- The father must provide evidence (form SC3) to the employer stating they are the biological father, the husband of the mother, or living with the mother in an enduring relationship. And in all cases will look after the baby.
- The father must not have conceived the baby before the employment started.
- The father must be continuously employed by the same employer from conception to 15 weeks before the baby is due.
- The father must have earned at least the lower earnings level (for Class 1 NIC) on average over the 8 weeks prior to the 15th week before the baby is due.
- The father must give the employer sufficient notice of wanting to take paternity pay or leave (4 weeks for pay, 15 weeks for maternity leave)
Paternity pay and leave can only be taken after the baby is born, and within 8 weeks of the due date.
Paternity pay is payable at a weekly rate for 1 or 2 complete weeks. These cannot be two separate weeks but must be taken together.
Paternity pay is payable at a standard rate.
The employer can recover 92% or 104.5% (depending upon employer size) of this money from the government as a reduction in the PAYE paid over each PAYE month.
For more information contact Will Johnson on 07967 522374.