Statutory Paternity Pay: employee circumstances that affect payment
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Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 6
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Safety & operations
- Licence
- Open Government Licence v3.0
Description
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies. Consult the original guidance for current legal and operational details.
Contents
- Employee earnings affected by a backdated pay rise
- Employee does not qualify for SPP: PAYE Settlement Agreements
- Salary sacrifice
- Foster carers
- Stillbirth
- Premature or early birth
- Child dies
- Child stops living with the adopter
- Child is not placed or placed later
- More than one child is placed
- Employee dies
- Employee leaves job before paternity leave is taken
- Employee leaves job after being matched with a child
- Reinstatement after dismissal
- Reinstatement after armed forces service
- Break in employment
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Statutory Paternity Pay: employee circumstances that affect payment’ (updated 17 April 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026