What are the additional changes to statutory payments and leave from April 2007 onwards?
From the beginning of the 2007/08 tax year there are substantial changes to the statutory rights of parents and adopting parents. The important date to remember is the 1st April 2007. The new rights will apply to employees when: • Their Week Baby Due (WBD) date is 1st April or later [SMP] • Their partner’s WBD date is 1st April or later [SPP] • Their expected date of placement for the child is 1st April or later [SAP] • Their partner’s actual date of placement is the 1st April or later [SPP for adoption] Therefore, apart from SPP in relation to adoption, all the new entitlements could come into effect during the current tax year if the baby is born early or a child is placed earlier than expected. This means it is possible for two employees to give birth on the same day, with one having the current set of entitlements and one having all the new benefits. Unfortunately there is no provision for employees with WBD dates on the wrong side of the 1st April, even if they are out by just a d
