The 2026/27 rates
| Item | 2026/27 |
|---|---|
| Weekly rate | £194.32 or 90% of earnings, whichever is lower |
| Length | 1 or 2 weeks |
| Earnings test (Lower Earnings Limit) | £129 a week |
Statutory paternity pay rates change each April, so use these figures for babies due or placed for adoption in the 2026/27 tax year.
Who qualifies
- You are an employee and are the baby's biological father, or the mother's spouse or partner (or the adopter's partner).
- You have 26 weeks' continuous service by the qualifying week, the 15th week before the due date.
- Your average weekly earnings are at least £129.
- You are still employed up to the birth, and give written notice by the 15-week point.
Worked examples
- £250 a week: 90% is £225, which is above the flat rate, so you get £194.32 a week. Two weeks: £388.64.
- £180 a week: 90% is £162, below the flat rate, so you get £162 a week. Two weeks: £324.
- £120 a week: below the £129 earnings test, so no statutory pay.
How it is paid
Your employer pays SPP in the same way as wages, on your usual pay day. Employers can usually recover most of the cost from HMRC (92%, or 103% for small employers who qualify), so you should not be refused for cost reasons if you qualify.
Deadlines
- 15 weeks before the due date: written notice for paternity pay.
- 28 days before leave starts: notice of your leave dates.
- 56 days after the birth: the leave must be taken by this point.
What to do next
Use the paternity pay calculator to check eligibility, the deadline and your total. To understand how leave differs from pay, read paternity leave vs paternity pay. If your employer is restructuring while you are on family leave, see redundancy and family leave rights.