Statutory Paternity Pay and Leave: employer guide

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Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

  • the date Statutory Paternity Pay started
  • the paternity payments you’ve made (including dates)
  • the payments you’ve reclaimed
  • any weeks you did not pay and why
  • if adopting, a letter from the adoption agency or a matching certificate

You must keep records for 3 years from the end of the tax year they relate to (for example by using form SPP2 or keeping your own records).

  1. Step 1

  2. and

  3. Step 2

  4. Step 3

    You need to register with HMRC so you can pay tax and national insurance for your employees.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software
  5. Step 4

  6. Step 5

  7. Step 6