WORK-LIFE BALANCE
Inland Revenue estimates of take-up of statutory paternity pay
The Inland Revenue has supplied information to the Department of Trade and Industry on the take up of statutory paternity and adoption pay since April 2003.
Under regulation 22 of the Social Security (Contributions) Regulations SI 2001/1004, employers must make a return at the end of each tax year specifying how much statutory paternity pay or statutory adoption pay has been paid by them to each of their employees. These returns are made as part of the wider annual return process which includes details of tax, national insurance contributions etc.
The returns are due by 19 May in each year however it takes several months for all the returns to come in and for them to be fully processed. The Inland Revenue expect to produce data concerning SPP/SAP for the 2003/04 tax year once the annual return process is completed in February 2005.
Calculating the estimates
During the period between 19 May and the end of the return process it is possible to take samples of the data provided by the annual returns. This is done by taking a 3% sample of all of the returns submitted. As at 2 July 2004, the Inland Revenue had processed approximately 54% of the total number of returns expected for 2003/04.
Using this sample (3% of 54% of the total returns expected), the DTI has derived a very approximate estimate of the numbers of persons in receipt of each payment and of the amounts paid to them for the full year:
| Statutory adoption pay | |
| Number of persons claiming SAP: Total amount paid to them: | 2,199 £3,777,228 |
| Statutory paternity pay | |
| Number of persons claiming SPP: Total amount paid to them: | 79,210 £16,350,117 |
Want to know more?
The full press release is available on the Department of Trade and Industry web site at www.dti.gov.uk/er/workingparents/info.htm
From 4 April 2004, the standard rate of statutory maternity pay, statutory paternity pay and statutory adoption pay increased from £100 a week to £102.80 a week.
For more information on flexible working and maternity, paternity and adoption rights visit www.dti.gov.uk/er/workingparents.htm
Posted 8 September 2004