Statutory Paternity Pay UK 2026/27: Eligibility, Amount

Statutory Paternity Pay (SPP) is the minimum amount UK employers must pay an eligible father or partner taking time off when their child is born or adopted. The rules tightened from April 2024 with the Paternity Leave (Amendment) Regulations, and the Bereaved Parent rules from April 2024 added new entitlement for parents whose child has died. This guide covers the 2026/27 position.

To check whether the tax, NI and PAYE lines look right on your own slip, see How do I check my payslip is correct?.

At-a-glance

• Entitlement: 2 weeks paid paternity leave (single block, or split into two 1-week blocks since April 2024).
• Rate (2026/27): £194.32/week or 90% of average weekly earnings, whichever is lower.
• Eligibility threshold: must earn at least £129/week (the Lower Earnings Limit for 2026/27) on average over the qualifying weeks.
• Service threshold: the 26-week continuous employment rule now applies to the pay only. Paternity leave became a day-one right on 6 April 2026 (GOV.UK; Employment Rights Act 2025 timeline).
• Notice: 28 days notice to take leave (unless the baby arrives early).

Leave and pay are now two different tests

Since 6 April 2026, paternity leave is a day-one right: you need only be an employee and give the correct notice. Paternity pay still carries the older qualifying conditions, so a new starter can take the two weeks off but may not be paid for them. Check which one your employer is talking about when they quote the rules at you.

Who qualifies for the pay

You qualify for SPP if all of these apply:

1. You are the biological father of the child, OR the partner (married, civil-partnered, or living as such) of the mother / adopting parent.
2. You have or expect to have responsibility for the child's upbringing.
3. You will be on leave to care for the child or to support the mother / adopting parent.
4. You have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before the expected birth/adoption week. This test applies to the pay, not the leave.
5. Your average weekly earnings in the 8 weeks ending with the qualifying week are at least £129/week (the Lower Earnings Limit, 2026/27).

How much you receive

The standard 2026/27 SPP rate is the lower of:

• £194.32/week (the statutory flat rate for 2026/27, up from £187.18 in 2025/26)
• 90% of your average weekly earnings in the 8-week qualifying period

Source: HMRC, Rates and thresholds for employers 2026 to 2027.

Examples:

SPP is taxable income. Income tax + employee NI are deducted. Your tax code applies normally.

How long you can take

The April 2024 changes added flexibility:

• Total entitlement: 2 weeks (10 working days for full-time staff).
• Single block: take both weeks consecutively, OR
• Split blocks: take two separate 1-week blocks within the first 52 weeks of birth/adoption (was 56 days previously).
• Notice: 28 days for each block (or as soon as reasonably possible if the baby arrives early or unexpectedly).

The split-block option is particularly useful for partners who want to be present for both birth and a critical handover later (e.g. when the mother returns to work).

When SPP starts and ends

Earliest start: the date of the child's birth (or adoption placement).

Latest start: 52 weeks after the birth/adoption date.

The leave must be taken in whole weeks - not partial days.

Statutory Parental Bereavement Pay

Under the Parental Bereavement (Leave and Pay) Act 2018, in force since 6 April 2020, parents whose child dies are entitled to:

• 2 weeks Parental Bereavement Leave for each parent of a deceased child under 18.
• Statutory Parental Bereavement Pay at the same rate as SPP (£194.32/week in 2026/27 or 90% of earnings).
• Eligible from day one of employment - no 26-week service requirement (this is the key difference from SPP).

This applies regardless of whether the child died before or after birth (still births at 24+ weeks of pregnancy are included).

How SPP shows on your payslip

A correctly-structured SPP payslip should show:

• SPP (or "Statutory Paternity Pay") as a separate income line, NOT bundled into your normal salary.
• Your normal salary as £0 (or pro-rated) for the period you're on leave.
• PAYE tax calculated on the SPP amount.
• Employee NI calculated normally if SPP is above the Primary Threshold.
• Pension contributions - only if your scheme is configured to apply during paternity leave; many schemes pause contributions.

If your employer pays enhanced paternity pay (e.g. full salary for 2 weeks, then SPP), you'll see two pay lines: "Enhanced Paternity Pay" and the SPP top-up.

Common payslip issues with SPP

1. SPP missed entirely - payroll didn't apply for SPP recovery from HMRC, treats your absence as unpaid leave.
2. Wrong rate applied - the £194.32 cap was applied when 90% of your earnings (lower) should have been used.
3. Tax code on W1/M1 - paternity leave pay periods sometimes trigger non-cumulative codes if HMRC's RTI feed gets confused.
4. Pension contribution gap - if your scheme should be paused during leave but is still being deducted (or vice versa).
5. Holiday accrual missed - paternity leave still accrues holiday entitlement; check the next holiday-year statement.

What if you're not eligible for SPP

If you don't meet the SPP qualifying conditions (insufficient service, earnings below LEL, or not the legal partner of the mother), you may still be entitled to:

• Unpaid parental leave: 18 weeks per child up to age 18, in 1-week blocks, with 21 days notice.
• Time off to attend antenatal appointments: up to 6.5 hours per appointment (paid for the partner of a pregnant woman).
• Time off for emergencies: reasonable unpaid time off for dependant emergencies.

Combining with Shared Parental Leave

If you both want more than 2 weeks paternity leave + the mother's standard 52-week maternity leave doesn't suit, consider Shared Parental Leave (SPL). The mother can curtail her maternity leave and the unused weeks are shared between parents.

SPL gives up to 50 weeks of leave across both parents, but only up to 37 weeks of it is paid, at the same statutory rate (£194.32 a week in 2026/27, or 90% of average weekly earnings if lower).

See our maternity, paternity, shared parental pay guide for the full SPL mechanics.

How to claim SPP

1. Confirm you're eligible using the criteria above.
2. Notify your employer at least 28 days before your intended start date (use HMRC's SC3 form if your employer doesn't have an internal form).
3. Provide MAT B1 (the maternity certificate from the mother's GP/midwife showing the expected week of confinement).
4. Confirm your block dates in writing (single block or two 1-week blocks).
5. Your employer pays SPP through normal payroll; they recover most of it from HMRC at the year-end PAYE reconciliation.

If your employer refuses or pays the wrong rate, contact Acas on 0300 123 1100 for guidance.

Disclaimer

PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated employment-law or tax advice. Statutory Paternity Pay rules interact with the Employment Rights Bill 2024, the Paternity Leave (Amendment) Regulations 2024, and Bereaved Parent rules - for unresolved disputes or contested eligibility, contact Acas on 0300 123 1100 or use an employment solicitor.