Statutory Paternity Pay (SPP) is the minimum amount an employer must pay an employee during paternity leave. Unlike maternity pay, SPP is paid at a flat rate (or 90% of average weekly earnings, whichever is lower) for the full duration of leave. The calculation involves checking eligibility, confirming the qualifying week, and applying the flat rate. For most employers this is straightforward — the mistakes tend to happen around the eligibility and notice requirements.

This guide walks you through how to calculate paternity pay in the UK, step by step.

Key Takeaways

  • SPP is £184.03 per week (2025/26) or 90% of average weekly earnings if lower, under sections 171–172 of the Employment Rights Act 1996.
  • Paternity leave lasts 1 week or 2 consecutive weeks — not days.
  • The employee must have been employed for at least 26 weeks by the end of the qualifying week (15 weeks before the expected week of childbirth).
  • SPP is subject to tax and National Insurance.
  • SPP cannot be shared with a partner and does not transfer between parents.

Step 1: Confirm eligibility

The employee must meet all three conditions:

  1. 26 weeks’ continuous employment by the end of the qualifying week (15 weeks before the expected week of childbirth).
  2. Earnings threshold — average weekly earnings in the relevant 8-week period must be at least equal to the Lower Earnings Limit (£123 per week in 2025/26).
  3. Relationship — the employee must be the father of the child, the mother’s partner, or the child’s adopter, and have a genuine expectation of responsibility for the child’s upbringing.

If any condition fails, the employee does not qualify for SPP.

Step 2: Calculate average weekly earnings

The AWE calculation follows the same method as maternity pay:

Formula:

AWE = Total gross pay in the 8-week qualifying period ÷ 8

The qualifying period is the 8-week period ending with the last payday before the end of the qualifying week.

Example: An employee earned £2,400 in the 8-week qualifying period.

  • AWE = £2,400 ÷ 8 = £300 per week

Step 3: Apply the flat rate

SPP is paid at:

  • 90% of AWE for the first 6 weeks, OR
  • £184.03 per week (2025/26 flat rate)

whichever is lower. In practice, this means the flat rate applies for almost all employees, since 90% of most salaries exceeds £184.03.

For the £300 AWE example: 90% = £270, but £184.03 is lower, so the employee receives £184.03 per week.

For an employee earning £200 per week: 90% = £180, which is less than £184.03, so they receive £180 per week.

Step 4: Determine the payment period

SPP is paid for up to 2 weeks. The employee can choose to take either:

  • 1 week of paternity leave
  • 2 consecutive weeks of paternity leave

They cannot take non-consecutive days or split the two weeks across different periods. SPP is paid weekly throughout the chosen leave period.

If the employee’s contractual paternity pay is higher than the SPP rate, the employer pays the contractual amount and recovers SPP through HMRC in the same way as maternity pay.

Step 5: Handle the timing

Paternity leave must be taken:

  • Starting on or after the date the baby is born
  • Within 56 days of the expected week of childbirth

The employee must give at least 15 weeks’ notice before the expected week of childbirth (the same qualifying week as for maternity). If they miss this deadline but the baby has not yet arrived, they should give notice as soon as possible.

Early birth

If the baby arrives before the expected week, the employee’s leave can start on the day after birth (even if they have not given notice). The qualifying week adjusts based on the actual birth date.

Step 6: Record and report

  • SPP is processed through payroll — it is subject to income tax and National Insurance.
  • Employers can recover 92% of SPP through HMRC (103% for small employers).
  • Keep records for at least three years, including the AWE calculation, qualifying period dates, and proof of notice.

Common paternity pay calculation pitfalls

1. Confusing the qualifying week

The qualifying week is 15 weeks before the expected week of childbirth. It is the same qualifying week used for maternity pay. Employers sometimes calculate AWE from the wrong period.

2. Splitting paternity leave into non-consecutive days

Paternity leave is 1 or 2 consecutive weeks. An employee cannot take Monday to Friday one week, then return, then take the following Monday to Friday.

3. Confusing paternity leave with shared parental leave

Paternity leave and shared parental leave are separate entitlements. An employee taking shared parental leave does not also get paternity leave on top.

4. Not processing SPP through payroll

SPP is taxable income. It must be reported through the Real Time Information (RTI) payroll system, not paid informally.

Putting it into practice

Five checks cover most paternity pay calculations:

  1. Confirm the employee has 26 weeks’ service by the qualifying week and earnings meet the threshold.
  2. Calculate AWE from the correct 8-week period ending before the qualifying week.
  3. Apply the flat rate (or 90% if lower) for the full 1 or 2 weeks of leave.
  4. Process SPP through payroll with the correct tax and National Insurance deductions.
  5. Track the notice and leave windows so the employee does not lose their entitlement.
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A leave management system that tracks paternity leave eligibility, calculates SPP automatically, and integrates with payroll keeps your process accurate and your employees informed.

Frequently Asked Questions

How much is statutory paternity pay?

For 2025/26, SPP is £184.03 per week, or 90% of average weekly earnings if that is lower. It is paid for 1 or 2 weeks.

How long is paternity leave?

Paternity leave is 1 or 2 consecutive weeks. The employee chooses how many weeks to take.

Can paternity pay be shared between parents?

No. Paternity pay is a separate entitlement for the father or partner. Shared parental pay is a different scheme.

What if the employee does not qualify for SPP?

If the employee does not meet the eligibility criteria, they receive no statutory pay. Some employers offer enhanced paternity pay regardless of eligibility.

Can paternity leave be taken in parts?

No. Paternity leave is taken as 1 or 2 consecutive weeks. It cannot be split into individual days.

This article is general information, not legal advice.

Last updated: 26 July 2026.