Statutory Neonatal Care Pay and Leave: employer guide

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Help with statutory pay

For financial help with statutory pay, you can: 

Apply for an advance if you cannot afford payments

You can apply online for an advance to pay for an employee’s Statutory Neonatal Care Pay. Contact HM Revenue and Customs (HMRC) if you’ve got questions about advance payments. 

Before you start, you’ll need:

  • your employer PAYE reference 
  • your payment or account office reference numbers - this is on the letter you received when you first registered as an employer
  • the amount of tax or National Insurance you owe to HMRC
  • bank or building society details for you or the third party it’s being paid to 
  • a completed R38 form if the advance is being paid to a third party 
  • your email address or Government Gateway ID and password 

You’ll also need information about the employee including their: 

  • National Insurance number 
  • average weekly earnings 
  • Neonatal Care Leave and Pay arrangements

Apply online to be paid in advance.

After you’ve applied 

If the advance is being paid to a third party and you’re sending a completed R38 form by post, send it to HMRC within 4 weeks of applying for an advance. 

Corporate Treasury
HMRC
BX9 1BG 

Once your application has been approved, the money will be paid to the bank or building society account you provided or you’ll be sent a cheque, depending on which payment option you chose. If there are any issues with your application, HMRC will contact you. 

Paying back your advance payment 

You’ll need to pay back your advance payment through an Employer Payment Summary (EPS).

View a printable version of the whole guide

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