< 5024 >

Edit SPP Adoption Details

Use

You can modify the Statutory Paternity Pay - Adoption Details for the selected employee on this screen. SPP is a legal entitlement to a certain amount of pay to help an employee take time off to care for a baby or support the mother in the first few weeks after the birth, or to help an employee take time off after a child is placed with the adopter.

SPP for adoption of a child is available to an employee who is:

• someone adopting a child with their partner, or
• the partner of someone adopting a child on their own and, the adoption is being arranged through an adoption agency in UK, or for adoption from abroad involves UK authorities.

It is not available to someone who is a blood relative of the adopter, such as the adopter's parent, grandparent, sister, brother, aunt or uncle or for privately arranged adoptions completed abroad that do not involve the UK authorities.

Note: SPP cannot be paid for any SPP pay week in which your employee works for you. Even if your employee works for you for just half a day they will still lose a whole week's SPP.

SPP Adoption Details

It is a legal entitlement to a certain amount of pay to help employees take time off after the child is placed with the adopter. The employee can choose to take one or two whole weeks pay and leave. This must be taken in a single block and must be taken within 8 weeks of the date the child is placed with the adopter.

Statutory Paternity Pay (SPP) is available to any employee who is: -

• The partner of someone adopting a child on their own, or
• Adopting a child with their partner.

If an employee is adopting a child with their partner, the couple must choose who gets SPP and paternity leave and who gets Statutory Adoption Pay (SAP) and adoption leave.

Note: SPP cannot be paid for any SPP pay week in which your employee works for you. Even if your employee works for you for just half a day they will still lose a whole week's SPP.

SPP Eligibility - UK Adoptions

Where a baby is being adopted within the UK, your employee will be entitled to Statutory Paternity Pay (SPP) if all of the following apply:

• they have responsibility for the adopted child's upbringing
• they are jointly adopting the child, or are the partner (regardless of gender) of a person adopting the child on an individual basis
• they have at least 26 weeks' continuous service with you by the 'matching week' - this is the week (beginning on Sunday and ending on Saturday) in which the adopter is notified of having been matched with the child
• they continue to work for you from the matching week to the date of the child's placement
• earn at least £116 a week (gross) in an 8-week ‘relevant period’
• they have declared their eligibility for SPP by giving you a completed form SC4 at least 28 days before they want their SPP to start.

SPP Rates and Recovery

You must pay eligible employees the lower of:

• the standard weekly rate - £172.48
• 90 per cent of their average weekly earnings

You can recover some or all of your SPP payments from HM Revenue & Customs (HMRC) - the proportion you can recover depends on the size of your annual NICs liability.

Paternity Leave and Pay

Eligible employees can choose to take a single block of either one week's or two weeks' paternity leave (PL). They cannot take it as odd days or as two separate weeks. Paternity leave (and pay) can begin any time from the date of the child's placement with the adopter but must be completed within 56 days of this date.

The employee can choose to begin PL on one of the following:

• The date on which the child is placed with the adopter, even if this is earlier or later than the expected date of placement. If the employee is at work on that date, their leave begins on the day after.
• A predetermined date after the expected date of placement.
• A date falling a specified number of days after the expected date of placement.

Recovery

Employers can recover either 92% of the SPP they have paid, or 100% plus compensation if they qualify for Small Employers Relief (SER). The qualification for SER, and the amount of compensation are the same as for SMP.

Matching Week

This is the week in which the person adopting the child is notified that they have been matched with a child

Placement

This is when the child actually starts living with their new family. Formal adoption takes place later.

