Additional Guidance on Reclaiming Statutory Paternity Payments.

For those navigating the transitional period, here's the scoop on reclaiming Statutory Paternity Pay (SPP):

Single Block Scenario:

If an employee took a single block of Statutory Paternity Pay (SPPL) before 6 April 2024 (lasting 1 or 2 weeks), employers can claim repayment for that one consecutive block. Reclaiming is a breeze through your payroll software or standard procedures.

Non-Consecutive Blocks:

In the case of 2 non-consecutive SPPL blocks taken before 6 April 2024, employers can claim repayment for only one block before this date. Hold tight for the second SPP block—reimbursement will be possible once the PAYE system gets its update.

SME Advantage:

Small and medium-sized employers (SMEs), listen up! If your Class 1 National Insurance payments in the last tax year were £45,000 or less (ignoring any reductions), and you're finding it challenging to cover statutory payments, fear not. SMEs can seek advance payment from HMRC, with applications accepted up to 4 weeks before the first payment is needed.

For in-depth details and the nitty-gritty of reclaiming SPP payments, head to GOV.UK. Stay informed and make the process work seamlessly for your business.