SPP rate and how long it lasts
| Payment | Weekly amount | Paid for |
|---|---|---|
| Statutory Paternity Pay (SPP) | £194.32 or 90% of average weekly earnings, whichever is lower | 1 or 2 weeks |
| Statutory Shared Parental Pay (ShPP) | £194.32 or 90% of average weekly earnings, whichever is lower | Up to 37 weeks, shared between parents |
| Statutory Adoption Pay (SAP) | 90% of average weekly earnings for 6 weeks, then £194.32 or 90% if lower | Up to 39 weeks |
The employee can take 1 or 2 weeks of paternity leave; GOV.UK's employer guide says 2 weeks can be taken together or separately. Leave can't start before the birth and must finish within 52 weeks of it. Twins don't double it.
Who qualifies for SPP
From 6 April 2026, paternity leave is a right from the first day of employment. Pay still has conditions. GOV.UK says the employee must be the father, the mother's husband or partner, the adopter or an intended parent through surrogacy, and must:
- have worked for you continuously for at least 26 weeks up to any day in the qualifying week, the 15th week before the baby is due
- still be employed by you up to the date of the birth
- be on your payroll and earn at least £129 a week (gross) on average in the 8-week relevant period
- claim the pay at least 15 weeks before the week the baby is due, and give 28 days' notice of when the leave starts
- be taking the time off to look after the child or their partner
If they don't qualify for the pay, send form SPP1 within 28 days of their request and keep a copy.
How to show SPP on a payslip
Average weekly earnings are worked out over the 8-week relevant period, the same way as for maternity pay. Then compare 90% of that average with £194.32 and use the lower figure. SPP weeks start on the first day of the paternity pay period, so a week can straddle two pay periods; HMRC lets you split it by dividing the weekly rate by 7.
Example: a monthly paid employee earns £2,166.67 a month, average weekly earnings of about £500. 90% is £450, so SPP is £194.32 a week. Their one week of paternity leave runs from Wednesday 28 October to Tuesday 3 November 2026. £194.32 ÷ 7 is £27.76 a day.
| Payslip | Statutory Paternity Pay line | Days |
|---|---|---|
| October 2026 | £111.04 | 4 days (28 to 31 October) |
| November 2026 | £83.28 | 3 days (1 to 3 November) |
Show the SPP line next to basic pay for the days worked. If the employee's average were £200 a week, 90% would be £180.00, and that would be the weekly SPP instead. The figures come from PayDocs' 2026/27 statutory pay rule set.
Name the line "Statutory Paternity Pay" in full. Company paternity pay above the statutory amount goes on a separate line.
Tax, National Insurance and reclaiming
Deduct tax and National Insurance from SPP as you would from wages. You can usually reclaim 92% of the statutory amount, or 109% under Small Employers' Relief if your Class 1 National Insurance for the last complete tax year before the qualifying week was £45,000 or less. Reclaim through your Employer Payment Summary (EPS). For two full weeks of SPP at £194.32, £388.64 in all, that is £357.55 back at 92% or £423.62 at 109%.
Shared Parental Pay on a payslip
Shared Parental Pay lets parents share what's left of the mother's or adopter's 39 weeks of pay after they end maternity or adoption pay early. GOV.UK says the rest of the 52 weeks of leave (up to 50) can become Shared Parental Leave and the rest of the 39 weeks of pay (up to 37) can become ShPP.
- Rate: £194.32 a week or 90% of average weekly earnings, whichever is lower. There is no 90%-only period.
- Leave can be booked in up to 3 blocks, each with at least 8 weeks' notice.
- Up to 20 Shared Parental Leave in touch (SPLIT) days can be worked without ending the leave.
- Only available in England, Scotland and Wales.
- Show it as "Statutory Shared Parental Pay" on its own line; tax and National Insurance apply, and it's reclaimed at the same 92% or 109%.
Statutory Adoption Pay on a payslip
Statutory Adoption Pay works like maternity pay: 90% of average weekly earnings for the first 6 weeks, then £194.32 or 90% if lower, for the next 33 weeks. The employee needs 26 weeks' continuous employment up to the week they were matched with a child, average earnings of at least £129 a week, 28 days' notice and proof of the adoption.
Only one partner in a couple adopting can take adoption pay; the other may get paternity pay. Show it as "Statutory Adoption Pay", deduct tax and National Insurance, and reclaim it at 92% or 109% like the others.
Records to keep
- the date each statutory payment started
- each payment and its date
- what you reclaimed
- any weeks you didn't pay, and why
- for adoption, the agency letter or matching certificate
Keep them for 3 years from the end of the tax year they relate to.
Questions
How much is Statutory Paternity Pay in 2026/27?
£194.32 a week or 90% of average weekly earnings, whichever is lower.
How long is Statutory Paternity Pay paid?
For 1 or 2 weeks, taken within 52 weeks of the birth. GOV.UK's employer guide says 2 weeks can be taken together or separately.
Is paternity pay taxed?
Yes. Tax and National Insurance are deducted from SPP as from wages.
Does a new employee get paternity pay?
From 6 April 2026 they can take paternity leave from day one, but SPP still needs 26 weeks' continuous employment into the qualifying week and average earnings of at least £129 a week.
Can I reclaim paternity pay?
Yes: usually 92%, or 109% if you qualify for Small Employers' Relief. Claim it through your EPS.
Sources
- HMRC — Rates and thresholds for employers 2026 to 2027
- GOV.UK — Statutory Paternity Pay and Leave: employer guide
- HMRC — Statutory Paternity Pay: manually calculate your employee's payments
- GOV.UK — Shared Parental Leave and Pay: employer guide
- GOV.UK — Statutory Adoption Pay and Leave: employer guide
- GOV.UK — Get financial help with statutory pay
- HMRC — Statutory Payments Manual SPM180500: rounding
Official sources checked 4 October 2026. This guide explains how pay documents work; it is not tax or legal advice.
