we have recently starting a company maternity/paternity scheme and I wondered if anyone could help with how it's actually processed regarding separating out what the company is paying and what they are entitled to from and SMP/SPP point of view 

For example there is 1 person off for two weeks for paternity which we will pay in full so say they earn £250 per week should i process: 

a) £500 basic rate pay

OR 

b) £209.64 basic rate pay & 2 x £145.18 SPP 

What i'm not sure on is if a company offers enhanced payments if they are still entitled to the reclaim on the P32?

Any help is much appreciated!