Spp1 form 2025

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The document outlines the reasons for the non-payment of Statutory Paternity Pay (SPP) to an employee, detailing eligibility criteria and conditions under which SPP cannot be paid. It includes information on employment duration, notice requirements, evidence submission, earnings thresholds, and circumstances like statutory sick pay or legal custody that affect entitlement. Additionally, it provides guidance on what to do if the employee disagrees with the decision and suggests alternative support options.

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What is SPP in the UK?

Statutory Paternity Pay. Statutory Paternity Pay for eligible employees is either 184.03 a week or 90% of their average weekly earnings (whichever is lower). Tax and National Insurance need to be deducted. Calculate an employees paternity leave and pay using the maternity and paternity calculator.

What is SPP 1?

Statutory Paternity Pay: non-payment explanation (SPP1) Use form SPP1 if youre an employer and need to tell an employee why they arent entitled to receive Statutory Paternity Pay (SPP).

Who is eligible for SPP in the UK?

be classed as an employee (paternity leave only) be employed by you up to the date the child is born (or placed with the adopter) (paternity pay only) be on your payroll and earn at least 123 a week (gross) in an 8 week relevant period (paternity pay only)

Who is eligible for SSP in the UK?

To qualify for Statutory Sick Pay ( SSP ) you must: be classed as an employee and have done some work for your employer. earn an average of at least 123 per week. have been ill for more than 3 days in a row (including non-working days)

What is SPP in UK payroll?

When an employee takes time off work because their partner is having a baby or adopting a child then they may be eligible to claim Statutory Paternity Pay (SPP).

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Who is eligible for SMP in the UK?

Statutory Maternity Pay ( SMP ) To qualify for SMP you must: earn on average at least 123 a week. give the correct notice and proof youre pregnant. have worked for your employer continuously for at least 26 weeks continuing into the qualifying week - the 15th week before the expected week of childbirth.

What is the SPP benefit?

A statutory benefit payable to employees on statutory paternity leave, provided they earn at least the lower earnings limit. SPP is payable for up to two weeks at the prescribed rate (or earnings-related rate if lower) of statutory maternity pay.

How long do you get SPP for?

Statutory Paternity Leave Employees can choose to take either 1 week or 2 consecutive weeks leave. The amount of time is the same even if they have more than one child (for example twins).

Spp1 form 2025

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