How much is Statutory Paternity Pay in 2026/27 and is it taxed?

Full answer

Statutory Paternity Pay (SPP) for 2026/27 is paid at £194.32 per week, or 90% of your average weekly earnings if that figure is lower. You can take either one week or two weeks of leave (not odd days), so the maximum statutory payment over two weeks is £388.64. To qualify you generally need to have been continuously employed for at least 26 weeks up to the relevant week and earn at least the lower earnings limit on average. SPP counts as earnings, so it is taxable and subject to Class 1 National Insurance, exactly like ordinary pay. Your employer pays it through payroll under PAYE and applies your tax code, so in practice deductions are usually small. For example, two weeks at £194.32 totals £388.64. With the Personal Allowance of £12,570 (£241.73 a week) spread across the year, that weekly SPP of £194.32 sits below the weekly tax and NI thresholds, so most people receive their SPP with little or no tax or NI taken — though the exact result depends on any other pay in the same period. Many employers offer enhanced or contractual paternity pay above the statutory minimum; any top-up is also taxed and NI'd as normal earnings. The rate and tax treatment are the same across England, Scotland, Wales and Northern Ireland, as statutory parental pay is set UK-wide. However, if you live in Scotland, any Income Tax due is charged at Scottish rates and bands rather than the rest-of-UK rates, which can slightly change the tax taken if your overall income is high enough to be taxable. If you are self-employed you cannot claim SPP, as it is an employer-paid benefit.

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