Statutory Paternity Pay (SPP) is the minimum weekly payment a UK employer must make to qualifying employees during paternity leave. For 2026–27, SPP is £184.03 per week or 90% of average weekly earnings — whichever is lower. The employee must have at least 26 weeks of continuous service and earn at least the Lower Earnings Limit.

This guide covers eligibility, the two-week leave structure, how to calculate SPP, and what happens when the employee wants to take additional time off.

Key takeaways

  • SPP is £184.03 per week (2026–27) or 90% of average weekly earnings, whichever is lower.
  • Paternity leave is up to 2 consecutive weeks, taken within 56 days of the birth or placement.
  • The employee must have 26 weeks of continuous service by the end of the 15th week before the expected week of childbirth (or the date of placement for adoption).
  • The employee must give at least 15 weeks’ notice before the expected week of childbirth or placement.
  • SPP is paid through payroll and you can recover 92% (or 103% for small employers) from HMRC.

Who qualifies for SPP

An employee qualifies for statutory paternity pay if all of the following apply:

  • They are the father, or the partner of the mother/adopter.
  • They have been continuously employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth or placement.
  • Their average weekly earnings over the eight-week qualifying period equal or exceed the Lower Earnings Limit (£123/week in 2026–27).
  • They give the correct notice.
Requirement Detail
Continuous service 26 weeks by the 15th week before childbirth/placement
Earnings threshold £123/week (Lower Earnings Limit 2026–27)
Weekly pay £184.03 or 90% of earnings, whichever is lower
Leave duration Up to 2 consecutive weeks
Take within 56 days of the birth or placement
Notice period At least 15 weeks before expected date

How much is SPP per week?

SPP is the lower of the flat rate (£184.03) and 90% of the employee’s average weekly earnings over the qualifying period. Most employees on average or above-average salaries will receive the flat rate, since 90% of their earnings will exceed £184.03.

Worked example

Tom earns £32,000 per year. His average weekly earnings over the qualifying period are £615.38.

90% of £615.38 = £553.84

Since £553.84 exceeds the flat rate of £184.03, Tom receives £184.03 per week for each of his two paternity leave weeks.

If Tom earned £19,000 per year, his average weekly earnings would be £365.38. His SPP would be:

90% of £365.38 = £328.84

But £328.84 still exceeds the flat rate, so he still receives £184.03 per week.

The only scenario where an employee receives less than the flat rate is when average weekly earnings fall below approximately £204.48 — at which point 90% of earnings equals or falls below £184.03.

Paternity leave vs. paternity pay

These are distinct rights. The employee may be entitled to one without the other.

  • Paternity leave is an automatic right for any employee with 26 weeks of service — the leave itself is unpaid unless the contract provides pay.
  • SPP is the statutory payment during that leave — it requires the earnings test in addition to the service test.

An employee who earns below the Lower Earnings Limit still has the right to take paternity leave, but they are not entitled to SPP.

When to take paternity leave

Paternity leave must be taken within 56 days of the birth or placement. The employee chooses the start date within that window, and the two weeks run consecutively (they cannot be split with a gap).

The earliest start date is the day of the birth or placement. The latest start date is 56 days after. The employee must give you at least 15 weeks’ notice of the expected week of childbirth or placement.

Worked example

The expected week of childbirth is week 30. The employee must give notice by week 15 (15 weeks before). They can start leave any time from the day of birth up to 56 days after, taking two consecutive weeks.

Notice and evidence

The employee must give you notice at least 15 weeks before the expected week of childbirth or placement. The notice must include:

  • Their name and address.
  • The expected week of childbirth or placement.
  • A declaration that they are the father or partner and meet the service test.

You can request a copy of the birth certificate or a letter confirming the placement within 21 days of the employee starting leave. You cannot withhold SPP while waiting for the certificate if the employee has provided the declaration.

Shared parental leave interaction

From 6 April 2024, paternity leave must be taken before shared parental leave begins. If the employee wants to take both, they must complete their paternity leave first, then elect for shared parental leave.

This change means the employee cannot take paternity leave after starting shared parental leave — the two systems run sequentially, not concurrently.

Employer recovery

You recover SPP from HMRC in the same way as SMP — 92% of the cost through the Statutory Payments Relief, or 103% for small employers. This is claimed through your payroll software as part of the monthly RTI submission.

For more UK context, see our guides to maternity pay, shared parental pay, and adoption pay.

Frequently asked questions

How much is statutory paternity pay per week?

£184.03 per week for 2026–27, or 90% of average weekly earnings if that is lower. Most employees will receive the flat rate.

Can I take paternity leave after my partner returns to work?

Yes. You can start paternity leave at any point within 56 days of the birth or placement. The two weeks run consecutively, so choose the start date that suits your family.

Do I need to take both weeks?

No. You can take one week or two consecutive weeks — the choice is yours.

Can my employer refuse paternity leave?

No, provided you meet the 26-week service test and give the correct notice. Paternity leave is a statutory right, not a discretionary benefit.

What if I earn below the Lower Earnings Limit?

You still have the right to paternity leave, but you are not entitled to SPP. Your contract may provide pay at its discretion.

Putting it into practice

Five steps keep your paternity pay process correct:

  1. Check the employee’s service date as soon as they notify you of the pregnancy — confirm the 26-week test.
  2. Collect the notice at least 15 weeks before the expected week of childbirth or placement.
  3. Calculate SPP using the lower of the flat rate and 90% of average weekly earnings.
  4. Recover SPP through RTI and claim the small-employer uplift if applicable.
  5. Track the 56-day window to ensure leave is taken within the statutory period.
You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that tracks paternity eligibility, calculates SPP automatically, and manages the 56-day window keeps statutory paternity pay accurate and compliant.

Sources

Last updated: 26 July 2026. This article is general information, not legal advice. SPP rates and thresholds change annually — confirm current figures with HMRC.