Beauchamp Charles Chartered Accountants - Statutory Paternity Leave and Pay Changes in 2024

Newsletter issue – October 2023

These affect us personally and professionally and 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. This information is provided to help you prepare.

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

The 2 weeks can be taken in non-consecutive blocks of one week (compared to the fixed regime now)
Instead of having to take the 2 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 just 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).

A small change but a major one for employers. So, we have prepared a simple action checklist below:

Item	Why?	Check (Y / N / N/A)
Policies and procedures	There are changes to the length of time over which leave (and pay) can be taken, how it can be taken and notifications the employee must give.
Software	Payroll and HR software must allow the flexibility from 06 April 2024. If you use HMRC's Basic PAYE Tools, they have advised this will be updated.
Gov.UK forms	The forms will change and you need to have these in your possession (the SC3, SC4, SC5, SPP1 and SPP2).
Internal forms	The above are not mandatory and you may have your own versions to update. Remember, there is the notification of entitlement AND the notification of leave start date.
Online guidance	HMRC produce a range of calculators, eligibility checker and guidance. They assure these will be updated in time for the reforms. Make sure you are referring to the correct and updated guidance.
Communicate!	This is a reform of an existing entitlement. But people need to know!

What our clients say

Dakins Property Services

Great Results, Personable, High Integrity

Choice Events Limited

All at Beauchamp Charles are very helpful, approachable and easy to talk to. They keep me informed with key dates; I can feel totally confident that I won't ever miss any deadlines! Whoever I deal with, always deal with matters professionally and efficiently and if they are unavailable they get back to me promptly.

FT leisure Ltd

I have worked with Beauchamp Charles as our management accountants for over 20 years and have never received anything less than exceptional service. Their approach is both professional and personal. Finances and particularly tax strategies are a minefield for small businesses; Beauchamp Charles have in-depth knowledge of these area, which is comforting. They pay very close attention to our business activities and have provided financial strategies that have helped our company develop.

Fredrick Thomas Electrical and Maintenance

We have used Beauchamp Charles since company formation back in 1998. Beauchamp Charles offers us a one to one service as they are small enough to offer this dedicated service and large enough to do the work and offer best advice. They get to know us as individuals and a business, always giving sound advice. Frederick Thomas Electrical are in a stronger place thanks to the service we get from them.

Barnes Walker Landscapes Limited

We are a small business and had employed the same accountancy firm for many years. Two years ago we took the decision to switch to Beauchamp Charles after several othe local businesses recommended them very highly to us. We have not been disappointed with the service they have provided to us over these last two years.

Statutory Paternity Leave and Pay Changes in 2024

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