
As a business owner, you know that employees will need time off for major life events—whether it’s welcoming a new baby or recovering from an illness. But figuring out who qualifies for what type of leave, how much you need to pay, and what paperwork is required can feel overwhelming.
Payroll NI believes that every business should prioritise employee well-being by ensuring they receive the necessary leave and rest they deserve.
That’s why we’ve put together this guide to help you understand maternity, paternity, and sick pay in Northern Ireland. We’ll break down the key rules, explain your responsibilities, and show you how to manage employee leave smoothly—without the headache. Let’s dive in!

If one of your employees is expecting a baby, they have specific maternity leave and pay rights. Here’s what you need to know:
Your employee is entitled to up to 52 weeks of maternity leave, regardless of how long they’ve worked for you. This includes:
The first two weeks after birth are compulsory (four weeks for factory workers), so your employee must take this time off. For health and safety reasons, the employee is prohibited from working during this period.
Not all employees qualify for Statutory Maternity Pay (SMP), so checking their eligibility is important. To qualify, they must:
SMP is paid for up to 39 weeks:
Employees on maternity leave can work up to 10 days without affecting their SMP. These Keeping in Touch (KIT) days allow employees to attend training and meetings or help with key projects while staying connected to work.
New fathers or partners (including same-sex partners) can take time off, too. Here’s what they’re entitled to:
Employees can take either one or two weeks of paternity leave, but it must be taken in one block. This leave cannot start before the birth of the baby and must be taken within 56 days of the birth (or adoption placement). To qualify, they must:
If they qualify, they’ll receive £187.18 per week or 90% of average weekly earnings (whichever is lower). Duration: 1 or 2 consecutive weeks of leave.
Some employees may prefer to share maternity leave with their partners. Shared Parental Leave (SPL) allows them to split up to 50 weeks of leave and 37 weeks of pay. This can be taken in blocks or all at once, offering flexibility for working parents.
Parents can reduce maternity leave and convert it into SPL, which both parents can use at different times. For example, a mother might take 20 weeks of maternity leave and then switch to SPL, allowing the other parent to take time off.
To qualify, employees must:
They must give you at least 8 weeks’ notice before taking SPL. This scheme helps parents balance work and childcare while also giving businesses more predictability with staffing.

Employees will occasionally fall ill and need time off work. As an employer, you have certain responsibilities when it comes to Statutory Sick Pay (SSP).
Employees are eligible if they:
They don’t need to provide a sick note for the first seven days, but after that, they should give you a Fit Note from their doctor.
SSP is £118.75 per week and can be paid for up to 28 weeks. It must be paid on the same schedule as regular wages (weekly, fortnightly, or monthly).
Unlike maternity and paternity pay, SSP cannot be reclaimed from HMRC. This means businesses must cover the cost themselves. However, offering a clear sick leave policy can help reduce long-term absenteeism and boost employee morale.
If an employee is off sick for an extended period, you may need to conduct a workplace assessment to determine if reasonable adjustments can help them return to work. In some cases, you may need to consider occupational health support.
Handling maternity, paternity, and sick leave doesn’t have to be stressful. Here are some best practices to keep things running smoothly:
Ensure your staff handbook includes details on maternity, paternity, and sick leave. This will avoid misunderstandings and ensure everyone knows what to expect.
Encourage employees to inform you as soon as possible about their leave plans. This allows you to arrange cover and adjust workloads accordingly.
Maintain accurate records of leave requests, pay calculations, and any correspondence. This helps with compliance and makes it easier to reclaim statutory payments when applicable.
Showing support for employees taking leave, whether for a new baby or illness, can improve staff retention and loyalty. A happy workforce is a productive one.
Understanding maternity, paternity, and sick pay in Northern Ireland is crucial for any business. By staying informed and following the right procedures, you can ensure compliance while fostering a supportive work environment.
If you’re unsure about the legal details, check the UK government’s resources or seek help from companies that provide payroll services.
Payroll NI knows payroll services are crucial for managing employee leaves and absences. Without an efficient system in place, tracking these leaves can be complicated and prone to errors.
Keeping your business compliant and your employees happy doesn’t have to be a headache—you’ve got this! Contact us today!