Additional statutory paternity pay (ASPP)

You can easily process additional statutory paternity pay (ASPP) by using Payroll to automatically calculate it for you.

We’ve gathered together everything you need to help you understand the qualifying rules and entitlement, as well as how to record it.

You can also find information from GOV.UK.

From 5 April 2015, additional statutory paternity pay (ASPP) is replaced by shared parental pay (ShPP). If the due date is on or after this date, the employee may be entitled to ShPP.

Qualifying criteria

To qualify for ASPP, the following conditions must be met:

  • The mother must qualify for statutory maternity pay (SMP) or maternity allowance (MA) in her own right.
  • The mother must have returned to work with at least two weeks SMP or MA outstanding and she must have stopped receiving payment for this.

The employee must:

  • Be the biological father or the husband, civil partner or partner of the mother. This includes a female partner in a same sex relationship.
  • Have or expect to have the main responsibility, apart from the mother, for the upbringing of the child and intend to care for the child during the ASPP period.
  • Have been continuously employed by you for at least 26 weeks prior to the qualifying week and remain in continuous employment with you up to the start of the ASPP period.
  • Provide you with form SC7 at least eight weeks before the ASPP period is due to start. The ASPP period must be at least 20 weeks after the birth of the baby. If they change their mind about when they want the ASPP period to start, they must provide you with at least six weeks notice before the original start date, or the new start date, whichever is earlier.
  • Have average weekly earnings of not less than the lower earnings limit (LEL) for national insurance (NI) for the relevant tax year. For the 2016/2017 tax year, this is £112.00.

There are no age restrictions, or a minimum or maximum restriction on the number of hours or days that an employee needs to work, included in the qualifying conditions for ASPP. If, for any reason, your employee is not entitled to ASPP, you should give them Form ASPP1.

Entitlement

The employee can receive ASPP for a minimum of two weeks and a maximum of 19 weeks. The earliest ASPP can start is 20 weeks after the child is born. In order for them to qualify, the child’s mother must be entitled to receive SMP or MA in her own right. She must have returned to work and have stopped receiving payment for this.

ASPP is only payable during the mother’s maternity pay period, which is the 39 weeks in which SMP would be payable if the mother had not returned to work. For example, if the mother returns to work after 30 weeks and has 9 weeks SMP or MA remaining for which she won’t be paid, your employee can receive 9 weeks ASPP.

In addition to this, the employee may also be entitled to receive additional paternity leave (APL). This can be for a minimum of two weeks and a maximum of 26 weeks and can be taken up to the child’s first birthday. This must be taken in complete continuous weeks.

The employee doesn’t receive ASPP for any additional leave taken after the mother’s maternity pay period ends.

To record ASPP

Watch how

  • 1. Pay Runs tab > Process Pay Run.
  • 2. Check the pay date is correct > Next.
  • 3. Select the employee > Add Absence.
  • 4. Choose Additional Paternity (Birth) > complete the following details:
Item Description
Child Due Date Enter the date that the child is due to be born.
Documentation Received If the employee has notified you formally of their intention to take paternity leave using Form SC7, choose Yes.
Mother’s Forename Enter the baby’s mother’s first name.
Mother’s Surname Enter the baby’s mother’s surname.
Qualifying Week This is the 15th week before the baby is due to be born.
Actual Date of Birth Enter the date the baby is actually born.
Mother’s Leave Started Enter the start date of the mother’s maternity leave. If the SMP period begins on a Monday, the end date should be a Sunday.
Mother’s Leave Ended Enter the end date of the mother’s maternity leave.
Mother Returned to Work Enter the date when the baby’s mother actually returned to work.
Start Date Enter the date the employee wants to start their additional paternity leave.
End Date Enter the date the employee wants the additional paternity leave to end.
Pension Earnings If any payment made to the employee as ASPP should be included in pensionable earnings, select this check box.
Qualifying Earnings If any payment made to the employee as ASPP should be included in qualifying earnings, select this check box.
  • 5. Click Save.

If there’s not enough information to calculate the average weekly earnings (AWE), this option appears:

Issue Certificate ASPP1 If the employee isn’t entitled to ASPP because their earnings are less than £112, click the ASPP1 link and provide them with the form.
Manually set the AWE value If you started using Payroll part-way through the tax year and there’s not enough history to calculate the average pay, select Manually set the AWE value > enter the average weekly pay.
  • 6. Complete the pay run as normal.

Recovering ASPP payments from HMRC

An employer can usually reclaim 92% of employees’ statutory payments.

For more information, please visit GOV.UK.