What is the UK Statutory Paternity Pay rate for 2026/27?

Statutory Paternity Pay (SPP) is £194.32 a week from 6 April 2026, or 90% of average weekly earnings - whichever is lower. The rate is uplifted each April in line with the Consumer Prices Index. This is the same statutory rate that applies to Statutory Maternity Pay from week 7 onwards, Statutory Adoption Pay, and Shared Parental Pay.

How long does paternity leave last?

Up to 2 weeks. From 6 April 2024 employees can take the 2 weeks as either one continuous block (1 or 2 weeks) or as two separate 1-week blocks taken within 52 weeks of the birth or adoption placement. The pre-2024 rule of "consecutive only" no longer applies.

Who qualifies for SPP?

An employee qualifies if they (1) are an employee (not self-employed), (2) have at least 26 weeks of continuous employment by the 15th week before the expected week of childbirth, (3) earn at or above the £123 weekly Lower Earnings Limit, and (4) are the biological father, the mother's spouse / civil partner, or an adoptive parent. From April 2024 the eligibility date for adoption shifted to the start of employment.

Yes - SPP is paid through the normal payroll and is subject to Income Tax and Class 1 National Insurance like any other employment income. The take-home amount will be less than the headline £194.32 once PAYE deductions are applied (though most parental-leave employees pay no tax on SPP because their annual income lands below the Personal Allowance during the leave period).

Can the employer pay more than SPP?

Yes - many employers operate Occupational Paternity Pay (OPP) schemes that top SPP up to full pay for the 2 weeks of leave. OPP is contractual rather than statutory; SPP remains the floor.

UK Statutory Paternity Pay 2026/27

Statutory Paternity Pay (SPP) is paid to qualifying employees during paternity leave. The 2026/27 rate is £194.32 a week or 90% of average weekly earnings - whichever is lower - for up to 2 weeks of leave. From 6 April 2024 the 2 weeks can be split into two 1-week blocks taken within 52 weeks of the birth. Verified against gov.uk.

Scenarios

High earner, 2 weeks

£389

Eligible at £194.32/week for 2 week(s).
Mid earner, 2 weeks

£389

Eligible at £194.32/week for 2 week(s).
Low earner (90% AWE), 2 weeks

£360

Eligible at £180.00/week for 2 week(s).
High earner, 1 week only

£194

Eligible at £194.32/week for 1 week(s).
Below LEL (£100/week)

£0

Average weekly earnings (£100.00) below the Lower Earnings Limit (£123). Not eligible for Statutory Paternity Pay.

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Frequently asked questions

What is the UK Statutory Paternity Pay rate for 2026/27?: Statutory Paternity Pay (SPP) is £194.32 a week from 6 April 2026, or 90% of average weekly earnings - whichever is lower. The rate is uplifted each April in line with the Consumer Prices Index. This is the same statutory rate that applies to Statutory Maternity Pay from week 7 onwards, Statutory Adoption Pay, and Shared Parental Pay.
How long does paternity leave last?: Up to 2 weeks. From 6 April 2024 employees can take the 2 weeks as either one continuous block (1 or 2 weeks) or as two separate 1-week blocks taken within 52 weeks of the birth or adoption placement. The pre-2024 rule of "consecutive only" no longer applies.
Who qualifies for SPP?: An employee qualifies if they (1) are an employee (not self-employed), (2) have at least 26 weeks of continuous employment by the 15th week before the expected week of childbirth, (3) earn at or above the £123 weekly Lower Earnings Limit, and (4) are the biological father, the mother's spouse / civil partner, or an adoptive parent. From April 2024 the eligibility date for adoption shifted to the start of employment.
Is SPP taxable?: Yes - SPP is paid through the normal payroll and is subject to Income Tax and Class 1 National Insurance like any other employment income. The take-home amount will be less than the headline £194.32 once PAYE deductions are applied (though most parental-leave employees pay no tax on SPP because their annual income lands below the Personal Allowance during the leave period).
Can the employer pay more than SPP?: Yes - many employers operate Occupational Paternity Pay (OPP) schemes that top SPP up to full pay for the 2 weeks of leave. OPP is contractual rather than statutory; SPP remains the floor.