Statutory Maternity & Paternity Leave & Pay

Parental Rights 2007

This booklet contains information on the following items:
Statutory Maternity Rights –
Statutory Parental Leave Rights
Statutory Paternity Leave Rights
Statutory Adoptive Leave Rights
Statutory Time Off for Dependants Rights
A number of changes are expected before the next election in the area of parental rights but this booklet covers the position expected to be in place from April 1st 2007.

Tax Credits
More detailed advice on the employment issues can be obtained direct from the Department of Trade and Industry or by accessing their Web site on http://www.dti.gov.uk/, the DTI Orderline: 0870 1502 500 or
by post : DTI Publications Orderline, ADMAIL 528, London SW1W 8YT. If you have a problem then contact us.

The Tax Credit contact points are in that section of the information.

Maternity Pack

MATERNITY LEAVE – CHANGES FOR CHILDREN EXPECTED ON OR AFTER 6 APRIL 2003
 
Women whose EWC is on or after 6 April 2003 will benefit from the new leave rights, even if their babies are born earlier than expected.

The changes to maternity leave provisions will not apply to women whose EWC is before 6 April 2003, even if their babies are born later than expected on or after 6 April 2003.

Length of maternity leave
The length of both ordinary and additional maternity leave have increased so that:

Additional maternity leave is usually unpaid although a woman may have contractual rights to pay during her period of additional maternity leave.

Contractual benefits
Women are entitled to the benefit of their normal terms and conditions of employment, except for terms relating to remuneration, throughout the 26 week ordinary maternity leave period. Remuneration, which in this context means the money element of normal wages or salary, will not be due, but most women will be entitled to Statutory Maternity Pay or Maternity Allowance for this period.

During additional maternity leave, the employment contract continues and some contractual benefits and obligations remain in force, for example, contractual redundancy rights and notice. The entitlement to paid holiday under the Working Time Regulations is not affected by maternity leave.

Starting Maternity Leave
A pregnant employee will be required to notify her employer of her intention to take maternity leave by the 15th week before her EWC, unless this is not reasonably practicable. She can start her maternity  leave at any time from the 11th week before the baby is due. She will need to tell her employer:

• that she is pregnant
• the week her baby is expected to be born
• when she wants her maternity leave to start.
  

A woman will be able to change her mind about when she wants to start her leave providing she tells her employer at least 28 days in advance (unless this is not reasonably practicable).

There will be a new requirement on employers to respond to a woman’s notification of her leave plans within 28 days. An employer will need to write to his employee, setting out the date on which he expects her to return to work if she takes her full entitlement to maternity leave.

Returning to work after maternity leave
There will no longer be provision for an employer to write to a woman before the end of her ordinary maternity leave period to ask the date on which her child was born and whether she intends to return after her additional maternity leave period. This means that a woman who intends to return to work at the end of her full maternity leave entitlement will not be required to give any further notification to her employer.

An employee who wants to return to work before the end of her maternity leave will need to give her employer 28 days' notice of the date she wants to return to work.

Sickness trigger
A woman’s maternity leave will start automatically if she is absent from work for a pregnancy-related illness during the four weeks before the start of her EWC, regardless of when she has said she actually wants her maternity leave to start.

Other changes

Statutory Maternity Pay and Maternity Allowance
The Department for Work and Pensions will be making changes to Statutory Maternity Pay (SMP) and Maternity Allowance (MA). The most important of these increases the length of time covered by SMP or MA and increases the amount paid.

Women who are entitled to SMP or MA and whose EWC begins on or after 6 April 2003 will receive SMP or MA for 26 weeks.

Women who are entitled to SMP or MA and whose EWC begins on or after 6 April 2003 but who give birth prematurely, will still be entitled to receive SMP or MA for 26 weeks.

From 6 April 2003, the standard rates of SMP and MA will be increasing from the current £75 a week to £100 a week (or 90% of the woman's average weekly earnings if this is less than £100 a week). There will be no change to the current earnings-related rate of SMP (90% of average weekly earnings) which applies for the first six weeks of the pay period.

The new standard rates apply from 6 April 2003 to all women getting SMP or MA at that point regardless of when they expect their baby or whether they qualify for the new extended pay period. The current standard rate of £75 applies up to 5 April 2003.

