Statutory Paternity Pay Calculator 2026-27
Calculate SPP entitlement — 2 weeks at £194.32/week or 90% of AWE (whichever is lower).
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
Rates verified: 28 September 2026
Disclaimer
This calculator is for guidance only. It is not financial or tax advice: check anything you rely on against the official source or a qualified adviser. Rates and figures come from HMRC and GOV.UK and are reviewed for the 2026/27 tax year. Everything is calculated in your browser; nothing you enter is sent to our servers.
How It Works
Statutory Paternity Pay (SPP) is paid for up to 2 weeks at the lower of £194.32 per week or 90% of your average weekly earnings for 2026/27. From April 2024, the two weeks can be taken as two separate one-week blocks at any time within 52 weeks of the birth or adoption placement, rather than consecutively. The old deadline was 56 days, so the flexibility is recent, and it is useful where one week is needed at the birth and another for a handover later.
To qualify for the pay, you must be the biological father, the mother's spouse or partner, or the intended parent in a surrogacy arrangement. You must also have worked continuously for your employer for at least 26 weeks by the 15th week before the expected week of childbirth and earn at least £129 per week on average. The leave is a separate question. Since 6 April 2026 (Employment Rights Act 2025) paternity leave has been a day-one right for babies due in or after the week beginning 5 April 2026, so a recent joiner can take the time off even where the pay does not follow.
SPP is subject to tax and National Insurance like normal earnings. Your employer can reclaim 92% of SPP from HMRC, or 109% for small employers, which is worth knowing if anyone suggests the cost falls squarely on the business. The calculator shows your weekly SPP next to your normal gross weekly earnings, and the total drop over the two weeks, so the size of the hit is visible before the fortnight arrives rather than after.
Plenty of employers pay more than the statutory minimum. Enhanced paternity pay usually means full pay for the 2 weeks, which is the norm across the public sector, including the civil service, the NHS and local government. A smaller number go further, with 4-6 weeks at full pay or full parity with maternity pay. Enhanced policies tend to sit in the staff handbook rather than in recruitment material, so read the contract before assuming the statutory rate is what you will get.
Shared Parental Leave is the more generous alternative where it fits the household. If the mother gives up some of her maternity leave and pay, the father or other parent can take up to 50 weeks of leave and 37 weeks of pay, at the same £194.32 per week. It suits couples where the mother earns more and wants to return to work sooner, or where the father wants a longer stretch at home, and it allows parents to overlap or alternate. Since 6 April 2026 paternity leave can also be taken after shared parental leave, not only before it. The notification rules are fiddly, requiring 8 weeks notice for each block and no more than 3 blocks per parent.
Antenatal appointments carry rights of their own. A pregnant employee is entitled to paid time off to attend them. Partners, whether married, in a civil partnership, cohabiting or the intended parents of a surrogate child, have a right to unpaid time off for up to two appointments per pregnancy, capped at 6.5 hours each. This sits on top of paternity leave rather than eating into it, and an employer who refuses to accommodate it risks a discrimination claim.
Example: Employee earning £35,000/year
- Average weekly earnings: £35,000 ÷ 52 = £673.08
- 90% of AWE: £605.77, exceeds £194.32 cap
- SPP rate: £194.32/week (the lower amount)
- Gross SPP for 2 weeks: 2 × £194.32 = £388.64
- Drop in gross pay over the 2 weeks: 2 × (£673.08 − £194.32) = £957.52
- Net SPP (after ~28% deductions): approx. £279.82
Frequently Asked Questions
- Can I take my two weeks of paternity pay separately?
- Yes. Since April 2024 the two weeks can be split into two separate one-week blocks and used at any point within 52 weeks of the birth or adoption placement, where the old rules gave you 56 days. Splitting is popular for covering the first fortnight at home and then a later handover at work. The rate is the lower of £194.32 a week or 90% of your average weekly earnings for 2026/27, however you take the time.
- How much tax comes off Statutory Paternity Pay?
- SPP counts as normal earnings, so income tax and National Insurance are deducted through payroll in the usual way. For an employee on £35,000 a year, average weekly earnings are £673.08 and 90% of that is £605.77, comfortably above the cap, so the rate paid is £194.32 a week. Two weeks therefore comes to £388.64 gross, and after deductions of about 28% the take-home figure is roughly £279.82.
- How does Shared Parental Leave compare with paternity leave?
- Shared Parental Leave is far longer. Where the mother gives up part of her maternity leave and pay, the other parent can take up to 50 weeks of leave and 37 weeks of pay at £194.32 a week, against the 2 weeks available through paternity leave. It works best where the mother is the higher earner and wants to return to work sooner. The trade-off is administrative, with 8 weeks notice needed for each block and a maximum of 3 blocks per parent.
- Do I need 26 weeks' service to take paternity leave?
- Not for the leave itself. Since 6 April 2026 fathers and other parents have a day-one right to 2 weeks off for babies due in or after the week beginning 5 April 2026, where the old rule required 26 weeks of service. The pay is a separate test, and for that you still need 26 weeks of continuous service by the 15th week before the due date, plus average earnings of at least £129 a week. Check your contract too, since many employers top the statutory rate up, often to full pay.