Pay attention to paternity rights

• If they are a permanent employee
• Have been continuously employed for 26 weeks or more by the end of the qualifying week (end of the 15th week before the child is due)
• The employee is the father of the child and expects to have responsibility for the child; or are married to or are the partner of, the child’s mother, but are not the child’s father but expect to have the main responsibility, along with the mother, for the upbringing of the child
• The employee has been earning at, or above, the Lower Earnings Limit before tax on average over the 8 weeks up to the end of the qualifying week

Statutory paternity leave is two weeks’ paid leave after the baby is born. The leave must been taken as a block of either one or two weeks.

The employee does not have to take the paternity leave immediately after the birth – it can be taken any time after the birth as long as it is completed by the 56th day after the baby is born. Unlike maternity leave, paternity leave cannot be taken before the baby is born.

Notice period

If an employee intends to take paternity leave they must provide their employer with notice that specifies:

• The week the child is to be born in
• The length of leave that they intend to take – either one week or two consecutive weeks
• The date chosen for the leave to begin in

This notice must be given before the 15th week before the week the child is due. In cases where this is not possible, or reasonably practicable, for example if the child is born prematurely or the pregnancy is discovered very late, then notice must be given as soon as is reasonably practicable.

Statutory Paternity Pay

During paternity leave an employee is entitled to Statutory Paternity Pay at a flat rate of £100 a week, or 90 percent of their average earnings if they earn less than £100 per week.

Returning to work

It is unlawful for an employer to treat an employee unfairly, dismiss him or select him for redundancy in preference to other comparable employees for any reasons connected with paternity leave. This right applies regardless of the employee's length of service.
Your employee is entitled to return to the same job following paternity leave. He is entitled to benefit from any general improvements to the rate of pay or other terms and conditions that may have been introduced for his grade or class of work while he was away.

For more information you can call the HMRC Employers Helpline on Tel 08457 143 143.

Paternity leave applies to people in same-sex partnerships as well as heterosexual partnership.