Employees must satisfy the eligibility criteria in relation to each of the rights.
Not all employees are entitled to Statutory Adoption Pay, Statutory Paternity Leave or Statutory Paternity Pay.
We recommend that you read the relevant sections of the toolkit for more information.
Only one parent can take Statutory Adoption Leave and Statutory Adoption Pay. The other parent may take Statutory Paternity Leave and Statutory Paternity Pay (even if they are a woman). It is important to check eligibility for leave and pay.
An employer can recover either 92% or 104.5% of Statutory Paternity Pay from HM Revenue and Customs. Advance payment may also be available.