When the changes are fully in place, women will either get:
SMP from their employer worth 90% of their earnings for 6 weeks, followed by 20 weeks at £100 (or 90% of earnings for the full 26 weeks if this is less than £100 a week).
Or
MA from their local Jobcentre Plus / Social Security Office worth £100 a week for 26 weeks (or 90% of their earnings for 26 weeks if this is less than £100 a week).

If you have access to the internet check the government interactive guidance site (www.tiger.gov.uk) for the latest updates. This site will also give you a calendar.
·        The entitlement to paid holiday under the Working Time Regulations is not affected by maternity leave.

Protection from dismissal and detriment
If a pregnant employee is dismissed for any reason connected with her pregnancy or because she took maternity leave, she can make a complaint to an employment tribunal.

Dismissing a woman in connection with her pregnancy is automatically unfair.

Women are also protected from unfair treatment at work in connection with pregnancy, childbirth or taking maternity leave. An employee who believes she has been treated unfairly on any of these grounds can complain to an employment tribunal.

If a woman is ill at the end of her maternity leave she has the right to submit a medical certificate stating that she is too ill to return to work and for this to be treated by the employer as a physical return to work.  From this point the woman should be subject to the same conditions as any other employee on sick leave, although she may have some additional protection if her illness is 'connected with pregnancy', eg. postal natal depression or physical complications arising from the birth of the baby.
If a woman has notified her date of return but is too sick to attend work, the certificate should be accepted from the date of notification.  There is no right for an employer to compulsorily extend maternity leave by 4 weeks.
 
PARENTAL LEAVE
Parental leave was first introduced on 15 December 1999 to give parents of children born or adopted on or after that date, the right to take a period of time off work to look after a child or make arrangements for the child’s welfare. Parents can use it to spend more time with children and strike a better balance between their work and family commitments. The leave is unpaid.

Who can take parental leave?
Employees who have a baby or adopt a child on or after 15 December 1999 and who have completed one year’s qualifying service with their employer by the time they want to take the leave. Employees who had a baby or adopted a child between 15 December 1994 and 14 December 1999 and who have completed one years' continuous service either with their current employer or a previous employer during 15 December 1998 and 9 January 2002. Both mothers and fathers can take parental leave.

How long does parental leave last?
Employees get 13 weeks in total for each child. Parents of disabled children get 18 weeks in total.
Employees will be able to take parental leave in short or long blocks depending on what has been agreed where they work.

What happens if an employee has twins?
Parental leave is for each child, so if twins are born each parent will get 13 weeks leave for each child (18 weeks for parents of each disabled child). (For the purposes of parental leave, a disabled child is one for whom disability living allowance has been awarded). 

When does parental leave have to be taken by?
Employees can choose to take parental leave any time:

• Parents of children born on or after 15 December 1999 can take the leave up until the child’s fifth birthday.
• Parents of children born between 15 December 1994 and 14 December 1999 can take the leave up to 31 March 2005.
• In adoption cases, where the date of placement is on or after 15 December 1999, for five years after the child is first placed with the family for adoption (or until the child’s 18th birthday if that comes sooner).
• Adoptive parents of children placed for adoption between 15 December 1994 and 14 December 1999 can take the leave up until 31 March 2005.
• In the case of a child with a disability, up until the child’s 18th birthday.

Will employees be able to return to the same job after parental leave?
At the end of parental leave, an employee is guaranteed the right to return to the same job as before if the leave was for a period of four weeks or less; if it was for a longer period the employee is entitled to return to the same job, or, if that is not reasonably practicable, a similar job which has the same or better status, terms and conditions as the old job.

When parental leave follows maternity leave, the general rule is that a woman is entitled to return to the same job she had before the leave. If at the end of additional maternity leave, this would not have been reasonably practicable, and it is still not reasonably practicable at the end of parental leave, she is entitled to return to a similar job which has the same or better status, terms and conditions as the old job.

What procedures have to be followed before an employee can take parental leave?
Employers and employees can agree their own procedures for taking parental leave. They can do this by using workforce or collective agreements or through individual arrangements. Any of these agreements will apply to an employee only if it is part of the employee’s contract of employment.

