Statutory Paternity Pay and Leave in 2026: Employer's Guide to Rates, Day-One Leave and Reclaims

Statutory Paternity Pay (SPP) is a small payroll item, two weeks at most, but in 2026 it trips up more employers than its size suggests. Since 6 April 2026, paternity leave has been a day-one right, while paternity pay still has a 26-week service test, so you can now have an employee who is entitled to leave but not to pay. This guide is for owners, HR leads and bookkeepers in small UK businesses. It covers who qualifies for leave and pay, the 2026-27 rate, notice rules, how to calculate and reclaim SPP, how paternity leave fits with shared parental leave and the newer bereaved partner's and neonatal leave rights, and worked examples in pounds.

Quick answer

Statutory Paternity Pay is £194.32 a week or 90% of average weekly earnings, whichever is lower, for one or two weeks in 2026-27. Paternity leave is a day-one right since 6 April 2026, but SPP still needs 26 weeks' continuous service into the 15th week before the due date and average earnings of at least £129 a week. Employers reclaim 92%, or 109% with Small Employers' Relief.

• Leave: up to 2 weeks, together or as two separate weeks, within 52 weeks of the birth

• Notice: due date 15 weeks before; 28 days before each block of leave

• Not eligible for pay? Issue form SPP1 within 28 days

• Paternity leave can be taken before or after shared parental leave

• New since April 2026: unpaid Bereaved Partner's Paternity Leave of up to 52 weeks

Paternity leave and paternity pay are now separate tests

Until April 2026, the same 26-week service rule applied to both paternity leave and paternity pay, so most employers treated them as one decision. That's no longer safe. The Employment Rights Act 2025 made Statutory Paternity Leave a day-one right from 6 April 2026, and the Department for Business and Trade's implementation timeline confirms the change took effect on that date, with eligible employees able to give notice from 18 February 2026. Statutory Paternity Pay kept its existing qualifying conditions.

In practice that means three outcomes are possible for an employee whose partner is expecting:

• Leave and pay. They've worked for you for 26 weeks by the qualifying week and earn enough: they get up to two weeks off on SPP.
• Leave but no pay. They've just started, or earn below £129 a week on average: they can still take up to two weeks off, but unpaid unless your contract says otherwise. You must give them form SPP1 explaining why SPP isn't due.
• Neither. They aren't an employee (for example a "worker" on a casual contract) and so don't get statutory leave, though they may still qualify for SPP if they pay Class 1 National Insurance through your payroll and meet the pay tests.

The day-one change applies in England, Scotland and Wales. GOV.UK says Northern Ireland has different paternity rules, so check nidirect if you employ staff there.

The 2026 paternity changes

18 February 2026

Newly eligible employees can give notice for day-one paternity leave

6 April 2026

Paternity leave and Unpaid Parental Leave become day-one rights; Bereaved Partner's Paternity Leave starts; SPP rises to £194.32 a week

25 July 2026

Temporary relaxed notice rule ends for babies due after this date

1 October 2026

Tribunal time limit rises to 6 months

28 October 2026

Autumn Budget — watch for 2027-28 statutory pay rates

Who qualifies

An employee can take paternity leave or claim SPP if they are taking time off to care for the child or support the mother, and they are one of the following:

• the baby's father;
• the husband, wife or partner of the mother or adopter, including same-sex partners;
• the child's adopter;
• an intended parent in a surrogacy arrangement.

They must also be responsible for the child's upbringing and give you the correct notice.

On top of that, SPP has extra conditions. The employee must:

• have been continuously employed by you for at least 26 weeks up to any day in the qualifying week, the 15th week before the week the baby is due;
• still be employed by you up to the date of birth;
• be on your payroll and have average weekly earnings of at least £129 a week in the eight-week relevant period.

If the baby arrives early, the employee still gets SPP if they would have reached 26 weeks by the qualifying week. And entitlement survives a loss: GOV.UK says the employee still qualifies for paternity leave and pay if the baby is stillborn from 24 weeks of pregnancy, or born alive at any point and then dies. They can take leave already booked, and book any remaining leave within eight weeks of the death. They may also qualify for Statutory Parental Bereavement Pay and Leave.

