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If you have policies and procedures regarding Statutory Paternity Leave (SPL) and Pay (SPP), be aware of changes coming from the start of the 2024/25 tax year. 

The Government committed to making it easier for fathers to take leave (and pay) as follows:

  • The two weeks paternity leave can be taken in non-consecutive blocks of one week (compared to the fixed regime now)
  • Instead of having to take the two weeks within 56 days of the birth / placement of a child, this is extended to 52 weeks
  • The employee will have to provide a 'Notification of entitlement' 15 weeks before the birth / placement AND
  • A leave request form 28 days before the required leave dates

There is NOT a change to the eligibility and rate of payment / reclaim criteria, but the current rules will be more flexible. Legislation will be introduced so the changes are effective 06 April 2024 and in place by 08 March 2024 (28 days before 06 April 2024).

About the Author

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Paul Newbold

Partner
After qualifying with KPMG where he gained significant audit experience, Paul joined Torgersens in 1991 and became the firm’s audit partner in 2000. Paul employs his broad range of financial skills to provide commercial and accounting advice to a range of owner-managed businesses in the independent retail, education and professional services sectors. He also has extensive experience dealing with charities, Registered Social Landlords and not-for-profit organisations and co-operatives.   Outside of work, Paul likes to visit Eastern France and South-West German and read novels by David Morrell, Michael Blake and Harper Lee. He also likes watching films, his favourite is The Shawshank Redemption.

To get in touch please e-mail paul.newbold@torgersens.com.

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