Paternity Leave and Pay

Paternity Leave

You must tell your employer at least 15 weeks before the week the baby is expected:

  • the baby’s due date
  • when you want your leave to start, for example the day of the birth or the week after the birth
  • if you want 1 or 2 weeks’ leave

Work out when to tell your employer you want Paternity Leave online.

Your employer can ask for this in writing. You can ask for Paternity Pay at the same time, if you use form SC3 (or your employer’s own version).

Form SC3 can be accessed online here

Informing HMRC about a new employee

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps:

  1. Check you need to pay them through PAYE.
  2. Get employee information to work out their tax code – if you don’t have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).
  3. Find out if they need to repay a student loan.
  4. Use these details to set up your new employee in your payroll software.
  5. Register your employee with HMRC using a Full Payment Submission (FPS).

Further information can be found here

News from the Charity Commission

Do small charity annual reports and accounts meet the reader’s needs?

We are reviewing small charities’ annual reports and accounts because they are the prime means by which the trustees are publicly accountable to donors, beneficiaries and the wider public for the charity’s activities and how they have used the charity’s money.  Good reporting is important to public trust and confidence in both the reporting charity and the wider charity sector.

We were led us to focus on the following criteria:

  • have the trustees provided us with both an annual report and accounts?
  • does the annual report explain what activities the charity had carried out during the year to achieve its purposes?
  • do the accounts contain both an analysis of receipts and payments and a statement of assets and liabilities and are these consistent with each other?

You can find out more details here