Adoption has its own service dates: for UK adoptions the 26 weeks count to the matching week, and the employee must confirm they aren't claiming Statutory Adoption Pay. Agency workers, directors and some education workers have different rules, so run those cases through HMRC's calculator.

Paternity at a glance (2026-27)

£194.32 a week

Weekly SPP

Or 90% of earnings if lower

2 weeks

Maximum paternity leave

Day-one right since 6 Apr 2026

£129 a week

Minimum average earnings for SPP

Plus 26 weeks' service

109%

Reclaim for small employers

92% for everyone else

How much leave, and when it can be taken

An eligible employee can take one week or two weeks of paternity leave. Since April 2024, they can take the two weeks together or as two separate one-week blocks, and they have 52 weeks from the birth (or from the due date if the baby is early) to use it, rather than the old 56-day window. The total is the same for twins or triplets.

A "week" is the employee's normal working week. For someone who works Monday to Friday, it's five days; for someone who works only Mondays and Tuesdays, a week of leave is those two days. Leave can't start before the birth. It can begin on the day of birth, a set number of days after the birth, or a specific later date. Because the baby rarely arrives on the due date, most employees give a general start, such as "the day of the birth".

Paternity leave sits alongside other family rights. An employee can also take unpaid time off to go to two antenatal appointments of up to six and a half hours each, from day one if they're a permanent employee (agency workers need 12 weeks in the job). And since 6 April 2026, Unpaid Parental Leave of up to 18 weeks per child, up to the child's 18th birthday, is also a day-one right.

Notice the employee must give

For a birth, the employee must tell you:

• the due date, at least 15 weeks before the baby is expected; and
• when they want leave to start and how much they're taking, at least 28 days before the leave. With two separate weeks, the 28 days apply before each block.

To claim SPP, they also have to tell you at least 15 weeks before the expected week of childbirth. Notice doesn't have to be in writing unless you ask, and there's no requirement for proof of the pregnancy or birth. Employees can use GOV.UK's online form, which replaced the old SC3 form, and give you a printed or downloaded copy.

The 2026 transitional rule

GOV.UK set a temporary notice rule for the switch to day-one leave. From 18 February 2026 to 25 July 2026, an employee didn't need to give the usual 15 weeks' notice of the due date if the baby was due between 5 April and 25 July 2026 and they'd been employed for less than 26 weeks by the qualifying week. They still had to give 28 days' notice of the leave dates. For babies due on or after 26 July 2026, the normal notice rules apply in full.

If an employee gives the wrong notice without a reasonable excuse, you can delay the start of leave or pay. Write to them within 28 days of the request if you're doing this.

How to calculate Statutory Paternity Pay

The calculation works the same way as SMP's earnings test. You need the employee's average weekly earnings (AWE) over the relevant period, which usually covers about eight weeks. It ends with the last normal payday on or before the Saturday of the qualifying week, and starts the day after the last normal payday at least eight weeks before that. Include everything that attracts Class 1 National Insurance, or would if it were high enough: salary, overtime, commission and bonuses paid in the window. Use pay after any salary sacrifice. Don't round AWE.

HMRC's manual calculation guidance sets out the conversions:

• weekly paid: total earnings in the period divided by the number of weeks;
• monthly paid: total divided by the number of months, multiplied by 12, divided by 52;
• fortnightly or four-weekly: divide by the number of whole weeks;
• irregular pay: divide by the number of days and multiply by seven.

If AWE is at least £129 a week, SPP is the lower of £194.32 a week and 90% of AWE. Anyone earning above about £216 a week gets the flat rate. SPP weeks start on the first day of paternity leave, not necessarily a Sunday, and you can pay part weeks by dividing the weekly rate by seven to fit your payroll. Tax and National Insurance are deducted as normal. If a backdated pay rise lands that covers the relevant period, recalculate and pay any extra SPP.

Handling a paternity request

1. 1

   Record the due date and requested leave

   Diary the qualifying week (the 15th week before the due week) and the 28-day notice deadline for each block of leave.

   Open HMRC's maternity and paternity calculator
2. 2

   Confirm leave — it's a day-one right

   Any employee who meets the relationship and responsibility tests gets up to two weeks, whatever their length of service.

