Form

Statutory Paternity Pay: non-payment explanation (SPP1)

Use form SPP1 if you're an employer and need to tell an employee why they aren't entitled to receive Statutory Paternity Pay (SPP).

Documents

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Details

This form replaces form OSPP1 from 5 April 2015.

Email HMRC to ask for this form in Welsh (Cymraeg).

Statutory Paternity Pay and Leave: employer guide
Guidance on entitlement, eligibility, notice period, forms SC3 and SPP1 and how to recover statutory pay.

Updates to this page

Published 5 April 2015
Last updated 14 March 2024 show all updates
  1. A new version of the non-payment of Statutory Paternity Pay (SPP1) form has been added.

  2. A new version of the form has been published.

  3. First published.

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