What happens if there is no agreement?
There is a fallback scheme which will apply automatically where employers and their employees have no other agreement operating.

What happens under the fallback scheme?
Under the fallback scheme the following provisions will apply:

• in most cases, leave must be taken in blocks or multiples of one week;
• the exception to the above is that parents of disabled children can take leave in blocks or multiples of one day;
• in all cases a maximum of four weeks’ parental leave in a year can be taken in respect of any individual child;
• 21 days’ notice must be given;
• the employer can postpone the leave for up to six months where the business would be particularly disrupted if the leave were taken at the time requested;
• but leave cannot be postponed when the employee gives notice to take it immediately after the time the child is born or is placed with the family for adoption.

What is the procedure for postponing leave under the fallback scheme?
If an employer considers that an employee’s absence would unduly disrupt the business, then the employer can postpone the leave for no longer than six months after the beginning of the period that the employee originally wanted to start his or her parental leave. The employer should discuss the matter with the employee and confirm the postponement arrangements in writing no later than seven days after the employee’s notice to take leave. The employer’s notice should state the reason for the postponement and set out the new dates of parental leave. The length of the leave should be equivalent to the employee’s original request.

Under what circumstances can an employer postpone leave in the fallback scheme?
Employers may be justified in postponing leave when, for example, the work is at a seasonal peak; where a significant proportion of the workforce applies for parental leave at the same time; or, when the employee’s role is such that his or her absence at a particular time would unduly harm the business.

Can leave be postponed under the fallback scheme if an employee wants to take leave immediately after the birth or adoption of a child?
When an employee applies to take parental leave immediately after the birth or adoption of a child, then the employer cannot postpone the leave. The employee needs to give 21 days’ notice before the beginning of the expected week of childbirth (expectant mothers will be able to provide this information to their partners). In the case of adoption, the employee needs to give 21 days’ notice of the expected week of placement. In rare cases where this is not possible, an adoptive parent should give the notice as soon as is reasonably practicable.

Do employers need to keep records?
Employers are not required to keep records of parental leave taken, although many will want to do so for their own purposes. When an employee changes jobs, employers will be free to make enquiries of a previous employer or seek a declaration from the employee about how much parental leave he or she has taken.

Can employers ask for evidence that the employee is entitled to parental leave?
An employer can ask to see evidence to confirm the employee is the parent or the person who is legally responsible for the child; evidence might take the form of information contained in the child’s birth certificate, papers confirming a child’s adoption or the date of placement in adoption cases or in the case of a disabled child, the award of Disability Living Allowance for the child. The employer’s request must be reasonable; it may not be reasonable for him to check on the employee’s entitlement on every occasion on which leave is asked for.

In cases where the employee's child was born or adopted between 15 December 1994 and 14 December 1999, an employer can ask to see evidence of service with a previous employer, where that period of service is being used in determining entitlement to parental leave.

What if an employer refuses to allow an employee to take parental leave?
Employees will have the right to go to an employment tribunal if the employer prevents or attempts to prevent them from taking parental leave. An employee who takes parental leave will also be protected from victimisation, including dismissal, for taking it.

You can order a printed version of this document from publications@dti.gov.uk
 

PATERNITY – LEAVE AND PAY
This section gives information on the new rights to statutory paternity leave and pay which will be available to employees whose children are expected to be born, or are born, on or after 6 April 2003 following a recent updating of the Department of Trade and Industry web site.
 
Following the birth of a child, the new rights to paternity leave and pay will give eligible employees the right to take paid leave to care for the child or support the mother.
 

Start Dates
Employees whose children are expected to be born on or after 6 April 2003 will benefit from the new paternity leave and pay provisions.

Employees whose children are expected to be born on or after 6 April 2003, will be able to take paternity leave and pay even if their children are born earlier than expected.

Employees whose children are expected to be born before 6 April 2003 but whose children are born later than expected on or after 6 April 2003, will be able to take paternity leave and pay (special notice arrangements will apply).

Eligibility
Employees will need to satisfy the following conditions in order to qualify for paternity leave. They must:

• have or expect to have responsibility for the child’s upbringing
• be the biological father of the child or the mother’s husband or partner
• have worked continuously for their employer for 26 weeks leading into the 15th week before the baby is due.

