Paternity- Statutory Paternity Leave (spl) And Pay (spp)
Rates at the start of a tax year Generally new statutory payment rates apply on the first Sunday in April. For the 2020/21 tax year this is 5th April 2020. This will not affect 2020/21 as the new entitlement does come into effect until 6th April, however any new rates for 2021/22 will come into effect from 4th April 2021. Statutory Parental Bereavement Pay Forms At the time of writing the detailed guidance on the new right was yet to be published, however it is expected that the forms accompanying the provision will be similar in type and purpose to those available for other statutory rights. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Advanced funding Employers who have insufficient tax, NICs and student loan repayments to fund payment of SPBP may make a request for advanced funding to HMRC. This is done via https://www.gov.uk/ recover-statutory-payments on the gov.uk website. Penalties For refusal or repeated failure to: • pay SPBP to an employee who has entitlement produce or keep required SPBP records, • it is expected that fines identical to those for the other statutory leave and payment entitlements will apply. This will mean a fine not exceeding £300 for SPBP will be levied in respect of each offence. For failure to produce records, documents or to provide information the maximum penalty is £300. For fraud or negligence in respect of incorrect statements, records, documents and payments of SPBP a further fine of up to £40 per day is expected to be applied for continuance of the failure. Guidance An HMRC Helpbook for statutory parental bereavement leave and pay available on the gov.uk website and can be found at https://www.gov.uk/parental-bereavement-pay-leave . No printing, copying or reproduction permitted. PATERNITY- STATUTORY PATERNITY LEAVE (SPL) AND PAY (SPP) Introduced on 6thApril 2003 to provide birth or adoptive fathers with the choice, and opportunity to spend more time with, and support their partner in adapting to the responsibilities and pressures of raising a new born child. From 5th December 2005 civil partners have also been entitled to receive SPP/SPL. From 6th April 2010 new regulations came into force that allow couples to transfer unused maternity/adoption pay and leave to the other party in the relationship. From 6th April 2015, however, the introduction of shared parental leave (ShPL & P) this right of transfer ceased. The regulations came into force for expected dates of childbirth/matching dates for adoption on, or after, 3rd April 2011. Until 5th April 2015, as a result of the introduction of additional Statutory Paternity Leave (APSL) and additional Statutory Paternity Pay (ASPP), the one or two weeks of leave and pay taken around the birth was renamed ordinary Statutory Paternity Leave (OSPL)
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