Terminology explained

Matching date (MD)

The date when the adoption agency told your employee that they had been matched with a child.

Matching week (MW)

The week (Sunday to Saturday) when the adoption agency told your employee that they had been matched with a child.

Week baby due

The week in which the expected date of the baby’s birth falls, starting with the preceding Sunday and ending on the following Saturday. If the birth falls on a Sunday, that date is the first day in the week baby due.

Qualifying week (QW)

The QWqualifying week is the 15th week (Sunday to Saturday) before the week baby due.

Before you begin

You need the following information to calculate your employee’s Statutory Paternity Pay (SPP):Pay:

• for SPPStatutory Paternity Pay — the declaration of family commitment signed by your employee — form SC3, SC4, SC5 or your own version
• the date your employee intends to stop work
• your employee’s gross pay and the dates they were paid
• the date your employee started working for you
• confirmation that your employee’s gross earnings are liable to employer’s Class 1 National Insurance contributions (NICs) or would be but for their age or level of earnings

Calculate Averageaverage Weeklyweekly Earnings (AWE)earnings

AWE mustAverage weekly earnings must include all earnings on which Class 1 NICs:1 National Insurance Contributions:

• are due
• would be due if the earnings were high enough

SPP entitlementStatutory Paternity Pay entitlement depends on your employee’s AWE inemployee’s average weekly earnings in a ‘relevant period’. For the tax year 20242025 to 20252026 the AWE mustthe average weekly earnings must be £123£125 or more.

Divide all the earnings paid in the relevant period by the number of days, weeks or months in that period.

The relevant period (births)

This is usually the 8-week period before the QW.the qualifying week.

The end of the relevant period is the last normal payday on, or before, the Saturday of the QW.the qualifying week. If the baby is born before or during the QW,qualifying week, the relevant period will end on the date the baby is born. 

The start of the relevant period is the day after the last normal payday falling at least 8 weeks before the end of the relevant period.

Example weekly paid employee

Baby due on 24 March 2025:

QWQualifying week	Payday	Last payday at least 8 weeks before the end of the relevant period	Last payday on or before the Saturday of the QW qualifying week
8 December 2024 to 14 December 2024	Friday	18 October 2024	13 December 2024

The relevant period is 19 October 2024 to 13 December 2024.

Add up all the earnings paid between 19 October 2024 and 13 December 2024 and divide by 8 (the number of weeks in the relevant period).

Do not round the figure up or down to whole pence.

Example monthly paid employee

Baby due on 24 March 2025:

QWQualifying week	Payday	Last payday at least 8 weeks before the end of the relevant period	Last payday on or before the Saturday of the QW qualifying week
8 December 2024 to 14 December 2024	Last working day of the month	30 September 2024	29 November 2024

The relevant period is 1 October 2024 to 29 November 2024.

You need to:

1. Add up all the earnings paid between 1 October 2024 and 29 November 2024.
2. Divide by 2 (the number of months in the relevant period).
3. Multiply by 12 (number of months in the year).
4. Divide by 52 (number of weeks in the year).

Do not round the figure up or down to whole pence.

The relevant period (adoption)

This is usually the 8 week period before the MW.the matching week.

The end of the relevant period is the last normal payday on or before the Saturday of the MW.the matching week.

The start of the relevant period is the day after the last normal payday falling at least 8 weeks before the end of the relevant period.

Example — weekly paid employee (adoption)

Matching date is 54 December 2024:2025:

MWMatching week	Payday	Last payday at least 8 weeks before the end of the relevant period	Last payday on or before the Saturday of the MW matching week
130 DecemberNovember 20242025 to 65 December 20242025	Friday	1110 October 20242025	65 December 20242025

The relevant period is 1211 October 20242025 to 65 December 2024.2025.

Add up all the earnings paid during the relevant period and divide by 8 (the number of weeks in the relevant period).

Do not round the figure up or down to whole pence.

