There is currently no statutory requirement for employers to make pension contributions when you are on paternity or adoption leave and receiving only SPP or SAP. If an employee is receiving contractual pay during their leave, employer and employee contributions should be paid on the amount of contractual pay the employee is receiving. The Government has introduced provisions in the Pensions Bill, which will change the rules on pension contributions by bringing them into line with contributions during maternity leave. Under the proposed arrangement, when an employee is on paid paternity leave (that means receiving SPP and/or contractual pay) the employer will pay contributions as if the employee were working normally and receiving the normal pay for doing so

Pensions Bill link - http://www.publications.parliament.uk/pa/cm200304/cmbills/057/j403

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