Statutory Paternity Pay Explained
If your partner is having a baby or you're adopting, you may be entitled to Statutory Paternity Pay — a legal minimum your employer must pay during your paternity leave. The rules changed significantly in 2024 and again in April 2026, giving partners considerably more flexibility than before. This guide explains exactly what you're entitled to, how to qualify, and how the new rules work in practice.
Two important recent changes: Since April 2024, paternity leave can be taken as two separate one-week blocks within 52 weeks of birth. From 6 April 2026, paternity leave became a day-one right — but paternity pay still requires 26 weeks' service.
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Calculate My SPP →What Is Statutory Paternity Pay?
Statutory Paternity Pay (SPP) is the minimum amount your employer must pay you during paternity leave. It is set by law and applies to eligible employees regardless of what their contract says — though your employer can choose to pay more through an enhanced contractual scheme.
SPP is simpler in structure than maternity pay — there is no two-phase system with a higher initial rate. Instead, the same flat rate applies throughout the entire period, which is a maximum of 2 weeks.
| Detail | 2026–27 position |
|---|---|
| Weekly rate | £194.32 or 90% of AWE — whichever is lower |
| Maximum duration | 2 weeks |
| Lower Earnings Limit | £129/week (must earn at least this to qualify for pay) |
| Service requirement for pay | 26 weeks' continuous employment by the qualifying week |
| Service requirement for leave | Day one — no qualifying period (from 6 April 2026) |
| Leave window | Must be completed within 52 weeks of birth or placement |
| Taxable? | Yes — paid through payroll like normal wages |
Who Is Entitled to Paternity Leave and Pay?
Paternity leave and pay are not restricted to biological fathers. The entitlement applies to a wide range of people with a qualifying relationship to the child:
- The biological father of the child
- The partner (including same-sex partner) of the birth parent
- The spouse or civil partner of the birth parent
- The partner or spouse of the primary adopter
- An intended parent in a surrogacy arrangement (subject to conditions)
The leave entitlement covers any employee — regardless of hours worked, whether part-time or full-time, and regardless of gender or relationship type. Agency workers with at least 12 weeks on the same assignment may also qualify.
The Day-One Leave Right — What Changed in April 2026
Before 6 April 2026, you needed 26 weeks' continuous employment by the qualifying week to be entitled to take paternity leave at all. The Employment Rights Act 2025 removed this requirement — paternity leave is now available from the first day of employment.
This matters particularly for:
- Employees who recently changed jobs and whose partner is pregnant
- Workers on short-term contracts where 26 weeks of service wasn't possible
- New starters who start a job while their partner is already pregnant
The critical distinction: leave is a day-one right; pay is not. To receive Statutory Paternity Pay, you still need 26 weeks' continuous service by the qualifying week and average weekly earnings of at least £129. An employee who qualifies for the leave but not the pay can still take the time off — it will simply be unpaid at the statutory level, unless their employer's contractual scheme is more generous.
The Qualifying Week and Service Requirement for Pay
For Statutory Paternity Pay, the qualifying week is the 15th week before the baby's expected week of birth. You must have been continuously employed by the same employer for at least 26 weeks up to and including any day within that qualifying week.
In practice: count 15 weeks back from the Sunday of the week your baby is due. You need to have started your current employment at least 26 weeks before the Saturday at the end of that qualifying week. You must also still be employed at the time of the birth.
Average Weekly Earnings and the 90% Rule
Your SPP rate is the lower of £194.32 or 90% of your Average Weekly Earnings. AWE is calculated from your gross earnings in the 8 weeks (or 2 months if monthly paid) before the end of your qualifying week.
The 90% rule only reduces your pay if your average weekly earnings are below £215.91. If you earn above that, the flat £194.32 rate applies. If you earn between £129 and £215.91, your SPP will be 90% of your actual AWE — lower than the flat rate.
SPP Weekly Rate by Average Weekly Earnings (2026–27)
The chart shows how SPP rises with earnings up to the £215.91 crossover point, then flattens at the £194.32 cap. Workers earning below the crossover point receive 90% of their AWE throughout — meaning two people with different earnings both receive SPP, but at different rates.
How to Structure Your Paternity Leave
Since April 2024, you have significantly more flexibility in how you take your two weeks. The options are:
- Two consecutive weeks — the traditional approach, taken in one block at any point within 52 weeks of birth
- One week — if you only want one week, you simply don't take the second
- Two separate one-week blocks — the new option, allowing you to take one week close to the birth and another at a different point within the 52-week window
The two-separate-blocks option gives families real flexibility. A common approach is to take one week immediately after the birth, then use the second week later in the year — for example, when a partner returns to work, when childcare arrangements change, or at another time of practical need.
Leave cannot start before the birth. Each block requires 28 days' notice before it begins. You must give your employer your initial entitlement notice (confirming your intention to take paternity leave and your baby's due date) no later than the end of the qualifying week — 15 weeks before the due date.
Notice Requirements
| Notice type | When to give it | What it covers |
|---|---|---|
| Entitlement notice | By end of the qualifying week (15 weeks before due date) | Confirms intention to take leave, due date, and relationship to child |
| Leave dates notice | At least 28 days before each block of leave | Specifies when each week of leave will start |
| Early birth | As soon as reasonably practicable | If the baby arrives before the planned leave date |
You can give a general start date in your entitlement notice — for example, "the day of birth" or "one week after birth" — rather than committing to a specific calendar date at that stage. You can change the start date with 28 days' notice.
