SPM167100 - Statutory Neonatal Care Pay (SNCP) - general information: What is SNCP?

Statutory Neonatal Care Pay (SNCP) can apply to babies born on or after 6 April 2025. It is only available in Great Britain (England, Scotland & Wales). It is not yet available to employees gainfully employed in Northern Ireland.

SNCP is due to qualifying employees and their partner who are parents of a child that is receiving, or has received, neonatal care for an uninterrupted period of at least seven days.

For every 7 full days a baby is receiving neonatal care the employee may accrue one week’s SNCP.

It can apply to birth parents (including those using a surrogate), UK adopters and abroad adopters

A person may receive statutory neonatal care pay�

(a) in a tier 1 period for a single week or for a number of weeks, whether or not consecutively, or

(b) in a tier 2 period for a single week or for a consecutive period of weeks.

All SNCP must be taken within 68 weeks from the baby’s birth.

Employers are responsible for administering the scheme and paying their employees the SNCP to which they are entitled. Legislation sets down when and how SNCP should be paid.

All statutory payments are treated as earnings for income tax and NICs purposes.

Employers can recover some or all of the SNCP paid to their employees in the same way as for SMP.

Policy responsibility for the scheme rests with The Department for Business and Trade (DBT).

Section 171ZZ16 of the Social Security Contributions and Benefits Act 1992

The Statutory Neonatal Care Pay (General) Regulations 2025