For further guidance on SPP (Adoption) details Click here

Path

Payrun > Payment Frequency (Weekly/Monthly/2 Weekly/4 Weekly/Quarterly/Annual/Bi-annual) > Other Payments > SMP/SAP/SPP/ShPP/SPBP Payment & Record > SPP Adoption Details > View/Edit > Edit

Fields Available

Edit SPP Adoption Details

• Select SPP Adoption Payment Type: Select the appropriate option to indicate the effect SPP adoption will have on your employee's basic pay. This usually depends on your company's own policy.
• Reduce Full Basic by Statutory Pay Amount: Select his option is it is your policy to offset the employee's gross basic pay by the amount of SPP he or she is eligible to receive. i.e. the employee's gross basic pay will be reduced by the SPP amount. For example, The employee's normal gross basic wage is £500. This week she is eligible to receive £77 SPP so her gross basic wage will be reduced to £423. £423 basic + £77 SPP = £500.)
• Add Statutory Pay Amount to Timed Basic Pay: Select this option if you want SPP to be paid in addition to gross Basic pay. For example: if gross Basic pay is £500 and SPP is £90, then the employee will receive £590 gross pay.
• Statutory Pay Amount Only: Select this option if it is your policy not to pay your employee their basic pay when she is receiving SPP. Only SPP will be paid for the weeks the employees eligible to receive it.
• Match Notified Date: Enter here the date on which the match was notified. "Match" means the adoption agency has decided that the person is suitable to adopt a particular child. You will find this date on the Matching Certificate. You can use the calendar button to enter the date the match was notified.
• Child Placed Date: Enter here the date the child is actually placed i.e. the date the child actually starts living with their new family. You can use the calendar button to enter the date.
• Child Expected Date: Enter here the date the child is expected to be placed for adoption. You can use the calendar button to enter the date.
• Notified Leave Start Date: Enter here the date the employee told you they plan to start their adoption leave. You can use the calendar button to enter the date.
• Return to Work Date: Enter here the date the employee is expected to return to work. You can use the calendar button to enter the date.
• Disrupted Date: If the placement is terminated for any reason, enter the date it terminated here. Entitlement to SPP will remain for 8 weeks if the placement is disrupted after it has started, or if the child dies after placement. You can use the calendar button to enter the date.
• Enter Average Weekly Earnings manually: Select Yes from the drop down list if you wish to manually calculate and enter your employees average weekly earnings.
• Average Weekly Earnings: Enter here the average weekly earning of the employee.
• Manual Calculation: Select Yes from the drop down list if you wish to manually calculate and enter your employees SPP adoption amounts.
• SPP Adoption Amount for Manual Calculation: If you have selected manual calculation, then enter the amount of SPP adoption you wish to pay to the employee.
• Date of leaving: If the employee has left your employment, please enter the date of leaving here. If the employee stops work before the child is placed with the adopter they are not entitled to SPP. If they stop work after the child is placed with the adopter it doesn't matter why they left or that they aren't coming back, they are entitled to SPP as long as they don't start working for another employer / contractor. You can use the calendar button to enter the date.

This section is only applicable if you are migrating your data from your current payroll package

• Total number of weeks paid for SPP (Current plus Previous Tax Year Weeks): If you are migrating from another package, please enter the total number of weeks that have been paid for the SPP in previous & current tax year. If you are not migrating, please don't change the figure here, unless you specifically know what you are doing. This field cannot be edited after you update the YTD.
• Total amount of money paid for SPP (Current plus Previous Tax Year Amounts): If you are migrating from another package, please enter the total amount that has been paid for SPP in previous & current tax year. If you are not migrating, please don't change the figure here, unless you specifically know what you are doing. This field cannot be edited after you update the YTD.
• Total amount of money paid for SPP (Current Tax Year Amounts only): If you are migrating from another package, please enter the total amount that has been paid for SPP in this current tax year. If you are not migrating, please don't change the figure here, unless you specifically know what you are doing. This field cannot be edited after you update the YTD.

Associated Tasks

• Back: If you wish to exit this screen without saving the changes, click on this button. You will be taken back to the SMP/SAP/SPP/ShPP/SPBP  Payment screen.
• Update: If you are sure about all the entries and wish to continue, click on this button. You will be taken back to the View SPP Adoption screen, where all the changes can be viewed.

Related Topics