Fuller guidance on this topic will follow shortly, as well as guidance covering the changes to adoption leave and pay as set out in the Children and Families Act 2014.
HMRC publishes updated guide to Shared Parental Leave
18 August
HMRC has published an updated version of the Developers Guide to Shared Parental Pay and Leave . Changes from version 1.0 to version 2.0 are shown in the amendment sheet at the end of the document. Test data to support this Guide will be issued in the coming weeks. A Developers Guide for Statutory Adoption Pay (SAP) will also be issued soon which will include tests for the 15/16 changes to SAP - information about these SAP changes is also included in the Introduction section of the attached document.
Shared parental leave and pay: implications for employers
4 September 2014
We are grateful to BusinessHR for their analysis of the forthcoming changes, in which they draw attention to some implications for employers which may have been overlooked by some readers. BusinessHR point out first that whilst the changes will only apply to those whose babies are due, or who adopt a child, on or after 5 April 2015, employees who are now pregnant or seeking to adopt a child may well be starting to inform you of their plans and to request details of their future entitlements. They are currently working on an updated template policy and guidelines for employees, but just to summarise: Maternity leave and pay: remain unaltered. A woman who wants to take advantage of this may still do so as the "default" position. So reasonable paid time off for ante-natal appointments; 52 weeks' leave, irrespective of length of service; and (for those with 26 weeks' continuous service by the fifteenth week before the baby is due) 39 weeks' Statutory Maternity Pay (SMP) - 6 at 90% of earnings and 33 at the flat rate. Those who do not qualify for SMP may receive maternity allowance (MA). Shared parental leave: the totally new stuff! Mothers on maternity leave must still take the compulsory two weeks (or four if working in a factory) period of leave after the baby is born, but after this they may choose to end their maternity leave and take shared parental leave instead. The remaining balance of leave and pay (maximum of 50 or 48 weeks' leave) may be shared between the two parents, who may take the leave together or separately. Detailed rules cover eligibility and notice requirements. Adoption leave and pay: are improved. Adoption leave will become a 'day one' right with the ability to convert to the new shared parental leave system. Statutory Adoption Pay (SAP) will be increased to mirror statutory maternity pay. Time off for ante-natal appointments: extended to fathers/mothers' partners with effect from 1 October 2014. Fathers/mothers' partners, including agency workers, will be given a new right to take unpaid time off work, of up to a maximum of 6.5 hours each occasion, to attend up to two ante-natal appointments (there will be no service requirement for this, although agency workers must have fulfilled the 12 week qualification period) Additional paternity leave will be abolished. (But will continue to apply for those whose babies are due before 5 April, so you still need to keep details on this!)
CIPP Policy News Journal
08/04/2015, Page 467 of 521
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