PAYE regs amended to reflect introduction of additional paternity pay and leave

17 November 2010

Additional statutory paternity pay and leave is introduced in respect of babies due on or after 3 April 2011 and children matched for adoption on or after this date. As a result, statutory paternity pay has renamed ordinary statutory paternity pay. The PAYE regulations (the Income Tax Pay As You Earn) Regulations 2003 (SI 2003/2682), reg.70(3) have been amended to reflect the new terminology.

The amending regs (SI 2010/2496) are available on the OPSI website. The associated explanatory memorandum is also available on the OPSI website.