Answers · UK 2025/26

How is Statutory Paternity Pay calculated for 2026/27?

Statutory Paternity Pay (SPP) is paid for up to 2 weeks, at the lower of £187.18 a week or 90% of your average weekly earnings for 2026/27. To qualify you need at least 26 weeks continuous employment with your employer by the relevant qualifying week, and average earnings at or above the Lower Earnings Limit.

Last updated: 1 July 2026Last reviewed: 1 July 2026How we verify

Full answer

Statutory Paternity Pay (SPP) provides financial support for eligible employees taking paternity leave following the birth or adoption of a child, though the amount and duration are considerably more limited than Statutory Maternity Pay. **How much SPP pays** Unlike SMP, SPP does not have an enhanced first-weeks rate -- throughout the full period, you receive the LOWER of £187.18 a week or 90% of your average weekly earnings, for 2026/27. **How long SPP lasts** Eligible employees can take either 1 week or 2 consecutive weeks of paternity leave (it cannot be split into non-consecutive periods, though since April 2024 the leave can be taken more flexibly within the first year after birth or adoption, rather than only immediately following the birth). **Eligibility conditions** 1. At least 26 weeks continuous employment with the same employer, ending with the 15th week before the expected week of childbirth (or equivalent week for adoption). 2. Average weekly earnings at or above the Lower Earnings Limit for National Insurance. 3. You must be the biological father, the mother's spouse or partner, or the intended parent in a surrogacy arrangement, and have (or expect to have) responsibility for the child's upbringing. **Worked example: earnings above the flat rate** David earns £800 a week on average and takes 2 weeks of paternity leave. He receives the lower of £187.18 or 90% × £800 (£720) each week -- so he gets the flat rate of £187.18 a week, totalling £374.36 for the 2 weeks. **Worked example: earnings below the flat rate** Tom, a part-time worker earning £150 a week on average, takes 1 week of paternity leave. He receives the lower of £187.18 or 90% × £150 (£135) -- so he gets £135 for that week. **Notice requirements** You must give your employer at least 28 days' notice before each period of paternity leave you intend to take (this notice requirement was relaxed from the previous 15-week advance notice rule under 2024 paternity leave reforms). **Enhanced contractual paternity pay** Many employers offer more generous contractual paternity pay above the statutory minimum, sometimes matching full salary for a longer period -- always check your specific employment contract or staff handbook, since SPP is only the legal floor, not a cap on what an employer can choose to offer. **Interaction with Shared Parental Leave** SPP and paternity leave are separate from Shared Parental Leave (ShPL), which allows eligible parents to split up to 50 weeks of leave and 37 weeks of pay between them after the initial maternity/paternity period, offering more flexibility in how childcare responsibilities are shared in the first year.