Ask PayslipIQ · Last reviewed 2026-05-08
What is Statutory Paternity Pay?
Statutory Paternity Pay (SPP) is paid by your employer for up to 2 weeks of paternity leave. From April 2024, paternity leave can be taken in two separate one-week blocks within 52 weeks of the birth. SPP is paid at the lower of £187.18 a week (2026/27 figure) or 90% of your average weekly earnings.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.
SPP is taxable and subject to NI like normal pay.
Many employers pay enhanced paternity pay above the statutory minimum. Check your employment contract or staff handbook.
Eligibility requires 26 weeks of continuous service by the qualifying week. Self-employed fathers and partners are not eligible for SPP but may have other entitlements.
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Reviewed by PayslipIQ Editorial. Sources cited where applicable.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.