Statutory Paternity Leave changes

Statutory Paternity Leave rules and pay change slightly for parents where the expected week of birth begins after 6th April 2024.  Previously only a single block of one or two weeks could be taken and would need to finish within 56 days of the birth.

The main new rules are that the leave can now be taken in two non-consecutive weeks of a week each or a single two week block and the leave can be taken within 52 weeks of the birth.  The notice of entitlement needs to be given 15 weeks prior to the birth but only 4 weeks is required prior to leave periods.

The change comes into force from 8th March to enable the four week notice period.  If a period of leave is taken prior to 6th April, such as with a premature birth, then if the weeks are not consecutive the 2nd week would have to be recorded in the new tax year in order to claim the offset against employer’s National Insurance of 92% or 103% depending on circumstances.

Eligibility for paternity pay has not changed, the employee needs to have been earning above the Lower Earnings Limit (LEL – currently £123 per week) and have at least 26 weeks of continuous employment up to the qualifying week, which is the 15th week before the baby is due.  There is an HMRC tool that can be used to calculate eligibility.

Adoption pay and leave has also been reformed in line with the paternity leave changes.

Find out more at : The Paternity Leave (Amendment) Regulations 2024