Paternity Pay Entitlement Summary
In the UK, biological fathers, partners of a mother, secondary adopters, or intended parents through surrogacy are entitled to take up to 2 weeks of Statutory Paternity Leave and receive Statutory Paternity Pay (SPP).
Under statutory paternity reforms, fathers have increased flexibility to take their 2 weeks of leave either in a single 2-week block or in two separate 1-week blocks at any point within the 52 weeks following the child’s birth (or placement for adoption).
⚙️ Rules & Thresholds
- SPP Qualification Requirements:
- Must be employed by the same employer for at least 26 continuous weeks extending into the 15th week before the expected week of childbirth (Qualifying Week).
- Must earn at least the Lower Earnings Limit (LEL) of £123 per week (gross).
- Statutory Paternity Pay Rate (2026/27):
- Paid at the statutory flat rate of £184.03 per week (or 90% of your Average Weekly Earnings, whichever is lower).
- Flexible Leave Rules:
- Paternity leave can be taken as 1 week or 2 weeks (consecutive or split into two separate 1-week blocks).
- Must be taken within 52 weeks of the birth date (giving 28 days’ notice before each period of leave).
📊 Practical Examples
- Average Gross Weekly Earnings: £520.00
- Continuous Service: 52 Weeks (Fully Qualified for SPP)
- Statutory Weekly Rate (Lower of 90% or £184.03): **£184.03 / week**
- Leave Duration: 2 Weeks (split into two separate 1-week blocks)
Total Statutory Paternity Pay Award: £184.03 × 2 weeks = **£368.06**.
Flexible Leave Rule: Block 1 taken immediately after birth; Block 2 taken 6 months later during partner's return to work.
📑 Common Pitfalls
- Forgetting the 28-Day Notice Requirement: Employers must be given at least 28 days’ notice before each block of flexible paternity leave starts.
- Confusing SPP with Shared Parental Leave (SPL): Statutory Paternity Pay covers 2 weeks of father’s leave; Shared Parental Leave allows parents to share up to 50 weeks of leave and 37 weeks of pay.
- Assuming Self-Employed Fathers Qualify for SPP: Self-employed fathers do not qualify for SPP or Maternity Allowance; statutory paternity pay is available to employed workers only.
❓ Frequently Asked Questions (FAQ)
For the 2026/27 tax year, Statutory Paternity Pay is paid at £184.03 per week, or 90% of your average gross weekly earnings, whichever is lower. SPP is paid for up to 2 weeks.
Yes. Under statutory UK paternity reforms, fathers can choose to take either one 2-week block or two separate 1-week blocks of paternity leave at any time during the first 52 weeks after the baby's birth.
Yes. Employers reclaim at least 92% of SPP paid to staff via payroll tax deductions. Small businesses qualifying for Small Employers' Relief (paying £45,000 or less in annual Class 1 NI) can reclaim 103% of SPP paid.
You must inform your employer of the baby's due date and your entitlement to leave by the 15th week before the expected week of childbirth. You must then give at least 28 days' notice of the specific dates you plan to take each week of leave.