Statutory Paternity Pay Calculator 2026
Work out your weekly Statutory Paternity Pay for 2026/27, compare taking one week against two, and see how your employer's qualifying rules and the 90% earnings test affect your final payment.
How Statutory Paternity Pay Is Calculated in 2026
Statutory Paternity Pay is not simply "a fixed weekly amount." Every week, your employer must run two calculations and pay you whichever figure is lower: 90% of your average weekly earnings, or the flat statutory rate. This matters more than most guides admit — for anyone earning under roughly £216/week gross, the 90% rule caps your SPP below the headline flat rate, not above it.
Statutory rates — April 2025 vs April 2026
| Rate | 2025/26 | 2026/27 (confirmed) |
|---|---|---|
| Statutory flat weekly rate | £187.18 | £194.32 |
| Lower Earnings Limit (weekly) | £125.00 | £129.00 |
| Maximum 2-week SPP (flat rate) | £374.36 | £388.64 |
Rates are confirmed by HMRC and take effect from 6 April 2026, applying to the first day of the relevant pay week on or after that date. Always cross-check against GOV.UK's paternity pay page nearer your leave date in case of any late in-year revision.
Three Worked Scenarios — How SPP Plays Out in Practice
The flat statutory rate only tells part of the story. Here is how three genuinely different households end up with three very different outcomes from the same formula.
Scenario A — part-time worker near the earnings floor
Scenario B — average full-time earner
Scenario C — higher earner with an enhanced employer scheme
SPP vs Other Family Leave Pay — Which Applies to You
Paternity Pay is frequently confused with Shared Parental Pay and Maternity Allowance. They are not interchangeable, and choosing the wrong one — or not knowing you can combine them — is one of the most expensive mistakes new parents make.
| Payment | Who claims it | Duration | Weekly rate |
|---|---|---|---|
| Statutory Paternity Pay (SPP) | Employed partner/father, 26-week continuity test | 1 or 2 weeks, taken as a single block | Lower of 90% AWE or £194.32 |
| Statutory Shared Parental Pay (ShPP) | Either parent, if mother/adopter curtails maternity/adoption leave | Up to 37 weeks, split flexibly | Lower of 90% AWE or £194.32 |
| Statutory Maternity Pay (SMP) | The birth mother only, employed | Up to 39 weeks | 90% AWE (6 wks), then flat rate |
| Maternity Allowance | Birth mother who doesn't qualify for SMP (e.g. self-employed) | Up to 39 weeks | Lower of 90% AWE or £194.32 |
Note the pattern: self-employed partners cannot claim SPP under any circumstances — there is no self-employed equivalent of Paternity Pay, unlike Maternity Allowance for mothers. A self-employed father or second parent has no statutory replacement income for time off around the birth, which is a significant and often overlooked gap in the system.
Is It Worth Taking the Full Two Weeks — And What It Costs Long-Term
For most employees on the statutory rate, the honest answer is that SPP alone will not replace your normal income. At the confirmed 2026/27 flat rate, two weeks of SPP totals £388.64 — against a typical full-time net income of roughly £1,400–£1,800 over the same period. That is a shortfall of £1,000–£1,400 for many households, and it should be budgeted for in advance rather than discovered on payday.
Where the calculation shifts is annual leave stacking. Because Statutory Paternity Leave must be taken as a single continuous block within 52 weeks of the birth, many parents attach it to paid annual leave immediately before or after — effectively extending time at home on full pay without touching SPP at all for those extra days. If your AWE is close to the Lower Earnings Limit, this stacking approach often delivers better cash flow than claiming SPP for a week you could instead cover with holiday pay.
Common Mistakes and Edge Cases
Common mistakes
- Missing the notice deadline. You must tell your employer you intend to take SPP by the 15th week before the expected week of childbirth — missing this can allow an employer to legitimately delay your pay, though not usually refuse it outright.
- Using the wrong AWE reference period. AWE is based on the 8 weeks ending with the qualifying week — not your most recent payslip, and not an annual average. A single bonus or overtime payment falling inside that 8-week window can swing your rate significantly.
- Assuming SPP applies per child. It does not — see multiple births below.
- Confusing "enhanced" with "statutory." An employer promising "full pay for paternity leave" in an offer letter should have this written into your contract; a verbal assurance is not enforceable.
Edge cases worth knowing
- Multiple births (twins, triplets): You still only receive 1 or 2 weeks of SPP in total — it is not multiplied per baby, even though Statutory Maternity Pay for the mother is similarly unaffected by multiples.
- Stillbirth or neonatal death: If the baby is stillborn after 24 weeks of pregnancy, or dies after birth, SPP entitlement is unaffected — you retain the right to claim.
- Adoption and surrogacy: The "qualifying week" is replaced by the week you are notified of a match; adopting/intended parents follow parallel rules to birth fathers.
