Statutory Paternity Pay UK 2026/27

Rate + duration 2026/27

• Up to 2 weeks paid at £187.18/week OR 90% of AWE (whichever lower)
• Can be taken as 1 week + 1 week (non-consecutive since April 2024)
• Must be taken within 52 weeks of birth/adoption

Eligibility

• Employed continuously for 26+ weeks by 15 weeks before EWC (birth) or 26+ weeks by matching date (adoption)
• Earning at least £123/week (LEL)
• Biological father / partner / adopter
• Responsibility for the child's upbringing

Employer + HMRC

• Employer pays SPP via payroll
• Small employer: reclaims 103%; larger: reclaims 92%
• Reclaimed via EPS

Enhanced paternity pay

Many employers offer: - 2 weeks 100% pay (typical) - 4-6 weeks 100% (increasingly common) - Extended paternity (via unpaid parental leave or SPL)

Check employer's paternity policy.

Notification

• 15 weeks before EWC: intention to take SPP
• 28 days notice of actual start date (post-April 2024)
• SC3 form or employer's equivalent

Sharing leave with mother

Shared Parental Leave (SPL) enables mother + partner to share up to 50 weeks of maternity leave + 37 weeks of pay: - Both must give notice - Can take in blocks of weeks - Pay: £187.18/week or 90% AWE

Return to work rights

• Same job for first 2 weeks paternity
• If SPL taken: same or similar role (like maternity)

Adoption pay parallel

Adopters have similar rights: - Primary adopter: Statutory Adoption Pay (like SMP structure) - Secondary adopter: Statutory Paternity Pay

In short

SPP 2026/27 = up to 2 weeks × £187.18/week or 90% AWE. Splittable + within first year. SPL enables sharing maternity weeks.