Statutory Paternity Pay (SPP) gives eligible new fathers and partners paid time off when a child is born or adopted. The 2026/27 tax year brings two changes: the weekly rate rose on 6 April 2026, and reforms first introduced in April 2024 — plus changes from 6 April 2026 — have reshaped who qualifies and how the leave can be taken.
The 2026/27 Paternity Pay Rate
From 6 April 2026, Statutory Paternity Pay is paid at:
£194.32 per week, or 90% of your average weekly earnings — whichever is lower.
That is an increase from £187.18 in 2025/26. As with maternity pay, the statutory rate acts as a cap: if 90% of your average weekly earnings is below £194.32, you receive the lower 90% figure.
| Tax year | Weekly SPP rate |
|---|---|
| 2026/27 | £194.32 |
| 2025/26 | £187.18 |
| 2024/25 | £184.03 |
How Much You Can Be Paid
SPP is paid for a maximum of two weeks. You can take it as a single block of one or two weeks. Because the rate is the lower of £194.32 or 90% of average weekly earnings, the most you can receive over the full two weeks in 2026/27 is £388.64 (2 × £194.32) before tax and National Insurance.
| Average weekly earnings | Weekly SPP (2026/27) |
|---|---|
| £150 | £135.00 (90% of earnings) |
| £200 | £180.00 (90% of earnings) |
| £216 | £194.32 (90% caps below the rate around here) |
| £500 | £194.32 (the flat rate) |
SPP is treated as earnings, so it is subject to PAYE income tax and Class 1 National Insurance in the normal way.
Eligibility: The Earnings Test
To qualify for SPP in 2026/27 you must:
- Have average weekly earnings of at least £129 — the Lower Earnings Limit for 2026/27 (up from £125 in 2025/26), measured over the relevant 8-week reference period
- Be an employee (not self-employed) with the correct employment status
- Have, or expect to have, responsibility for the child’s upbringing as the father, the mother’s/adopter’s partner, or the intended parent in a surrogacy arrangement
- Give your employer the correct notice
Important distinction: the earnings test for pay is separate from the new day-one right for leave (see below). You can have the right to take leave without automatically qualifying for pay.
The April 2026 Reforms
Two reforms have changed how paternity leave works:
1. Non-consecutive weeks (from April 2024)
Since the Paternity Leave (Amendment) Regulations 2024, the two weeks no longer have to be taken in one go. You can take them as two separate single weeks, and at any point within the first 52 weeks after the birth or placement — far more flexible than the old “within 56 days, in one block” rule. You also only need to give 28 days’ notice of each period of leave.
2. Paternity leave as a day-one right (from 6 April 2026)
For births and placements on or after 6 April 2026, the right to take paternity leave becomes a day-one employment right — you no longer need 26 weeks’ continuous service to be entitled to the leave itself.
However — and this is the catch — Statutory Paternity Pay still requires 26 weeks of continuous service with your employer by the relevant qualifying week. So a new starter can take the leave from day one but may not yet qualify for the statutory pay if they haven’t built up the service. Always separate the two: leave entitlement and pay entitlement are tested differently.
How SPP Compares to Maternity and Shared Parental Pay
| Statutory payment | Weekly rate (2026/27) | Maximum weeks |
|---|---|---|
| Paternity Pay (SPP) | £194.32 (or 90% of AWE) | 2 |
| Maternity Pay (SMP) | 90% of AWE for 6 weeks, then £194.32 (or 90%) | 39 |
| Shared Parental Pay (ShPP) | £194.32 (or 90% of AWE) | Up to 37 (shared) |
If you want more paid time off than the two weeks of SPP allow, Shared Parental Leave lets eligible couples split up to 50 weeks of leave and up to 37 weeks of pay between them. Use our maternity pay calculator to see how the two interact.
Notice Your Employer Needs
For pay, you (or your employer’s payroll) generally need form SC3 (or the employer’s equivalent) confirming the expected week of childbirth and when you want the pay to start. Notice for leave is 28 days before each period you intend to take.
Key Takeaway
For 2026/27, Statutory Paternity Pay is £194.32 a week (or 90% of average weekly earnings if lower), for up to two weeks, available to take flexibly — as non-consecutive single weeks within the first year. From 6 April 2026, the leave is a day-one right, but the pay still needs 26 weeks’ service. You must earn at least the £129 Lower Earnings Limit to qualify for pay.
Work out exactly what you’ll receive with the paternity pay calculator, and check the impact on your monthly net pay with the take-home pay calculator.