We offer free employer support to all our clients

Ordinary Statutory Parental Pay (OSPP) is your employee entitled to it?

OSPP is paid to Employee’s who are either the biological father or a partner of either sex who is taking responsibility for the baby’s upbringing and taking time off work to support the mother

Ordinary Statutory Parental Pay is not payable to relatives such as Grandparents, Aunts and Uncles

OSPP may be payable to an employee who is adopting a child or is the partner of someone adopting a child on their own through a UK adoption agency or registered Agency if the child is coming from abroad

The employee cannot be paid OSPP if they are been paid Statutory Adoption Pay (SAP) but they may be entitled to OSSP if they are the partner (male or female) to someone who is being paid SAP

Qualifying Conditions

  • The employee has to have been employed continuously by the same employer for at least 26 weeks before the qualifying week (15th week  before the baby is due) and continue working for the same employer until the end of the week before the OSPP period begins
  • The employee has to have been employed continuously by the same employer for at least 26 weeks by the end of the week the employee was matched with a child and continue working for the same employer until the end of the week before the OSPP period begins
  • The employee on average must have earnings of at least the Lower Earnings Threshold
  • The employee has given the employer at least 28 days notice.  (Employers should be reasonably flexible as differences between the birth date and actual birth can vary.  For adoption purposes employers must accept that there is often very little time between the match and placement of a child
  • Employees should indicate if they are taking 1 or 2 weeks OSSP
  • Complete the correct paperwork

OSSP cannot be paid without the relevant forms

The most likely forms an employer will have to deal with for OSPP are Declarations of Family Commitment

  • SC3 – Becoming a parent
  • SC4 – Becoming an adoptive parent
  • SC5 – Ordinary Statutory Parental Pay and paternity leave when adopting from abroad

 Rates for Ordinary Statutory Parental Pay

From the 6th April 2018 Ordinary Statutory Parental Pay is payable at a weekly rate of £145.18 or 90% of the employee’s average weekly pay, whichever is lower for 2 weeks

Historical Statutory Payments

The Employee can chose when they want to take leave and how many weeks they want to take.  The employee can take either 1 week or 2 consecutive weeks.  The 2 weeks available cannot be split into 2 separate weeks

None qualifying Employees

If the employee does not qualify for OSSP they may still take leave.  The employer must issue the employee with form OSPP1 along with a copy of the declaration of family commitment.  The employee may be able to claim a benefit

Returning to Work

The employee has the right to return to their original job

Discrimination

The employee has the same rights as the rest of the work force including bonuses, pay increases and other benefits on offer

Employer Funding

Advance funding from HMRC is available to small employers who cannot afford statutory payments.  When possible statutory payments should be off set against PAYE payments due to HMRC

Employer Reclaims

Employers can recover the OSPP paid to an Employee the reclaim amounts are;

  • 103% if the total Class 1 NICs for the previous tax year are £45,000 or lower
  • 92% if the total Class 1 NICs for the previous tax year are above £45,000

We calculate and reclaim any statutory payments made Free of Charge

Accurate records must be kept HMRC will want to see the evidence in case of an enquiry