DWP & HMRC SPP 2026£184.03 Flat Rate52-Week Flexible Window
Statutory Paternity Pay (SPP) Calculator 2026
Calculate your Statutory Paternity Pay (SPP) entitlement (90% earnings vs £184.03 flat rate) and learn flexible leave rules over 52 weeks.
SPP Entitlement Estimator
Compute weekly and total paternity pay based on average weekly earnings
£
Must be at least £123/week (Lower Earnings Limit)Paternity Pay Result:
Weekly SPP Payment Rate
£184.03/wk
Capped at £184.03Total Gross Paternity Pay
£368.06
Taxed via PAYEUK Statutory Paternity Pay Rates Summary (2025/2026)
Statutory Paternity Pay is set annually by the Department for Work and Pensions (DWP) and HMRC.
| Parameter | Statutory Rule / Limit | Details |
|---|---|---|
| Statutory Weekly Flat Rate | £184.03 / week | Maximum statutory payout per week |
| Earnings Percentage Rate | 90% of Gross Average Weekly Earnings | Paid if 90% is lower than £184.03 |
| Lower Earnings Limit (LEL) | £123.00 / week | Minimum average weekly income threshold |
| Maximum Duration | 2 Weeks (10 Working Days) | Can be taken as 1 week or 2 weeks |
| Eligible Time Window | 52 Weeks from Birth / Adoption | Flexible leave period following child's birth |
Key Eligibility Criteria for SPP
26 Weeks Continuous Service
Must have worked continuously for your employer for at least 26 weeks up to the 15th week before the expected week of childbirth.
28 Days Employer Notice
You must give your employer at least 28 days' written notice before the start of each paternity leave block.
Frequently Asked Questions (FAQs)
Statutory Paternity Pay (SPP) is paid for 1 or 2 weeks at £184.03 per week or 90% of average weekly earnings (whichever is lower).
Under updated statutory rules, eligible fathers/partners can split their 2 weeks of Paternity Leave into two separate 1-week blocks anytime within 52 weeks of the child's birth or adoption placement.
You must have been continuously employed by your employer for at least 26 weeks up to any day in the 15th week before the expected week of childbirth (or matching date for adoption).
You must notify your employer at least 28 days before you wish each block of paternity leave to start. For the initial entitlement notification, you must inform them 15 weeks before the expected week of childbirth.
Yes. Statutory Paternity Pay is taxable income and is paid through your employer's PAYE payroll system with standard Income Tax and Class 1 National Insurance deductions.