Answers · UK 2025/26

What is the Statutory Paternity Pay rate and duration for 2026/27 in the UK?

Statutory Paternity Pay (SPP) for 2026/27 is GBP 194.32 per week (or 90% of your average weekly earnings if lower), paid for up to two weeks, which must be taken within 52 weeks of the child's birth or adoption placement.

Last updated: 14 June 2026Last reviewed: 14 June 2026How we verify

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Statutory Paternity Pay 2026/27 -- Full Guide Statutory Paternity Pay (SPP) is the minimum amount employers must pay eligible employees who take paternity leave following the birth or adoption of a child. Key details for 2026/27 - SPP rate: GBP 194.32 per week (or 90% of average weekly earnings if this is lower) - Duration: 1 or 2 consecutive weeks (employee's choice) - SPP is paid by the employer, who can recover most of it from HMRC via the payroll system Eligibility conditions To qualify for SPP, the employee must: 1. Have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before the expected week of childbirth (or by the week they are notified of matching for adoption) 2. Earn at least the Lower Earnings Limit (GBP 129 per week in 2026/27) averaged over the qualifying period 3. Have (or expect to have) responsibility for the child's upbringing 4. Be the biological father, the mother's spouse or partner, or the adopter's spouse or partner When can it be taken - Leave must start on or after the child's birth (or placement for adoption) - It must end within 52 weeks of the birth or placement date - The employee chooses to take either 1 or 2 consecutive weeks; the two weeks cannot be split Notice requirements Employees must give their employer at least 28 days' notice of the start date where possible, using form SC3 (or the employer's own equivalent form) confirming eligibility. Enhanced paternity pay Many employers offer occupational (enhanced) paternity pay above the statutory minimum as a contractual benefit. This varies by employer and is not a legal requirement. Shared Parental Leave (SPL) interaction If the mother or primary adopter ends their leave early, the father or partner can take Shared Parental Leave (ShPL) and Statutory Shared Parental Pay (ShPP) for the remaining entitlement. ShPP is paid at the same weekly rate as SPP. SPL allows much more flexible arrangements than standard paternity leave -- up to 50 weeks can be shared in various blocks. Tax treatment SPP is subject to income tax and National Insurance in the same way as normal earnings. It is included in the employee's payslip and reported through PAYE.