UK Statutory Paternity Pay 2026/27
UK Statutory Paternity Pay (SPP) calculator 2026/27 - £194.32 weekly rate or 90% of AWE for up to 2 weeks of paternity leave. Includes the 2024 reform allowing split blocks.
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£389Eligible at £194.32/week for 2 week(s).
- Mid earner, 2 weeks£389Eligible at £194.32/week for 2 week(s).
- Low earner (90% AWE), 2 weeks£360Eligible at £180.00/week for 2 week(s).
- High earner, 1 week only£194Eligible at £194.32/week for 1 week(s).
- Below LEL (£100/week)£0Average weekly earnings (£100.00) below the Lower Earnings Limit (£129). Not eligible for Statutory Paternity Pay.
Related calculators
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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?
You can qualify if you are the baby's father, the husband or partner of the mother or adopter (including a same-sex partner, married or not), the child's adopter, or an intended parent in a surrogacy arrangement. For Statutory Paternity Pay you must be an employee, still be employed up to the birth, earn on average at least £129 a week (the Lower Earnings Limit), give the correct notice, and have worked for your employer continuously for at least 26 weeks up to any day in the qualifying week - the 15th week before the baby is due (the qualifying week is different if you adopt). Paternity Leave itself is a day-one right; the 26-week rule still applies to the pay.
Is SPP taxable?
Yes - SPP is paid the same way as your wages and Income Tax and National Insurance are deducted. PAYE on a normal cumulative tax code works out tax on your total pay so far in the tax year, so whether a week of SPP is taxed depends on what you have already been paid since 6 April, not on the SPP amount alone. If your earlier pay this tax year has already used the tax-free allowance due to date, the SPP weeks are taxed as normal.
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.