Employers can ask their employees to provide a self-certificate (see below for further details) as evidence that they meet these eligibility conditions.
 
Length of paternity leave
Eligible employees will be entitled to choose to take either one week or two consecutive weeks’ paternity leave (not odd days).

They can choose to start their leave:

• from the date of the child’s birth (whether this is earlier or later than expected), or
• from a chosen number of days or weeks after the date of the child’s birth (whether this is earlier or later than expected), or
• from a chosen date.

Leave can start on any day of the week on or following the child’s birth but must be completed:

• within 56 days of the actual date of birth of the child, or
• if the child is born early, within the period from the actual date of birth up to 56 days after the expected week of birth.

Only one period of leave will be available to employees irrespective of whether more than one child is born as the result of the same pregnancy.

Statutory Paternity Pay
During their paternity leave, most employees will be entitled to Statutory Paternity Pay (SPP) from their employers.

Statutory Paternity Pay will be paid by employers for either one or two consecutive weeks as the employee has chosen. The rate of Statutory Paternity Pay will be the same as the standard rate of Statutory Maternity Pay - from April 2003, this will be £100 a week or 90% of average weekly earnings if this is less than £100.

Any paternity pay period which starts before 6 April 2003 will be paid for the full period at the same standard rate as Statutory Maternity Pay from April 2002 – £75 a week.

Employees who have average weekly earnings below the Lower Earnings Limit for National Insurance purposes (£75 a week from April 2002) will not qualify for SPP. Employees who do not qualify for SPP or who are normally low paid, may be able to get Income Support while on paternity leave. Additional financial support may be available through Housing Benefit, Council Tax Benefit, Tax Credits or a Sure Start Maternity Grant. Further information is available from your local Jobcentre Plus Office or Social Security Office.
 
Notice of intention to take paternity leave
Employees will be required to inform their employers of their intention to take paternity leave by the 15th week before the baby is expected, unless this is not reasonably practicable.  They will need to tell their employers:

• the week the baby is due
• whether they wish to take one or two weeks’ leave
• when they want their leave to start

Employees will be able to change their mind about the date on which they want their leave to start providing they tell their employer at least 28 days in advance (unless this is not reasonably practicable). Employees will have to tell their employers the date they expect any payments of SPP to start at least 28 days in advance, unless this is not reasonably practicable.

Self-certificate
Employees will have to give their employers a completed self-certificate as evidence of their entitlement to SPP.  Employers can also request a completed self-certificate as evidence of entitlement to paternity leave. The self-certificate must include a declaration that the employee meets certain eligibility conditions and provide the information specified above as part of the notice requirements.
By providing a completed self-certificate, employees will be able to satisfy both the notice and evidence conditions for paternity leave and pay. Employers will not be expected to carry out any further checks.

Contractual benefits
Employees are entitled to the benefit of their normal terms and conditions of employment, except for terms relating to wages or salary (unless their contract of employment provides otherwise), throughout their paternity leave. However, most employees will be entitled to SPP for this period. If the employee has a contractual right to paternity leave as well as the statutory right, he may take advantage of whichever is the more favourable. Any paternity pay to which he has a contractual right reduces the amount of SPP to which he is entitled.

Return to work after paternity leave
Employees will be entitled to return to the same job following paternity leave.
 
Protection from detriment and dismissal
Employees will be protected from suffering unfair treatment or dismissal for taking or seeking to take, paternity leave. Employees who believe they have been treated unfairly will be able to complain to an Employment Tribunal.

ADOPTIVE PARENTS – RIGHTS TO LEAVE AND PAY
This section gives information on the new rights to Statutory Adoptive Leave and Pay which will be available to employees whose children are expected to be born or are born, on or after 6 April 2003.

This document covers only the new leave and pay rights where a child is matched and placed for adoption within the UK. The new measures will also be available where a child is adopted from overseas although the detailed operation of the scheme will differ slightly for practical reasons. Further guidance on the new rights in cases of inter-country adoptions will be available in due course.

The new rights to adoption and paternity leave and pay will entitle eligible employees to take paid leave when a child is newly placed for adoption. Adoption leave and pay will be available to:

• individuals who adopt
• one member of a couple where a couple adopt jointly (the couple may choose which partner takes adoption leave)
• The partner of an individual who adopts or the other member of a couple who are adopting jointly, may be entitled to paternity leave and pay.

