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.
Want to check if your own payslip adds up?
At-a-glance
- Entitlement: 2 weeks paid paternity leave (single block, or split into two 1-week blocks since April 2024).
- Rate (2026/27): £187.18/week or 90% of average weekly earnings, whichever is lower.
- Eligibility threshold: must earn at least £123/week (the Lower Earnings Limit) on average over the qualifying weeks.
- Service threshold: must have been continuously employed for at least 26 weeks by the end of the qualifying week (15 weeks before the expected birth/adoption).
- Notice: 28 days notice to take leave (unless the baby arrives early).
Who qualifies
You qualify for SPP if all of these apply:
- You are the biological father of the child, OR the partner (married, civil-partnered, or living as such) of the mother / adopting parent.
- You have or expect to have responsibility for the child's upbringing.
- You will be on leave to care for the child or to support the mother / adopting parent.
- 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.
- Your average weekly earnings in the 8 weeks ending with the qualifying week are at least £123/week (the Lower Earnings Limit, 2026/27).
How much you receive
The standard 2026/27 SPP rate is the lower of:
- £187.18/week (the statutory flat rate for 2026/27)
- 90% of your average weekly earnings in the 8-week qualifying period
Examples:
| Average weekly earnings | SPP rate | Notes |
|---|---|---|
| £150/week | £135.00/week (90%) | 90% of earnings is lower than statutory cap |
| £200/week | £180.00/week (90%) | Still under cap |
| £210/week | £187.18/week (cap) | At cap; 90% would be £189 |
| £500/week | £187.18/week (cap) | High earners capped at flat rate |
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.
Bereaved Parent SPP (since April 2024)
Under the Parental Bereavement (Leave and Pay) Act 2018 (in force from 6 April 2020) and Paternity Leave (Amendment) Regulations 2024, 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 (£187.18/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
- SPP missed entirely - payroll didn't apply for SPP recovery from HMRC, treats your absence as unpaid leave.
- Wrong rate applied - the £187.18 cap was applied when 90% of your earnings (lower) should have been used.
- Tax code on W1/M1 - paternity leave pay periods sometimes trigger non-cumulative codes if HMRC's RTI feed gets confused.
- Pension contribution gap - if your scheme should be paused during leave but is still being deducted (or vice versa).
- 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 pay is at the same statutory rate (£187.18/week 2026/27) for up to 50 weeks across both parents.
See our maternity, paternity, shared parental pay guide for the full SPL mechanics.
How to claim SPP
- Confirm you're eligible using the criteria above.
- 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).
- Provide MAT B1 (the maternity certificate from the mother's GP/midwife showing the expected week of confinement).
- Confirm your block dates in writing (single block or two 1-week blocks).
- 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.
Ready to check your own payslip?
Enter your figures and get an instant AI-powered analysis. Free, private, no signup.
Check My Payslip FreePayslipIQ 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.
Related guides
Maternity, Paternity and Shared Parental Pay on Your Payslip
How SMP, OMP, SPP, ShPP and KIT day pay appear on a UK payslip in 2026/27. Spot underpayments, understand tax treatment, and check your figures line by line.
Statutory Sick Pay Explained: 2026/27 Rate, Eligibility and Payslip Guide
How SSP works in the UK in 2026/27. Rate, qualifying days, how it appears on a payslip, when it stops, and what happens at the Universal Credit handover.
Why Is My Tax So High This Month? Common UK Reasons
Find out why your tax deduction is higher than usual this month. We cover the most common UK reasons and what you can do about it.