3. 3

   Test eligibility for SPP

   26 weeks' continuous service into the qualifying week, still employed at the birth, and AWE of at least £129 a week.

4. 4

   Pay or refuse in writing

   Set up SPP at the lower of £194.32 a week and 90% of AWE, or send form SPP1 within 28 days of the pay request.

5. 5

   Reclaim through your EPS

   Claim 92%, or 109% if you qualify for Small Employers' Relief, and keep records for 3 years.

Worked examples

These use the 2026-27 rate and illustrative names.

1. Full-time and qualifying. Dan earns £650 a week and has worked for you for three years. His AWE is £650, and 90% of that (£585) is more than the flat rate, so SPP is £194.32 a week a week. Two weeks cost £388.64. You reclaim 92%, £357.55, through your EPS. If you qualify for Small Employers' Relief, you reclaim 109%: £423.62, which also covers most of the employer National Insurance on the payment.

2. Part-time, monthly paid. Aisha earns £900 a month, and her relevant period contains two monthly paydays totalling £1,800. Her AWE is £1,800 ÷ 2 × 12 ÷ 52 = £207.69. That's above the £129 a week threshold, and 90% of it is £186.92, which is below the flat rate. She gets £186.92 a week, or £373.84 for two weeks.

3. New starter: leave yes, pay no. Sam joined on 1 June 2026. His partner's baby is due on Friday 20 November 2026, so the expected week of childbirth starts on Sunday 15 November and the qualifying week runs from 2 to 8 August 2026. By then Sam has under ten weeks' service, far short of 26. Before April 2026 he'd have had no statutory right to paternity leave at all. Now he can take two weeks' unpaid paternity leave from day one, and you send form SPP1 explaining that SPP isn't due. To have qualified for pay, he'd have needed to start by roughly early February 2026.

4. Two separate weeks. Tom takes one week from the day of the birth in March and a second week three months later, when his partner returns to work part time. He gives 28 days' notice before each block and gets SPP for each week, as long as both fall within 52 weeks of the birth.

Reclaiming SPP from HMRC

You pay SPP through payroll and recover it by reducing your payments to HMRC. Report the SPP and the amount you're reclaiming on the Employer Payment Summary (EPS), and the reclaim is offset against the PAYE, National Insurance and Construction Industry Scheme deductions you owe. Most payroll software calculates this once you mark the payment as SPP.

Most employers recover 92%. If the business paid £45,000 or less in total Class 1 National Insurance in the last complete tax year, it qualifies for Small Employers' Relief and recovers 109% in 2026-27. The test is the same one used for maternity pay, and our Statutory Maternity Pay guide explains it in more detail. You can only reclaim the statutory amount: if your company scheme pays full salary for paternity leave, the extra comes out of your own pocket.

If you can't afford the payments from cash flow, HMRC lets you apply for advance funding. You must also keep records for three years from the end of the tax year: the date SPP started, each payment and its date, the amount reclaimed, any weeks not paid and why, and, for adoptions, the matching certificate or agency letter. Form SPP2 or your own records will do.

Shared Parental Leave: the overview

Two weeks of paternity leave isn't the only option for a partner who wants more time at home. Shared Parental Leave (SPL) lets eligible parents split up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay (ShPP) in the first year. It works by the mother (or primary adopter) ending her maternity or adoption leave and pay early and converting what's left into shared leave. For example, if the mother takes 22 weeks of maternity leave and SMP, the couple can share 30 weeks of SPL and 17 weeks of ShPP.

ShPP is paid at the same rate as SPP, £194.32 a week or 90% of AWE if lower, and you reclaim it in the same way. Both the employee taking SPL and their partner must meet work and earnings tests. The employee taking leave typically needs 26 weeks' continuous service by the 15th week before the due date, must stay with you until the week before SPL starts, and needs AWE of at least £129 a week for pay. The partner must have worked in 26 of the 66 weeks before the due week and earned at least £390 in total across 13 of those weeks.

SPL can be taken in blocks with periods back at work in between, and both parents can be off at the same time. GOV.UK now confirms that paternity leave and pay can be taken before or after SPL, so an employee who uses shared leave first doesn't lose their two weeks of paternity leave. Each employee can book up to three separate blocks, giving at least eight weeks' notice before each. You can't turn down a properly notified block, but you don't have to agree to a block being broken into shorter on-off periods, which is one reason to discuss plans early.