Start dates
Both paid adoption leave and paid paternity leave will be available to employees where an approved adoption agency notifies the adopter of a match with a child on or after 6 April 2003.
Both adoption and paternity leave and pay will also be available to employees where an approved adoption agency notifies the adopter of a match with a child before 6 April 2003 but the child is placed on or after 6 April 2003 (special notice arrangements will apply).

Adoption leave and pay
Eligibility
To qualify for adoption leave, an employee must:

• be *newly matched with a child for adoption by an approved adoption agency
• have worked continuously for their employer for 26 weeks leading into the week in which they are notified of being matched with a child for adoption
   
  *Adoption leave and pay is not available in circumstances where a child is not newly matched for adoption, for example when a step-parent is adopting a partner’s children.

Length of adoption leave
Adopters will be entitled to up to 26 weeks’ ordinary adoption leave followed immediately by up to 26 weeks’ additional adoption leave - a total of up to 52 weeks’ leave.

Ordinary adoption leave will normally be statutory paid leave.

Additional adoption leave will usually be unpaid although an adopter may have contractual rights to pay during his period of additional adoption leave.

They can choose to start their leave:

• from the date of the child’s placement (whether this is earlier or later than expected), or
• from a fixed date which can be up to 14 days before the expected date of placement.

Leave can start on any day of the week.

Only one period of leave will be available irrespective of whether more then one child is placed for adoption as part of the same arrangement.

If the child’s placement ends during the adoption leave period, the adopter will be able to continue adoption leave for up to eight weeks after the end of the placement.

Statutory Adoption Pay
During their adoption leave, most adopters will be entitled to Statutory Adoption Pay (SAP) from their employers.

Statutory Adoption Pay will be paid by employers for up to 26 weeks. The rate of Statutory Adoption Pay will be the same as the standard rate of Statutory Maternity Pay – from April 2003, this will be £100 a week or 90% of average weekly earnings if this is less than £100.

Adopters who have average weekly earnings below the Lower Earnings Limit for National Insurance Contributions (£75 a week from April 2002) will not qualify for SAP.

Notice of intention to take adoption leave
Adopters will be required to inform their employers of their intention to take adoption leave within 7 days of being notified by their adoption agency that they have been matched with a child for adoption, unless this is not reasonably practicable. They will need to tell their employers:

• when the child is expected to be placed with them and
• when they want their adoption leave to start

Adopters will be able to change their mind about the date on which they want their leave to start providing they tell their employer at least 28 days in advance (unless this is not reasonably practicable). They will have to tell their employer the date they expect any payments of SAP to start at least 28 days in advance, unless this is not reasonably practicable.

Employers will have 28 days in which to respond to their employees’ notification of their leave plans. An employer will need to write to the employee, setting out the date on which they expect the employee to return to work if the full entitlement to adoption leave is taken. A model letter for employers to use (if they wish to do so) will be available as part of future detailed guidance.

Matching certificate
Employees will have to give their employer documentary evidence – a ‘matching certificate’ – from their adoption agency as evidence of their entitlement to SAP. Employers can also ask for this certificate as proof of entitlement to adoption leave. Employees should ask their adoption agency for a matching certificate, which will include basic information on matching and expected placement dates.

Contractual benefits
Employees are entitled to the benefit of their normal terms and conditions of employment, except for terms relating to wages or salary (unless their contract of employment provides otherwise), throughout their 26-week ordinary adoption leave period. However, most adopters will be entitled to SAP during this period. If the employee has a contractual right to adoption leave as well as the statutory right, he may take advantage of whichever is the more favourable. Any adoption pay to which he has a contractual right reduces the amount of SAP to which he is entitled.

During additional adoption leave, the employment contract continues and some contractual benefits and obligations remain in force, for example compensation in the event of redundancy and notice periods.

Return to work after adoption leave
Adopters who intend to return to work at the end of their full adoption leave entitlement will not have to give any further notification to their employers.

Adopters who want to return to work before the end of their adoption leave period, must give their employers 28 days’ notice of the date they intend to return.

