Key facts
- SPP is paid at £194.32 per week (or 90% of average weekly earnings if that is lower) for 2026/27.
- Eligible employees can take up to 2 weeks of paternity leave, either as 1 week or 2 consecutive weeks.
- The employee must have 26 weeks’ continuous service by the 15th week before the expected week of childbirth.
- Paternity leave must be taken within 56 days of the birth or adoption placement.
- SPP is subject to tax and NI deductions and employers can reclaim 92% (or 109% for small employers in 2026/27).
What Is Statutory Paternity Pay?
Statutory Paternity Pay (SPP) is a payment made by employers to eligible employees who take time off work following the birth of their child, the adoption of a child, or a child being placed through a surrogacy arrangement. It is designed to support the partner of the primary carer during the early days of parenthood.[1]
SPP is paid at the flat rate of £194.32 per week in 2026/27, or 90% of the employee’s average weekly earnings if that is lower than the flat rate.
Eligibility Requirements
To qualify for SPP, the employee must:[2]
- Be the biological father, the mother’s spouse or partner, or the adopter’s spouse or partner
- Have 26 weeks’ continuous employment by the end of the 15th week before the expected week of childbirth (or the matching week for adoption)
- Have average weekly earnings of at least £129 (the Lower Earnings Limit)
- Be taking time off to care for the child or support the mother/adopter
- Give the correct notice and evidence to the employer
Leave Entitlement
Eligible employees are entitled to either 1 week or 2 weeks of paternity leave. Key rules include:[1]
- From April 2024, the 2 weeks can be taken as two separate blocks of 1 week at different times
- Each block must be taken within 52 weeks of the birth or adoption placement date
- A “week” means the same days of the week the employee normally works
- The employee cannot take less than 1 full week at a time
Key point: The changes from April 2024 give greater flexibility. Previously, both weeks had to be taken together and within 56 days of the birth. Now each week can be taken separately within 52 weeks, and the notice period has been reduced to 28 days before each week of leave.
Calculating SPP
SPP is calculated as follows:[3]
- Determine average weekly earnings over the 8 weeks ending with the last normal payday on or before the Saturday of the qualifying week
- Check eligibility: average earnings must be at least £129 per week
- Apply the rate: the lower of £194.32 per week or 90% of average weekly earnings
| Employee Average Earnings | SPP Weekly Rate |
|---|---|
| Below £129/week | Not eligible |
| £129 – £215.91/week | 90% of average weekly earnings |
| Above £215.91/week | £194.32 (flat rate) |
Notice Requirements
The employee must provide notice as follows:[2]
- Initial notice: By the end of the 15th week before the expected week of childbirth — stating the due date, whether they want 1 or 2 weeks, and the intended start date(s)
- Change of dates: At least 28 days before the new start date
- Evidence: A signed declaration confirming eligibility (the SC3 or SC4 form, or equivalent letter)
Processing SPP Through Payroll
SPP is processed through the payroll in the same way as normal earnings:
- Deduct Income Tax using the employee’s tax code
- Deduct employee NI if the SPP exceeds the Primary Threshold for the period
- Calculate employer NI
- Report on the FPS each pay period
- Report recovery amounts on the EPS
Reclaiming SPP
Employers can recover SPP from HMRC in the same way as SMP:
- Standard employers: Reclaim 92% of SPP paid
- Small employers: Reclaim 109% (100% plus 9% Small Employers’ Relief compensation, 2026/27)
Recovery is made by reducing the amount of PAYE, NI, and student loan payments sent to HMRC. The recovery is reported on the Employer Payment Summary (EPS).
Tip: If the employee does not qualify for SPP (for example, they have not been employed long enough), the employer must issue a form SPP1 explaining why SPP cannot be paid. There is no equivalent of Maternity Allowance for partners — if they don’t qualify for SPP, there is no alternative statutory payment.
Frequently Asked Questions
Can paternity leave be taken as individual days?
No. Paternity leave must be taken in blocks of either 1 week or 2 consecutive weeks. It cannot be taken as individual days. However, from April 2024, the two weeks no longer need to be taken together — each week can be taken separately within the 52 weeks following the birth or placement.
Can SPP be paid at the same time as SMP?
SPP and SMP are paid to different people. SPP is for the partner, while SMP is for the birth mother. The partner takes paternity leave and receives SPP from their own employer, not from the mother’s employer. If both parents work for the same employer, both can receive their respective statutory payments simultaneously.
What notice must the employee give?
The employee must give at least 15 weeks’ notice before the expected week of childbirth (by the end of the qualifying week). They must tell the employer the expected date of birth, whether they want 1 or 2 weeks’ leave, and when they want the leave to start. This can be changed with 28 days’ notice.
Can the employer reclaim SPP?
Yes. Like SMP, employers can reclaim 92% of SPP paid. Small employers (those who paid £45,000 or less in Class 1 NI in the previous tax year) can reclaim 109% under Small Employers’ Relief (2026/27). The reclaim is made through reduced PAYE payments to HMRC, reported on the EPS.
Further Reading
- Statutory Maternity Pay (SMP) — the birth mother’s entitlement
- Shared Parental Pay (ShPP) — an alternative to paternity leave for sharing parental responsibilities
- Statutory Adoption Pay (SAP) — equivalent entitlement for adopters
- Employer Payment Summary (EPS) — reporting SPP recovery to HMRC
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