Paternity leave vs Shared Parental Leave

	Paternity Leave and Pay	Shared Parental Leave and Pay
Length	1 or 2 weeks	Up to 50 weeks leave, 37 weeks paid
Service for leave	Day one (since 6 April 2026)	26 weeks by the 15th week before the due week
Service for pay	26 weeks into the qualifying week	26 weeks, plus partner's work test
Weekly rate	£194.32 a week or 90% of AWE	£194.32 a week or 90% of AWE
How taken	One block or two separate weeks	Up to 3 blocks, 8 weeks' notice each
Time limit	Within 52 weeks of the birth	Within 52 weeks of the birth

Length

Paternity Leave and Pay

1 or 2 weeks

Shared Parental Leave and Pay

Up to 50 weeks leave, 37 weeks paid

Service for leave

Paternity Leave and Pay

Day one (since 6 April 2026)

Shared Parental Leave and Pay

26 weeks by the 15th week before the due week

Service for pay

Paternity Leave and Pay

26 weeks into the qualifying week

Shared Parental Leave and Pay

26 weeks, plus partner's work test

Weekly rate

Paternity Leave and Pay

£194.32 a week or 90% of AWE

Shared Parental Leave and Pay

£194.32 a week or 90% of AWE

How taken

Paternity Leave and Pay

One block or two separate weeks

Shared Parental Leave and Pay

Up to 3 blocks, 8 weeks' notice each

Time limit

Paternity Leave and Pay

Within 52 weeks of the birth

Shared Parental Leave and Pay

Within 52 weeks of the birth

Bereaved partners, neonatal care and other related rights

Two newer rights sit alongside paternity leave.

Bereaved Partner's Paternity Leave started on 6 April 2026. If the mother, main adopter or main intended parent dies on or after that date, before the child's first birthday (or the first anniversary of an adoption placement), the father or partner can take up to 52 weeks of leave to care for the child. GOV.UK's employer guide says it's a day-one right with no minimum hours or earnings, must be taken in one continuous block, and can be combined with paternity, shared parental and neonatal leave. It's unpaid in law. You can choose to pay something, but you can't reclaim it.

Neonatal Care Leave and Pay applies to babies born on or after 6 April 2025 who are admitted to neonatal care within 28 days of birth and stay at least seven full days in a row. Each parent can take up to 12 weeks of leave, one week for every seven days in care, from their first day of employment. Neonatal pay, at the same weekly rate as SPP, has its own service and earnings tests.

Rights during and after leave

An employee on paternity leave keeps their contractual rights apart from pay. Holiday continues to build up, pay rises apply, and they have the right to return to the same job. Dismissing someone, or treating them badly, because they took or asked for paternity leave is unlawful. From 1 October 2026, most employment tribunal claims, including claims about family leave, can be brought within 6 months rather than three. You still have to pay SPP that's due even if you stop trading.

Many fathers and partners combine paternity leave with a request to change their working pattern, for example a compressed week or later start times once the baby arrives. Our flexible working guide explains how to handle those requests, and the holiday entitlement guide covers adding annual leave either side of paternity leave.

Paternity checklist for employers

0/8

• Due date received at least 15 weeks before the expected week of childbirth
• Leave confirmed regardless of length of service (day-one right since 6 April 2026)
• 28 days' notice received for each block of leave
• SPP tests checked: 26 weeks' service, still employed at birth, AWE at least £129 a week
• SPP set at the lower of £194.32 a week and 90% of AWE — or SPP1 sent within 28 days
• Reclaim at 92% or 109% entered on the EPS
• Family leave policy updated for day-one rights and Bereaved Partner's Paternity Leave
• Records kept for 3 years after the end of the tax year

Share Print

Common mistakes

Refusing leave to a new starter. The most common error in 2026 is applying the old 26-week rule to leave. Since 6 April 2026 that's wrong in Great Britain. Check pay eligibility separately.

Paying SPP to someone who doesn't qualify. If they don't meet the service or earnings tests, you can't reclaim what you pay. Any money you choose to pay is company pay, so treat it as normal salary.

