Answers · UK 2025/26
What is Statutory Paternity Pay and how much is it in 2026/27?
Statutory Paternity Pay is £194.32 a week (or 90% of average weekly earnings if lower) for up to two weeks, paid to eligible employees taking paternity leave following the birth or adoption of a child in 2026/27. To qualify, you need at least 26 weeks' continuous employment by the qualifying week and to meet a minimum average earnings threshold.
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Statutory Paternity Pay provides a modest level of income replacement for eligible employees taking a short period of leave around the birth or adoption of a child, though it is notably shorter and often lower than maternity or shared parental pay equivalents. **The 2026/27 rate and duration** Statutory Paternity Pay (SPP) is paid at the lower of £194.32 a week or 90% of your average weekly earnings, for a maximum of two weeks, which can be taken together or as two separate single weeks (though not typically in smaller increments) within a defined period after the birth or adoption. **Eligibility requirements** To qualify, you need at least 26 weeks of continuous employment with your employer, continuing into the relevant qualifying week (broadly, the 15th week before the expected week of childbirth), your average weekly earnings must meet the Lower Earnings Limit (£129 a week for 2026/27), and you must have (or expect to have) responsibility for the child's upbringing, being either the father, the mother's spouse/partner, or the intended parent in a surrogacy arrangement. **When paternity leave must be taken** Statutory Paternity Leave must generally be taken within a set window after the birth (commonly within 52 weeks under current rules, following reforms that extended flexibility around timing), and employees must give their employer appropriate notice of their intention to take the leave. **Shared Parental Leave as a complement** Beyond the standalone two-week paternity leave, eligible parents can also access Shared Parental Leave, allowing eligible couples to share up to 50 weeks of leave and up to 37 weeks of pay between them (after the mother has taken at least the initial compulsory maternity leave period) -- this offers considerably more flexibility than the standalone two-week paternity entitlement alone, letting both parents split time off in a way that suits their circumstances. **Enhanced contractual paternity pay** As with maternity pay, many employers offer enhanced contractual paternity pay above the statutory minimum, sometimes matching full salary for the two-week period, or occasionally offering an extended period of paid leave beyond the statutory two weeks as part of a more generous family-friendly policy. **Worked example** Someone with average weekly earnings of £700 takes their full two weeks of paternity leave. SPP is paid at the lower of £194.32 or 90% of £700 (£630) -- since £194.32 is lower, they receive £194.32 a week for both weeks, totalling £388.64 for the full two-week period, unless their employer offers enhanced contractual pay on top. **Tax treatment** SPP is taxable and subject to National Insurance in the normal way, deducted through payroll alongside any other pay in that period. **Practical tip** Check your specific employer's family leave policy for any enhanced paternity pay above the statutory minimum, and consider whether Shared Parental Leave might offer a better overall arrangement for your family's circumstances than the standalone two-week paternity leave alone, since it allows much greater flexibility in how leave and pay are split between parents.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.