Glossary · UK
What is Statutory Paternity Pay (SPP)?
The minimum weekly pay an eligible employee can receive while on paternity leave, for up to 2 weeks, capped at the lower of 90% of average earnings or £194.32 a week in 2026/27.
Full Definition
Statutory Paternity Pay is the legal minimum payment available to an eligible employee taking paternity leave following the birth or adoption of a child, or when their partner gives birth. It can be taken as either one week or two consecutive weeks (not split into odd single days) within 52 weeks of the birth or placement for adoption, following reforms that removed the old requirement to take it within the first 8 weeks. To qualify, the employee generally needs at least 26 weeks' continuous service with their employer by the qualifying week and average weekly earnings at or above the Lower Earnings Limit, and must have, or expect to have, responsibility for the child's upbringing. SPP is paid at the lower of 90% of average weekly earnings or the standard statutory weekly rate (£194.32 for 2026/27), which in practice means most employees earning above roughly £216 a week are simply paid the flat statutory rate rather than 90% of earnings. As with Statutory Maternity Pay, employers can usually reclaim most of the SPP they pay from HMRC (103% for small employers, 92% for larger ones), and many employers offer enhanced, more generous contractual paternity pay on top of the statutory minimum. Employees who do not qualify may still be eligible for Shared Parental Pay or unpaid parental leave instead.
How Statutory Paternity Pay (SPP) is calculated
Weekly SPP = min(0.90 x AWE, 194.32), paid for up to 2 weeks- AWE
- Average Weekly Earnings over the 8-week relevant period.
- 194.32
- Standard statutory weekly rate for 2026/27 (GBP).
Worked example: On average weekly earnings of GBP 400, 90% is GBP 360, which is above the GBP 194.32 cap, so SPP is paid at GBP 194.32 a week for each of the 1 or 2 weeks taken.