Example — monthly paid employee (adoption)

Matching date is 79 December 2024:2025:

MWMatching week	Payday	Last payday at least 8 weeks before the end of the relevant period	Last payday on or before the Saturday of the MW matching week
36 December 20232025 to 912 December 20232025	Last day of month	30 September 20242025	2928 November 20242025

The relevant period is 1 October 2024 to 2928 November 2024.2025.

You need to:

1. Add up all the earnings paid in the relevant period.
2. Divide by 2 (the number of months in the relevant period).
3. Multiply by 12 (number of months in the year).
4. Divide by 52 (number of weeks in the year).

Do not round the figure up or down to whole pence.

Weekly paid employees without a whole number of weeks in the relevant period

This may happen if you bring forward your employee’s normal payday because of bank holidays, for example at Easter or Christmas.

Divide the earnings by the number of weeks wages were actually paid, not the number of weeks in the relevant period.

Employees paid multiples of a week

This may happen if you pay your employee fortnightly or 4 weekly.

Divide the earnings by the number of whole weeks in the relevant period.

Monthly paid employees without a whole number of months in the relevant period

Work out the number of rounded months as follows:

• count the number of whole months
• count the numbers of odd days

Round up or down as follows:

• February — 14 days or less round down, 15 days or more round up
• any month except February — 15 days or less round down, 16 days or more round up

Divide the earnings by this number of rounded months.

Employees not paid in a regular pay pattern

Divide the earnings by the number of days in the relevant period and multiply by 7.

Mistimed payments

This only applies to regular payments of earnings paid other than on their normal date, for example due to a bank holiday.

A mistimed payment:

• occurs when the date of the actual payment of earnings is earlier or later than the normal contractual payday, such as an annual holiday
• should not be confused with a payroll error, where a mistake is made in the payroll resulting in a shortfall of pay, when working out the AWE in the relevant period

Divide the total earnings in the relevant period by the number of weeks wages were actually paid.

Overpayment or underpayment of earnings made during the relevant period

Always calculate AWE on all earnings actually paid within the relevant period. Where over or under payments of wages occur within the relevant period, include the overpaid or underpaid amount in the AWE calculation to decide if SPP is due.

Salary sacrifice

If an employee has entered into a salary sacrifice with you their AWE is calculated using the amount of earnings actually paid to them after the sacrifice during the relevant period.

Contractual benefits

The calculation of AWEaverage weekly earnings for SSPStatutory Paternity Pay is based only on earnings which are subject to Class 1 NICs.National Insurance contributions.

Do not include the value of any benefits which are exempt from class 1 NICsNational Insurance contributions (such as some childcare vouchers in your calculation.

Earnings in the relevant period affected by a backdated pay rise

If your employee receives a backdated pay rise which increases the amount of earnings already paid in the relevant period and was either:

• not entitled to SPP Statutory Paternity Pay
• entitled to SPPStatutory Paternity Pay at less than the standard rate

You must recalculate their AWEaverage weekly earnings to check if they are:

• now entitled, and pay any SPPStatutory Paternity Pay due
• entitled to an increase and pay any extra SPPStatutory Paternity Pay due

Calculate SPP

SPP isStatutory Paternity Pay is a weekly payment. It lasts for 1 or 2 complete weeks and the 2 weeks must be consecutive.

You must pay your employee the lower weekly rate of:

• £184.03£187.18 from 76 April 20242025
• 90% of their AWE their average weekly earnings

The SPP periodThe Statutory Paternity Pay period starts the day after the last day your employee worked before starting their paternity leave.

SPPStatutory Paternity Pay weeks start with the first day of the pay period. For example ana SPPStatutory Paternity Pay period which starts on a Wednesday will have pay weeks within the pay period which run from Wednesday to the following Tuesday.

SPPStatutory Paternity Pay paid part-weekly

You can pay SSPStatutory Paternity Pay as part weeks to help you align your payments to your employee’s normal pay period.

You can split the weekly rate into 2 parts. If you do this, you will make the calculation on the basis of dividing the weekly rate by 7.

For example, the pay period for a monthly paid employee covers 2 days in April and 5 days in May. Their employer should pay them two-sevenths in April and five-sevenths in May.

Help and advice

You can get advice from HMRC Employer Helpline.