- Redundancy during the qualifying period: If you are made redundant after the qualifying week but before starting leave, you may still be entitled to SPP, paid by your former employer or, if they are insolvent, by HMRC directly.
- Agency and zero-hours workers: Continuity of employment can still be met through a single ongoing agency contract — a common misconception is that agency work automatically disqualifies you.
What's Changing for 2026: The Employment Rights Bill
Beyond the routine annual rate uprating, 2026 brings a structural change to paternity leave eligibility. Under reforms progressing through the Employment Rights Bill, Paternity Leave is being converted into a day-one right — removing the current 26-week continuous employment qualifying test entirely for leave (though the separate earnings test for pay is expected to remain).
| Rule | Before reform | Under the Employment Rights Bill |
|---|---|---|
| Right to take paternity leave | Requires 26 weeks' continuous employment by the qualifying week | Available from day one of employment |
| Right to Statutory Paternity Pay | Requires 26 weeks' continuity plus earnings above the LEL | Earnings test expected to remain unchanged |
| Timing of notice | Notice tied to the 15th week before the expected week of childbirth | Notice periods under review; check final regulations nearer commencement |
Why this matters if you recently changed jobs
Anyone who started a new role less than 26 weeks before their qualifying week has historically been locked out of paternity leave entirely — not just pay. Once this change commences, the right to take leave is decoupled from length of service, though the calculator above still applies the 26-week test for pay, since the earnings-related qualifying rule is expected to remain. Check the commencement date on GOV.UK's Employment Rights Bill collection before relying on early leave rights.How Statutory Paternity Pay Is Taxed
SPP is treated exactly like normal salary for tax purposes — it is paid through your employer's payroll, subject to Income Tax and Class 1 National Insurance under PAYE, and it appears on your payslip and P60 in the normal way. There is no special exemption and no separate claim to HMRC.
One practical consequence: because SPP is usually lower than your normal weekly pay, your tax code's cumulative calculation can sometimes produce a temporary over- or under-deduction in the pay period the leave starts or ends, which self-corrects over the following payslips. If your employer runs an enhanced scheme that tops up SPP to full pay, the entire combined amount — statutory element plus top-up — is taxed together as ordinary earnings.
Decision Guide — Is This Calculator the Right Tool for You
| Your situation | Recommended next step |
|---|---|
| Employed, 26+ weeks with current employer by the qualifying week | Use this calculator directly — standard SPP rules apply in full |
| Employed, but under 26 weeks' service | You will not currently qualify for SPP; check the Employment Rights Bill commencement date, and ask your employer about any enhanced scheme |
| Self-employed or a sole trader | No SPP equivalent exists; review Universal Credit and Maternity Allowance rules (for the mother) instead using the Universal Credit Calculator |
| Birth mother wanting to transfer leave to a partner | Look at Shared Parental Pay, not Paternity Pay — the rules and durations differ substantially |
| Adopting or using a surrogate | The same statutory rates apply, but "qualifying week" is replaced by the match/notification date — confirm this date with your employer first |
Frequently Asked Questions
What is the Statutory Paternity Pay rate for 2026?
The confirmed flat statutory rate from 6 April 2026 is £194.32 per week, or 90% of your average weekly earnings if that figure is lower — whichever is lower is what you actually receive.
Can I take 1 week now and 1 week later?
No. Statutory Paternity Leave must be taken as a single continuous block of either 1 or 2 weeks — you cannot split it into separate periods. If you want flexibility to take leave in multiple chunks, Shared Parental Leave is the relevant alternative, subject to the mother or adopter curtailing their own leave first.
Do self-employed fathers get Paternity Pay?
No. There is currently no statutory paternity pay scheme for the self-employed — this is one of the clearest gaps in UK family leave law. Self-employed partners should check whether Universal Credit or other household benefits change once their income drops around the birth.
Does taking Paternity Pay affect my pension?
SPP counts as qualifying earnings for automatic enrolment pension purposes, and your employer must generally continue pension contributions during the leave, calculated on your normal pay rather than the reduced SPP amount — check your scheme rules, as this can vary between defined contribution and defined benefit arrangements.
What happens if my employer refuses to pay SPP?
If you meet the eligibility tests and your employer refuses or miscalculates your pay, you can ask HMRC to formally decide the matter, and ultimately bring a claim to an Employment Tribunal. Keep your notice letter, payslips, and AWE calculation as evidence before escalating.
Will the 26-week qualifying rule disappear in 2026?
The right to take paternity leave is expected to become a day-one right under the Employment Rights Bill, removing the 26-week service requirement for leave itself. The separate earnings-related qualifying test for pay is expected to remain, so short-service employees may gain the right to unpaid leave before they gain the right to paid leave — confirm the exact commencement date before relying on this.
Disclaimer: This tool provides an estimate for informational purposes only. Rate figures reflect confirmed HMRC statutory amounts for 2026/27, but your individual entitlement depends on your specific circumstances. For a binding assessment contact Citizens Advice or your employer's HR/payroll team.