take paternity leave?
No, paternity leave is optional, and employees can decide whether to take it.However, eligible employees must notify their employer of their intention to take paternity leave at least 15 weeks before the baby is due or within 7 days of the adoption match.
Can employees take more time off than their statutory paternity leave entitlement?
Yes, but this is at the employer’s discretion. Statutory paternity leave is the minimum entitlement, and employers can choose to offer more paid or unpaid leave.Are part-time employees entitled to paternity leave?
Yes, part-time employees are entitled to up to two weeks of statutory paternity leave if they meet the eligibility criteria. Their rate of paternity pay will relate to their regular rate of pay.Paternity pay and benefits
What is paternity pay?
Paternity pay is the amount of money employees receive during their paternity leave. This can be at the statutory paternity pay rate or higher if the employer provides enhanced benefits.What is statutory paternity pay (SPP)?
Statutory paternity pay is the legal minimum amount employers must pay employees taking statutory paternity leave.Who is eligible for statutory paternity pay?
To receive statutory paternity pay, employees must:- Have an employment contract with you
- Give you the right amount of notice (jump to: Notification and timing)
- Earn at least £123 per week (2024 threshold)
- Have worked continuously for you for at least 26 weeks by the end of the 15th week before the baby is due or the adoption placement.
Who pays statutory paternity pay?
Employers pay statutory paternity pay, but they’re entitled to government reimbursement through HMRC:- Employers with Class 1 National Insurance contributions of £45,000 or less in the previous tax year can reclaim 103% of the SPP they pay an employee.
- Other employers can reclaim 92% of the SPP.
For how long do employees receive statutory paternity pay?
Statutory paternity pay is paid for up to 2 weeks.How much is statutory paternity pay?
Employees receive the lower of:- £172.48 per week (2024 rate), or
- 90% of their average weekly earnings (before tax)
Are taxes and national insurance deducted from paternity pay?
Yes, taxes and national insurance are deducted from statutory paternity pay.Do employers need to make pension contributions during paternity leave?
Yes, employers must keep making pension contributions based on an employee’s usual earnings.Paternity leave for two-father families
In a two-father family, parental leave arrangements depend on the circumstances:- If the child is adopted, both fathers are entitled to adoption leave and pay. One father can take statutory adoption leave, while the other may take paternity leave or shared parental leave.
Read more: Adoption leave and pay
- If the child is born via surrogacy, one father can take statutory adoption leave, and the other may take paternity leave or unpaid parental leave.
- Both fathers can take shared parental leave, provided they meet eligibility criteria.
Read more: Shared parental leave and pay
Notification and timing
How should an employee claim statutory paternity leave?
Employees should notify their employer at least 15 weeks before the baby is due or 7 days after an adoption match. They must let you know:- The due date or adoption placement date
- The anticipated start date of their paternity leave.
How should employers respond to a statutory paternity leave claim?
Employers should confirm the start and end dates of the employee’s leave within 28 days of receiving their request.How should an employee claim statutory paternity pay?
Employees must:- Provide proof of eligibility (e.g., a birth certificate or official adoption papers)
- Notify you at least 28 days before the start of their paternity leave.
How should employers respond to a statutory paternity pay claim?
Employers must:- Confirm how much statutory paternity pay the employee will receive and when it will start and stop.
- Provide a form explaining the decision if the employee is ineligible for SPP
Rights and protections
What rights do employees have when returning to work after paternity leave?
Employees are entitled to return to the same job on the same terms and conditions after their statutory paternity leave.Can an employee’s role be made redundant while they’re on paternity leave?
Yes, but employees on paternity leave have enhanced redundancy protections. Employers must offer a suitable alternative role wherever possible before considering other candidates.What happens if an employee decides not to return to work after paternity leave?
Employees can resign during their paternity leave, but they must provide the agreed notice period. Statutory paternity pay will stop when their employment ends.Can an employee work for another employer during paternity leave?
Yes, if their employment contract allows it, employees can work for another employer during their paternity leave.Communication and management
Can employers contact employees on paternity leave?
Employers can make reasonable contact with employees on paternity leave but should only do so when necessary. Discussing the preferred level of communication beforehand is recommended.What are keeping in touch (KIT) days, and how do they work?
Employees on shared parental leave (not statutory paternity leave) can use KIT days. These allow them to work for up to 10 days without affecting their leave or pay. KIT days are not typically available during standard paternity leave.Read more: Shared parental leave and pay
Further reading
1 Maternity leave and pay: A guide for employers
2 Shared parental leave and pay: A guide for employers
3 Adoption leave and pay: A guide for employers
4 GUIDE: Unfair dismissal - How to protect your business