Statutory Paternity Pay (SPP) is the minimum amount employers must pay eligible employees during paternity leave. Here are the confirmed rates for 2026/27 and everything you need to know to plan your leave and pay.
Statutory Paternity Pay Rate 2026/27
| Rate | Weekly Amount |
|---|---|
| Standard SPP rate | £187.18 |
| Earnings-based rate | 90% of average weekly earnings |
| Rate paid | Whichever is lower |
SPP is paid for a maximum of 2 weeks.
Annual Comparison
| Tax Year | Weekly SPP Rate |
|---|---|
| 2026/27 | £187.18 |
| 2025/26 | £184.03 |
| 2024/25 | £184.03 |
| 2023/24 | £172.48 |
How Long Paternity Pay Lasts
SPP is paid for either 1 week or 2 consecutive weeks — you choose before your leave starts.
| Option | Duration | Total Pay (at standard rate) |
|---|---|---|
| 1 week | 5 working days | £187.18 |
| 2 weeks | 10 working days | £374.36 |
You cannot split the weeks — paternity leave must be taken in a single block of 1 or 2 weeks.
When Paternity Leave Can Be Taken
SPP can be taken any time in the first 52 weeks after the birth or adoption. You must give your employer at least 28 days’ notice of when you intend to start. You can change the start date with 28 days’ notice.
Common choices:
- Start at the birth
- Start when the mother goes back to work
- Take it any time in the first year (but in one block)
Who Qualifies for Statutory Paternity Pay
To receive SPP, you must:
| Condition | Details |
|---|---|
| Employment relationship | Be employed (not self-employed) by the same employer for at least 26 weeks by the qualifying week |
| Qualifying week | The 15th week before the expected week of childbirth |
| Earnings threshold | Average weekly earnings of at least £125/week (the Lower Earnings Limit) |
| Relationship | Be the biological father OR partner of the mother (same-sex or different-sex) |
| Care responsibility | Will be responsible for the child’s upbringing and care |
| Time limit | Must still be employed at the birth |
Adoption
For adoptions, the “qualifying week” is the week the adoption match was notified, and SPP follows similar rules to birth (you must have been employed 26 weeks by the week you were notified of the match).
How SPP Is Calculated
Your SPP is either £187.18 or 90% of your average weekly earnings, whichever is lower.
Example Calculations
| Annual Salary | Average Weekly Earnings | 90% of AWE | SPP Rate Applied |
|---|---|---|---|
| £18,000 | £346.15 | £311.54 | £187.18 (standard rate — AWE higher) |
| £11,000 | £211.54 | £190.38 | £187.18 (standard rate) |
| £8,000 | £153.85 | £138.46 | £138.46 (90% rate — AWE lower) |
| £7,000 | £134.61 | £121.15 | £121.15 (below standard rate) |
Anyone earning above roughly £20,800/year will receive the full standard £187.18/week. Those earning less may receive less.
How to Claim Paternity Pay
Your Responsibility as Employee
- Notify your employer at least 15 weeks before the expected birth — use form SC3 (or your employer’s form)
- Confirm the dates you want to take leave at least 28 days in advance
- Provide a self-certificate of your eligibility (form SC3)
You do not need to claim from HMRC or the DWP — your employer pays you directly.
Employer’s Responsibility
Employers pay SPP out of their payroll and reclaim most or all of it from HMRC:
- Small employers (annual National Insurance bill under £45,000) can reclaim 103% of SPP paid
- Larger employers can reclaim 92% of SPP paid
Enhanced Paternity Pay
Many employers offer more than the statutory minimum. Enhanced (occupational) paternity pay may be:
- Full salary for 1–4 weeks, then SPP rate
- SPP-linked (e.g., 6 weeks at full pay)
- Company-specific — check your employment contract or staff handbook
Key point: You are entitled to SPP as a minimum. Your employer may offer more, but cannot offer less than the statutory rate.
Paternity Pay and Other Leave
Shared Parental Leave (SPaL)
Once you have taken your up to 2 weeks of paternity leave, you and your partner may be able to take Shared Parental Leave. This allows up to 50 weeks of leave (and 37 weeks of pay) to be shared between parents.
- You can take SPP first, then switch to Shared Parental Pay
- Shared Parental Pay is also £187.18/week in 2026/27
Neonatal Care Leave
If your baby is admitted to neonatal care, you may be entitled to Neonatal Care Leave and Pay on top of paternity leave. This is separate from and in addition to your standard paternity entitlement.
Tax and National Insurance on SPP
SPP is treated as earnings for tax and NI purposes:
| Deduction | Applied? |
|---|---|
| Income tax | Yes |
| National Insurance | Yes |
| Pension contributions (if applicable) | Depends on scheme rules |
Your employer will process SPP through payroll in the usual way — it appears on your payslip with deductions applied.
SPP and Benefits
If you are also claiming:
| Benefit | SPP Interaction |
|---|---|
| Universal Credit | SPP counts as earned income and may reduce your UC award |
| Tax credits | SPP counts as employment income |
| Child Benefit | No impact — Child Benefit is not means-tested |