Paternity Leave After Shared Parental Leave
From 6 April 2026, you can take paternity leave after Shared Parental Leave. Previously, paternity leave had to be taken first. This change gives families full flexibility to use SPL during the main period and then take paternity leave separately later in the 52-week window — for example, to cover a specific period of childcare need or support during a return-to-work transition.
Paternity leave and Shared Parental Leave are separate entitlements — using one does not reduce the other. If you take 2 weeks of paternity leave and then take Shared Parental Leave, your total time off can be considerably longer.
What If You Don't Qualify for SPP?
If you don't meet the 26-week service requirement or your earnings are below £129/week, you won't receive Statutory Paternity Pay. However, from 6 April 2026, you are still entitled to take unpaid paternity leave — the leave itself is now a day-one right.
Other options to consider:
- Shared Parental Leave — the eligibility criteria are assessed separately. If your partner has worked for their employer for 26 weeks by the 15th week before the due date, and you have 26 weeks of employment history with any employer in the 66 weeks before the due date and earned at least £30/week in 13 of those weeks, you may qualify for ShPP even if you don't qualify for SPP
- Annual leave — you could agree to take annual leave around the birth if you have sufficient entitlement
- Unpaid leave — your employer may agree to additional unpaid leave beyond the statutory entitlement
- Contractual paternity pay — check your contract or staff handbook; your employer may offer pay from an earlier point than the statutory scheme
Bereaved Partners Paternity Leave — New from April 2026
The Bereaved Partners Paternity Leave Regulations 2026 introduced a new right from 6 April 2026: if a mother or primary adopter dies within the first year of a child's life, the bereaved partner is entitled to up to 52 weeks of unpaid leave. This is a standalone entitlement, separate from both standard paternity leave and Statutory Parental Bereavement Leave.
The bereaved partner entitlement is unpaid at the statutory level and available from day one — no qualifying period applies. This leave is intended to allow the surviving parent to care for the child during the critical first year without the pressure of returning to work immediately.
Enhanced Paternity Pay
SPP is the legal minimum. Many employers — particularly in the public sector, professional services, and technology — offer enhanced paternity pay above the statutory rate. Common enhancements include full salary for the entire two-week period, or an extended period of paid paternity leave beyond the statutory two weeks.
Enhanced paternity pay is at your employer's discretion and will be set out in your employment contract or staff handbook. Unlike enhanced maternity pay, it rarely comes with a return-to-work repayment clause — but check your contract to be sure.
SPP and Tax
SPP is taxable. It counts as earnings for income tax and National Insurance, and your employer deducts both through payroll in the usual way. At £194.32 per week, two weeks of SPP amounts to £388.64 — a relatively small income event. Whether you pay any tax depends on your total income across the whole tax year.
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Frequently Asked Questions
Can I take paternity leave if I've just started a new job?
You can take the leave from day one — paternity leave is a day-one right from 6 April 2026. Whether you receive Statutory Paternity Pay depends on whether you have 26 weeks' continuous service by the qualifying week (15 weeks before the due date) and earnings above £129/week. If you started your job after the qualifying week, you'll be entitled to unpaid leave but not SPP from that employer.
Does my employer have to agree to when I take my paternity leave?
Your employer cannot refuse paternity leave if you're entitled to it. They also cannot refuse the flexible two-block structure introduced in April 2024. They can require you to give the correct notice (28 days before each block) but they cannot redirect when you take the leave. What they can do is plan around your intended dates once given proper notice.
Do I get paid for bank holidays falling during my paternity leave?
Your SPP continues to be paid through any bank holidays that fall within your leave period — the rate doesn't change. Whether you accrue additional holiday for those bank holidays depends on your contract. Holiday entitlement continues to accrue throughout paternity leave, the same as during any other statutory leave.
What happens if my baby is born early?
If your baby is born before the planned leave start date, you must notify your employer as soon as reasonably practicable. Your leave can start from the date of birth even if you haven't yet given 28 days' notice — the early birth exception applies. SPP cannot start before the birth regardless of when you planned your leave.
Can same-sex partners claim paternity pay?
Yes. SPP is available to any person who is the partner (including same-sex partner), spouse, or civil partner of the birth parent or primary adopter. The entitlement makes no distinction based on gender or relationship type beyond the requirement of a qualifying relationship with the child and its parent.
What if my employer refuses to pay SPP?
If your employer refuses to pay SPP and you believe you're entitled, you should raise a formal grievance in writing. If unresolved, you can contact HMRC (who oversee SPP compliance), Acas for advice, or make a claim to an employment tribunal for unlawful deduction from wages. Your employer must give you written reasons for non-payment using form SPP1 within 28 days of receiving your notice.
Summary
- SPP in 2026–27 is £194.32/week or 90% of AWE — whichever is lower — for up to 2 weeks
- From 6 April 2026, paternity leave is a day-one right — no qualifying period to take the leave, though pay still needs 26 weeks' service
- Since April 2024, leave can be taken as two separate one-week blocks within 52 weeks of birth
- You must earn at least £129/week (LEL) and have 26 weeks' service by the qualifying week to receive SPP
- AWE is based on gross earnings in the 8 weeks before the qualifying week — the 15th week before the due date
- SPP is taxable — it's paid through payroll with income tax and NI deducted in the usual way
- From April 2026, paternity leave can be taken after Shared Parental Leave — the order restriction has been removed
- A new bereaved partners right gives up to 52 weeks of unpaid leave if the mother or primary adopter dies within the child's first year
- Use the Paternity Pay Calculator → to find your exact weekly and daily rate