UK Statutory Paternity Pay (SPP) Calculator

Statutory Paternity Pay gives eligible employees up to 2 weeks of paid leave when a partner has a baby or adopts. Pay is the lower of £187.18/week (2026-27 statutory rate) or 90% of average weekly earnings. From April 2024, leave can be split into two 1-week blocks within 52 weeks of the birth.

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By 15th week before due date
2026-27 rate from gov.uk
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What Is Statutory Paternity Pay (SPP)?

Statutory Paternity Pay is the legal minimum pay UK employers must give to eligible employees taking Paternity Leave when their partner has a baby, has a baby through surrogacy, or adopts a child. Per gov.uk Paternity Pay and Leave, eligible employees can take up to 2 weeks of leave, paid at the lower of £187.18/week (2026-27 rate) or 90% of average weekly earnings.

2024 Reform — Split into Two Blocks

From 6 April 2024, the Paternity Leave (Amendment) Regulations 2024 made SPP more flexible. Key changes per DBT guidance:

  • Two separate blocks. Take leave as one 2-week block OR two 1-week blocks (previously one block only).
  • Extended window. Take leave any time within 52 weeks of birth/adoption (was 56 days).
  • Less notice. Notify employer 28 days before each block (was 15 weeks before due date).

SPP is taxable income — Income Tax and NI are deducted via PAYE. Your employer pays SPP, then reclaims 92% (or 103% Small Employers Relief) from HMRC.

SPP Eligibility — Three Tests

Per gov.uk and HMRC Statutory Payments Manual:

  1. Continuous employment: 26 weeks with the same employer by the qualifying week (15 weeks before due date).
  2. Earnings test: Average weekly earnings ≥ Lower Earnings Limit (£125/week 2025-26).
  3. Relationship to child: Be the biological father, mother's partner, intended parent (surrogacy), or adopting parent. Must be taking leave to care for the child.

SPP vs Shared Parental Leave (ShPL)

SPP gives 2 weeks. Shared Parental Leave lets parents share up to 50 weeks of leave (37 paid) flexibly. ShPL is administratively complex — both parents must agree the schedule, both qualify under separate tests. Many couples opt to take SPP only because ShPL paperwork can be onerous and ShPL pay is at the same statutory rate (no salary advantage).

Sources: gov.uk Paternity Pay and Leave (gov.uk/paternity-pay-leave), HMRC Statutory Payments Manual, Paternity Leave (Amendment) Regulations 2024, ACAS guidance. Last updated 2026-05.

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