The following criteria should be met in order for an employee to qualify for Statutory Paternity Pay.
1. Earn on average at least £123 a week.
2. Provide the employer with the correct notice period.
3. Have been continuously employed by the employer for at least 26 weeks up to any day in the ‘qualifying week’.
If the employee usually earns an average of £123 or more a week, and only earned less in some weeks because employee was paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, employee may still be eligible.
The employer must provide SPP1 explaining why the employee is not eligible for Statutory Adoption Pay.
Statutory Paternity Pay (SPP) is paid for up to 2 weeks and the weekly amount is:
£172.48 or 90% of the average weekly earnings (whichever is lower).
Tax and National Insurance will be deducted from the Paternity Pay due to the employee.