Protection from detriment and dismissal
Employees will be protected from suffering detriment or unfair dismissal for reasons related to taking, or seeking to take, adoption leave. Employees who believe they have been treated unfairly will be able to complain to an Employment Tribunal.

Paternity leave and pay (adoption)
Following the placement of a child for adoption, the new rights to paternity leave and pay will give eligible employees the right to take paid leave to care for their new child or support the adopter.

Eligibility
Employees will need to satisfy the following conditions in order to qualify for paternity leave. They must:

• have or expect to have responsibility for the child’s upbringing
• be the adopter’s spouse or partner
• have worked continuously for their employer for 26 weeks leading into the week in which the adopter is notified of being matched with a child

Employers can ask their employees to provide a self-certificate (see below for further details) as evidence that they meet these eligibility conditions.

Length of paternity leave
Eligible employees will be entitled to choose to take either one week or two consecutive weeks’ paid paternity leave (not odd days).

They can choose to start their leave:

• from the date of the child’s placement (whether this is earlier or later than expected) or
• from a chosen number of days or weeks after the date of the child’s placement (whether this is earlier or later than expected), or
• from a chosen date.

Leave can start on any day of the week on or following the child’s placement but must be completed within 56 days of the child’s placement.

Only one period of leave will be available to employees irrespective of whether more than one child is placed together.

Statutory Paternity Pay
During their paternity leave, most employees will be entitled to Statutory Paternity Pay (SPP) from their employers.

Statutory Paternity Pay will be paid by employers for either one or two consecutive weeks as the employee has chosen. The rate of Statutory Paternity Pay will be the same as the standard rate of Statutory Maternity Pay – from April 2003, this will be £100 a week or 90% of average weekly earnings if this is less than £100.

Employees who have average weekly earnings below the Lower Earnings Limit for National Insurance purposes (£75 a week from April 2002) will not qualify for SPP.

Notice of intention to take paternity leave
Employees will be required to inform their employers of their intention to take paternity leave within seven days of the adopter being notified by their adoption agency that they have been matched with a child, unless this is not reasonably practicable. They will need to tell their employers:

• when the child is expected to be placed
• whether they wish to take one or two weeks’ leave
• when they want their leave to start

Employees will be able to change their mind about the date on which they want their leave to start providing they tell their employer 28 days in advance (unless this is not reasonably practicable). Employees will have to tell their employers the date they expect any payments of SPP to start at least 28 days in advance, unless this is not reasonably practicable.

Self-certificate
Employees will have to give their employers a completed self-certificate as evidence of their entitlement to SPP.  Employers can also request a completed self-certificate as evidence of entitlement to paternity leave. The self-certificate must include a declaration that the employee meets certain eligibility conditions and provide the information specified above as part of the notice requirements.

By providing a completed self-certificate, employees will be able to satisfy both the notice and evidence conditions for paternity leave and pay. Employers will not be expected to carry out any further checks.

Contractual benefits
Employees are entitled to the benefit of their normal terms and conditions of employment, except for terms relating to wages or salary (unless their contract of employment provides otherwise) throughout their paternity leave. However, most employees will be entitled to SPP for this period. If the employee has a contractual right to paternity leave as well as the statutory right, he may take advantage of whichever is the more favourable. Any paternity pay to which he has a contractual right reduces the amount of SPP to which he is entitled.

Return to work after paternity leave
Employees will be entitled to return to the same job following paternity leave.

Protection from detriment and dismissal
Employees will be protected from suffering unfair treatment or dismissal for taking or seeking to take, paternity leave. Employees who believe they have been treated unfairly will be able to complain to an Employment Tribunal.

TIME OFF FOR DEPENDANTS QUESTIONS AND ANSWERS
Under what circumstances can an employee take time off?

This right enables employees to deal with an unexpected or sudden problem and make any necessary longer term arrangements:

• If a dependant falls ill or has been involved in an accident or assaulted, including where the victim is hurt or distressed rather than injured physically
• when a partner is having a baby
• to make longer term care arrangements for a dependant who is ill or injured
• to deal with the death of a dependant; for example, to make funeral arrangements or to attend a funeral
• to deal with an unexpected disruption or breakdown in care arrangements for a dependant; for example, when the childminder or nurse fails to turn up
• to deal with an incident involving the employee’s child during school hours; for example, if the child has been involved in a fight or is being suspended from school

Who counts as a dependant?
A dependant is the partner, child or parent of the employee or someone who lives with the employee as part of their family. For example, this could be an elderly aunt or grandparent who lives in the household. It does not include tenants or boarders living in the family home, or someone who lives in the household as an employee, for example, a live-in housekeeper.

