PART 4: STATUTORY PAYMENTS
• to take up to four weeks parental leave at the end of the statutory leave period • to more than one amount of OSPP if employed by two or more employers at the Qualifying/ Matching Week • having two or more jobs, may take leave from one whilst remaining at work in another, without jeopardising payment in the former provided they are employed by both at the Qualifying/Matching Week. Administration of OSPP/ASPP Like other statutory payments, ASPP was administered by the employer, was treated as earnings and is subject to PAYE Income Tax and NICs. Other lawful deductions applicable to pay may be applied to OSPP and ASPP but not any type of Attachment of Earnings Order (AEO). Small Employers’ Relief (SER) is available to an employer who pays, or is liable to pay total employers and employees gross Class 1 NICs of the prescribed amount (threshold) or less, in the qualifying tax year. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Employers were permitted to align payment of OSPP/ASPP with their normal payment cycle to pay for weeks as they fall within monthly or weekly pay periods i.e. with odd days at the beginning or end of the pay period. In order to enable this to take place calculations were made using daily rates. The legislation only permits the daily rate to be calculated by dividing the weekly rate by seven, so the daily rate option cannot be used where there is a payment of occupational paternity pay to be offset against the SPP and this is not calculated on a seven day basis. Legislation will continue to refer to weekly rates and the employer must ensure that only full weeks are paid where due even if these straddle two pay periods. The daily rate for SPP for 2021/22 is £21.71. No daily rate is necessary for ASPP since its abolition on 5th April 2015.
Table of weekly Statutory Paternity Pay rates from 25th November 2002
Paternity Pay Period
Earnings Threshold
Weekly Rate (the lower of)
Employers Reclaim
Small Employers Relief
Std. rate Earnings No printing, copying or reproduction permitted. £ £ % % % 75 75.00 - 92 104.5 77 100.00 90 92 104.5 79 102.80 90 92 104.5 82 106.00 90 92 104.5 84 108.85 90 92 104.5 87 112.75 90 92 104.5 90 117.18 90 92 104.5
Reclaim Threshold
From
£
25/11/2002
40,000
06/04/2003
40,000
04/04/2004
45,000
03/04/2005
45,000
02/04/2006
45,000
01/04/2007
45,000
06/04/2008
45,000
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