The amount of SPP is the same as the standard rate of statutory maternity pay (''SMP''). To find current rates of social security payments generally see Social Security/Employment related benefits/2011-2012 rates . The standard rate of SMP (and therefore of SPP) is £128.73 per week from April 2011.
Under regulations which came into in force on 6th April 2010 fathers of babies whose expected week of birth begins on or after 3rd April 2011 are entitled to up to six months "additional paternity leave" provided the mother has returned to work (see notes at Paternity Leave/2010 Additional Paternity Leave ). The practical effect is to give parents the option of dividing a period of paid leave entitlement between them (it should be noted that the two types of leave are legally quite separate and it is possible for the aggregate amount of leave for both parents, but not the statutory entitlement to pay during leave, to add up to more than 52 weeks). To the extent that additional paternity leave is taken during the mother’s 39 week maternity pay period it will be paid at the same rate and in the same way as Statutory Maternity Pay (Additional Paternity Leave Regulations 2010, SI 2010/1055).
An employee who is entitled to paternity leave will also normally be entitled to Statutory Paternity Pay ("SPP") during the one or two week period of his leave (or even her leave because, bizarrely, in spite of the title it is possible for a woman to be entitled to statutory Paternity leave and pay).
From 6th April 2005, the rules ensure that if an employee is reinstated or reengaged after a statutory dispute resolution procedure, their continuity of employment will be treated as unbroken for purposes of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002, SI 2002/2822 (see the Statutory Maternity Pay (General) and the Statutory Paternity Pay and Statutory Adoption Pay (General) (Amendment) Regulations 2005 SI 2005/358 and notes at Disciplinary procedures/2004 new regulations ).
In effect SPP is a contributions based National Insurance Benefit, albeit administered by employers and therefore, in general, employees who do not pay employee National Insurance Contributions are not entitled to it. More accurately, those whose normal weekly earnings are below the Lower Earnings Limit for National Insurance Contributions do not qualify for SPP (for current LEL see notes at Social Security/National Insurance contributions ). These employees (bearing in mind the minimum wage they will invariably be part timers) may nevertheless be entitled to Housing Benefit, Council Tax Benefit or Tax Credits (information is available from Jobcentres and Social Security offices).
If an employer considers that an employee who is claiming SPP is not entitled to it he must provide a written statement to that effect. This and other relevant forms and information packs are available from an HMRC website with tables and forms. There is also a useful HMRC "SPP calculator (birth)" and an HMRC "SPP calculator (adoption)" available on that website. There is also a useful section on Paternity Leave and pay on the direct.gov.uk website.
See also notes at Paternity Leave gener5ally, especially notes at Paternity Leave/an outline of the right .