In cases of illness, injury or where care arrangements break down; a dependant may also be someone who reasonably relies on the employee for assistance. This may be where the employee is the primary carer or is the only person who can help in an emergency.

How much time off must be allowed?
There is not a set limit to the amount of time off which can be taken. In most cases, the amount of leave will be one or two days at the most but this will depend on individual circumstances although an employee may be able to take a longer period of leave under other arrangements with the employer. For example, if a child falls ill, the leave should be enough to help the employee cope with the crisis - to deal with the immediate care of the child, visiting the doctor if necessary and to make longer term care arrangements. It does not mean that the employee may take two weeks leave to look after a sick child.
 
Must time off be with pay?
The right does not include a statutory right to pay, so whether or not the employee will be paid is left to the employer’s discretion or to the contract of employment between them.
 
How much notice do employees need to give to their employers?
Employees need to tell their employers as soon as possible about their absence, the reason for it and how long they expect to be away from work. There may be times when an employee returns to work before it was possible to contact his or her employer but he or she should still tell his or her employer the reason for the absence on return to work.

What if an employer unreasonably refuses time off?
Employees who think that they have been unreasonably refused time off or victimised for taking it, may make a complaint to an Employment Tribunal against their employer. Complaints must normally be made within three months of the date when the time off was refused or the victimisation took place. The Tribunal may require the employer to pay the employee compensation if it finds in his or her favour.

What happens if the employee needs longer time off or knows in advance that the problem is going to arise?

The new right is intended to cover unforeseen matters. If employees know in advance that they are going to need time off, they may be able to arrange with their employer to take this time as part of their annual leave entitlement or if the reason they need leave relates to their child, from December 15 1999, they may be entitled to take parental leave.

TAX CREDITS
Working Families Tax Credit (WFTC) will soon be replaced by Tax Credits but for those of you who have seen the advertisements on television, the tax credit for working parents will be payable to many of our members. Reproduced below is information on the tax credits for 2002-3 and information on what the government is saying about the future. Those eligible for WFTC may also be entitled to Childcare Tax Credit (CTC) which helps to pay for registered childcare. The Inland Revenue rather than the Benefits Agency administer both Tax Credits.

Couples can choose which person should receive the credit. Employed people are mostly paid through the pay packet; self-employed people are paid directly.

In order to get WFTC you must:

• Be responsible for one or more children of qualifying age - up to 16 or 16-19 if in full-time education up to ‘A’ level or equivalent standard.
• Work at least 16 hours a week.
• Be resident in the United Kingdom and be entitled to work here.
• Not have more than £8,000 in savings.

WFTC is made up of a basic tax credit worth £62.50 for awards made from June 2002.  An additional credit is paid to those earning over 30 hours a week of £11.65.

A tax credit is payable for each child at the following rates :
0-16                     £26.45
16-18                   £27.20

If your total net income is more than £94.50 per week then the maximum WFTC will be reduced by 55p for every additional pound.

You can also claim a disabled child credit, worth £35.50 if you have a child included in the claim who is registered blind or receiving Disability Living Allowance (DLA) at any rate.   If your child is receiving the highest care component of DLA, the credit is worth £46.75.

Adults included in the claim who are in receipt of the highest rate of the care component of DLA may claim an Enhanced Disability Tax Credit of £16.25.   Special rules apply to widowed parents.

How can I apply for it?
If you were not eligible for Family Credit it may still be worth applying for WFTC as the scheme is more generous. Any maintenance, Housing Benefit, Council Tax Benefit, Attendance Allowance, Disability Living Allowance, Statutory Maternity Pay, Maternity Allowance, Child and Lone Parent Benefit you receive are not counted as income for the purpose of calculating your entitlement to WFTC.   However, if you receive WFTC this may lead to a reduction in the amounts you receive in other benefits. Awards are made for fixed periods of 26 weeks, and cannot be changed within that time except in exceptional circumstances such as the birth of another child. You can then apply to be reassessed.

