Statutory Neonatal Care Pay and Leave: employer guide
Record keeping
You must keep records of Statutory Neonatal Care Pay for HM Revenue and Customs (HMRC), including:
- the start date for any period it was paid
- the payments you’ve made and the dates they were paid
- details of any weeks the employee claimed Statutory Neonatal Care Pay but you did not pay and the reason why
You’ll also need to keep records of:
- the employee’s written declaration, stating their caring responsibilities for the baby and their relationship with them
- the name of the baby
- the date they began neonatal care
- the date they left neonatal care (this can be provided later if the baby was still in neonatal care at the time of completing the declaration)
You must keep records for 3 years from the end of the tax year they relate to. You can use HMRC’s record-keeping form (NEO2) or your own.