2026/27 SPP Statutory Rules
Paternity Leave is a day-one employment right from 6 April 2026. Statutory Paternity Pay (SPP) requires 26 weeks continuous service by the qualifying week and average weekly earnings of at least £129/wk.
SPP Entitlement Estimator
Estimates weekly and total Statutory Paternity Pay from average weekly earnings
£
2026/27 SPP Earnings Threshold: £129/week.Statutory Paternity Pay Forecast
| Average Weekly Earnings (AWE) | £650 |
| 90% of AWE Rate | £585.00 |
| Statutory Weekly Rate (Cap £194.32) | £194.32 / wk |
| Total Gross SPP (2 Weeks) | £388.64 |
2026/27 Statutory Paternity Pay Rates Summary
| Rule Parameter | 2026/27 Statutory Standard | Details |
|---|---|---|
| Statutory Weekly Cap | £194.32 / week | Lower of £194.32 or 90% AWE. |
| Earnings Threshold | £129 / week | Minimum AWE in qualifying period for SPP. |
| Maximum Duration | 2 Weeks | Can be taken as two 1-week blocks within 52 weeks. |
| Paternity Leave Entitlement | Day-1 Employment Right | Available from first day of employment from 6 April 2026. |
Key SPP & Paternity Leave Requirements
26 Weeks Service for SPP
Must be continuously employed for 26 weeks up to the qualifying week (15th week before EWC).
Day-One Leave Right
Paternity Leave itself is a day-one employment right from 6 April 2026.
Frequently Asked Questions (6 Detailed FAQs)
From 6 April 2026, Statutory Paternity Pay is £194.32 per week or 90% of average weekly earnings, whichever is lower. Eligible employees can receive it for 1 or 2 weeks.
You can take up to 2 weeks of Statutory Paternity Leave, either together or as two separate one-week blocks within 52 weeks of childbirth or adoption.
Paternity Leave is a day-one employment right from 6 April 2026. However, Statutory Paternity Pay (SPP) still requires continuous employment for at least 26 weeks up to the qualifying week.
You normally need average weekly earnings of at least £129 during the relevant earnings period, alongside the 26-week employment requirement.
You normally need to inform your employer of the due date at least 15 weeks before the expected week of childbirth and give at least 28 days notice of when leave starts.
Yes. Statutory Paternity Pay is paid through payroll and subject to Income Tax and National Insurance deductions.
Official 2026/27 HMRC Sources
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2026/27 SPP Key Rates
Weekly Maximum£194.32 / wk
Earnings Rate Cap90% of AWE
Earnings Threshold£129 / wk
Leave EntitlementDay 1 Right