You can get further information and an application form by contacting the Inland Revenue on 0845 609 5000. Application forms are also available at Inland Revenue Enquiry Centres, Benefit Agency Offices, Employment Service Job Centres or Citizen’s Advice Bureaux. The Inland Revenue’s website, www.inlandrevenue.gov.uk, has an online calculator for tax credits.

Childcare Tax Credit
CTC can only be claimed by those who are eligible for WFTC or Disabled Person’s Tax Credit (DPTC). To be eligible you must work more than 16 hours a week, be responsible for children of qualifying age (up to the September after the child’s 15th birthday or September after the child’s 16th birthday if the child is disabled) and pay for eligible childcare.

Examples of eligible childcare are childminders, nurseries and playgroups registered with the Local Authority. As well as some out of school care such as breakfast clubs, after school clubs and holiday playschemes.

If eligible for CTC an applicant will receive up to 70 % of the costs of childcare up to a maximum cost of £135 for one child and up to £200 for two or more. If your child is cared for by an unregistered person such as a nanny, au pair or relative you will currently not be able to claim CTC.  It may be possible for your childcarer to become registered, even if they are your relative; you should contact your Local Authority childminding section for further information.

Illustration:
Rather than give a lot of examples this illustration shows that quite a lot of people may be eligible. The figures below were entered into the Inland Revenue on line calculator and this was the result:

Net income =                                   £500 per week
Children under 16 =                        2
Eligible Children 16 to 18 =            1
Childcare costs =                                      £150
May be entitled to =                         £36.23 per week

So someone with a net income of £500 per week is still entitled to a credit. This calculation was checked against the on line calculator at:
http://www.inlandrevenue.gov.uk/wftc/calc_wftc.htm
 
Changes in the law
The Government has announced that a new system of tax credits will be introduced in April 2003, to replace WFTC, DPTC and CTC.
1. The Child Tax Credit will be available to families with children, whether the parents work or not. It will be means tested and will be paid to the main carer of the children.
2. The Working Tax Credit will be available to working people, whether they have children or not. It will also be means tested and will be paid via the wage packet. Help with childcare costs will be available via the Working Tax Credit and unlike the current system, some families will be allowed to claim for the cost of childcare provided in their home.

The new tax credits will not have limits on how much savings applicants can have and will be renewed once a year. Awards will be based on annual income for the last tax year but will be adjusted in certain circumstances.

The government has announced that transitional arrangements will be made for those families currently claiming WFTC and DPTC. From June 2002, all new awards of WFTC will run until 7 April 2003, instead of the current 26 weeks. Payments of WFTC via the employer will be gradually phased out from 27 August 2002, with payments being made direct to the claimant by the Inland Revenue.

Children’s Tax Credit
This should not be confused with Working Families Tax Credit and Childcare Tax Credit, as it is entirely separate.

The Children’s Tax Credit was introduced from 6th April 2001 for people who have a child or children aged under 16 living with them. It reduces the amount of income tax the claimant pays by up to £529, or £1,049 in the first year of a child’s life. It is not a benefit and is not means-tested as such.  However, the Children’s Tax Credit is gradually withdrawn where the claimant pays tax at the higher rate. Only one tax credit can be claimed, even if the claimant has more than one child living with him/her.

Contact the Inland Revenue helpline for more information on the Children’s Tax Credit.
 
Helplines for tax credits:

Working Tax Credit/Child Tax Credit
In Great Britain:                      0845 300 3900 (textphone: 0845 300 3909)
In Northern Ireland                 0845 603 2000 (textphone: 0845 607 6078)

Children’s Tax Credit
Telephone                    0845 300 1036
 
Disabled Person’s Tax Credit
Telephone:                   0845 6055858
Textphone:                   0845 6088844
Northern Ireland  0845 6097000

Working Families Tax Credit
Telephone                    0845 6095000
Textphone           0845 6066668
Northern Ireland: 0845 6097000

Tax Credits Orderline
E-mail:  saorderline.ir@gtnet.gov.uk (include name, title and full postal address)
or go to on line claim form at: www.taxcredits.inlandrevenue.gov.uk/Home.aspx