Forgetting the 28-day SPP1 deadline. A late or missing SPP1 leaves the employee without a clear answer and can lead to a complaint to HMRC.

Assuming two weeks must be taken together. That rule went in April 2024. Two separate weeks, each with 28 days' notice, are allowed.

Not updating the staff handbook. GOV.UK requires your paternity leave and pay policies to be clear and easy for staff to find. Many small-business handbooks still describe 56-day windows and 26-week leave rules. Update your employment contract and written statement templates too.

Official links

• Statutory Paternity Pay and Leave: employer guideEligibility, notice, SPP1, records
• Maternity and paternity calculator for employersQualifying week, relevant period, SPP amount
• Rates and thresholds for employers 2026 to 2027SPP and ShPP rates, recovery
• Get financial help with statutory payReclaims, Small Employers' Relief, advance funding
• Shared Parental Leave and PayEligibility and how it works
• Bereaved Partner's Paternity Leave: employer guideNew from 6 April 2026

What to do next

When an employee tells you their partner is expecting, record the due date, put it into HMRC's calculator, and tell them in writing how much leave they can take and whether SPP is due. Then update your family leave policy for the 2026 day-one rules. The salary slip generator shows SPP as a separate payslip line, the Statutory Maternity Pay guide covers the mother's side, and the Autumn Budget on 28 October 2026 may bring news on 2027-28 statutory rates, which normally change each April.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much is Statutory Paternity Pay in 2026?

For the 2026 to 2027 tax year, SPP is £194.32 a week or 90% of the employee's average weekly earnings, whichever is lower, for one or two weeks. It's paid through payroll on the normal payday, with Income Tax and National Insurance deducted. The rate rose from £187.18 a week on 6 April 2026.

Is paternity leave a day-one right?

Yes, since 6 April 2026 in England, Scotland and Wales. The Employment Rights Act 2025 removed the 26-week service requirement for Statutory Paternity Leave, so an eligible employee can take up to 2 weeks from their first day. Statutory Paternity Pay still needs 26 weeks' continuous service into the qualifying week and earnings of at least £129 a week, so a new starter may get leave but no pay.

Can paternity leave be taken in two separate weeks?

Yes. An employee can take one week, two weeks together, or two separate one-week blocks, at any time within 52 weeks of the birth. They must give 28 days' notice before each block. A week means their normal number of working days, so for someone who works Mondays and Tuesdays a week of leave is two days.

Can employers reclaim Statutory Paternity Pay?

Yes. Most employers reclaim 92% of the SPP they pay through the Employer Payment Summary. If your Class 1 National Insurance in the last complete tax year was £45,000 or less, Small Employers' Relief lets you reclaim 109%. You can only reclaim the statutory amount, not any enhanced company pay.

What happens if an employee doesn't qualify for Statutory Paternity Pay?

Send them form SPP1 within 28 days of their request for pay, explaining why they don't qualify, and keep a copy. If they ask for a written statement of your reasons, give it within a reasonable time, such as seven working days. They may still be entitled to unpaid paternity leave, because leave is now a day-one right.

Can a father take paternity leave after shared parental leave?

Yes. GOV.UK confirms that paternity leave and pay can now be taken before or after Shared Parental Leave and Pay, so taking shared leave first no longer wipes out paternity entitlement. Shared Parental Leave lets parents split up to 50 weeks of leave and 37 weeks of pay, using weeks the mother gives up from maternity leave and pay.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Statutory Paternity Pay and Leave: employer guide — GOV.UK · accessed 9 October 2026
2. 2.Paternity pay and leave — GOV.UK · accessed 9 October 2026
3. 3.Rates and thresholds for employers 2026 to 2027 — HMRC · accessed 9 October 2026
4. 4.Statutory Paternity Pay: manually calculate your employee's payments — HMRC · accessed 9 October 2026
5. 5.Plan to Make Work Pay and Employment Rights Act: timeline update — Department for Business and Trade · accessed 9 October 2026
6. 6.Shared Parental Leave and Pay — GOV.UK · accessed 9 October 2026
7. 7.Statutory Bereaved Partner's Paternity Leave: employer guide — GOV.UK · accessed 9 October 2026
8. 8.Statutory Neonatal Care Pay and Leave: employer guide — GOV.UK · accessed 9 October 2026