A Commencement Order (SI 2010/128) has been laid bringing into force on 6 April 2010 certain provisions of the Work and Families Act 2006 concerning additional paternity leave and pay. Several sets of draft regulations made under this primary legislation have also been laid, in particular

• The Additional Paternity Leave Regulations 2010; and

• The Additional Statutory Paternity Pay (General) Regulations 2010

See also the Explanatory Memorandum covering these and other related draft SIs.

This legislation gives eligible employees (usually fathers) a right to up to six months' leave to care for a child, if the child's mother or (in the case of adoptions) the primary adopter returns to work without exercising their full entitlement to maternity leave. Some of the leave may be paid if it is taken during the mother's maternity pay period or, for adopted children, during the primary adopter's adoption pay period. The entitlement to Additional Paternity Leave and Pay will apply to parents of children due on or after 3 April 2011, or to adoptive parents notified of having been matched on or after that date.

The regulations could have a significant impact upon pension schemes, via both contributions and entitlement to benefits. The Government claims to have designed the administration of the scheme to be as 'light-touch' as possible. Small businesses (defined as firms employing up to 20 people) might be particularly impacted, although the Government estimates that less than 1% will be affected each year. Businesses paying £45,000 or less in NICs can claim back 104.5% of Additional Statutory Paternity payments made.

Consultations took place in March 2006 on the detail of the Additional Paternity Leave and Pay scheme and in May 2007 on the administration of Additional Paternity Leave and Pay (see Aries article). A further consultation on the draft regulations closed on 20 November 2009. The Government has published a response to this latest consultation.

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