SPP calculator
Important updates:
10 July 2009
The SPP calculator includes the correct rates of SPP from 6 April 2009. However any weekly calculation to align the SPP pay week is currently producing incorrect results for any Paternity pay period that includes 6 April 2009. Any Paternity pay period that does not include 6 April 2009 will be calculated correctly. HM Revenue & Customs apologises for any inconvenience this may cause and will provide a further update on this page when this problem has been resolved.
SPP calculator (birth)
The Statutory Paternity Pay (SPP) Calculator for births will help you to work out if you have to pay SPP to your employee and if so how much you have to pay. It will also help you to work out how much SPP funding you can get back.
SPP is available to any employee who is:
- a biological father
- a partner, civil partner or husband who is not the baby's biological father
- a female partner in a same sex couple
You will not be able to use the calculator for any case where the baby born date is before 3 April 2005. In these cases refer to the Employer Helpbook E19 (PDF 269K)
If you have used the Statutory Paternity Pay (SPP) calculator to calculate the amount of repayment or recovery previously please check for any updates below and click on the appropriate link below:
To access use the link below:
Calculate your employee's Statutory Paternity Pay
If you have not used the Statutory Paternity Pay (SPP) calculator previously please read the information needed below and click on the link above or below:
To work out how much SPP you will have to pay you will need:
- A declaration of family commitment signed by the employee. This can either be form SC3 or your own version of the form.
- To establish whether your employee's gross earnings attract Class 1 National Insurance contributions (NICs) or would if they were high enough.
- The date your employee expects to stop work.
- Your employee's gross pay amounts and dates in the set period.
- The date your employee started working for you.
To calculate the funding you can get you will need:
- the amount of SPP you are liable to pay as calculated by the calculator
- details of your gross Class 1 NI Liability for the relevant tax year
You may want to look at Statutory Paternity Pay: an overview.
HM Revenue & Customs cannot be held liable for incorrect output from this Calculator.
Correct information can only result from this Calculator if correct details are entered.
If you experience problems printing result pages on the calculator try setting the page orientation from portrait to landscape.
If you encounter any problems using the calculator please let us know by using our feedback form and selecting 'Feedback about the website' from the list.
To access use the link below:
