Article Title : Paternity Pay
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If the partner of one of your employees is having a baby, they will qualify for SPP if they have:
You must pay eligible employees the lower of:
As with SMP you can recover some or all of your SPP payments from HMRC, this is dependent on the size of your annual NICs liability.
For details on the paternity leave rules and SPP entitlement for adoptions please give us a call.