UK Paternity Pay Guide 2026/27

This guide covers Statutory Paternity Pay (SPP) for the 2026/27 tax year: the weekly rate, who qualifies, how long the leave lasts, how to claim, how it compares with Shared Parental Leave, and what self-employed parents can get instead.

Statutory Paternity Pay (SPP) rates 2026/27

For the 2026/27 tax year (6 April 2026 to 5 April 2027), Statutory Paternity Pay is paid at a flat weekly rate:

If you earn more than £194.32 per week (which most full-time employees do), your SPP will be the flat £194.32. If your average weekly earnings fall below that figure, you will receive 90% of your earnings instead.

Who qualifies for paternity pay?

To receive SPP, you must meet all of the following conditions:

• You are the baby's biological father, the mother's husband or partner, or the intended parent in a surrogacy arrangement
• You have worked for your employer continuously for at least 26 weeks by the end of the 15th week before the baby's expected due date (the "qualifying week")
• You earn at least £129 per week on average (the Lower Earnings Limit for 2026/27)
• You give your employer the correct notice (see below)
• You are taking time off to care for the baby or support the mother, not for another purpose

The same qualifying conditions apply if you are adopting a child, with the matching date used instead of the due date.

What if I do not qualify?

If you do not meet the continuous employment requirement (for example, you changed jobs recently), you will not receive SPP. However, you may still be entitled to unpaid paternity leave if your employer offers it, or you could explore Shared Parental Leave if the mother transfers some of her entitlement to you.

How long is paternity leave?

Statutory Paternity Leave is either 1 week or 2 weeks: the choice is yours. A "week" means the same number of days you normally work in a week (so if you work Monday to Friday, a week of paternity leave is 5 days).

Flexibility since April 2024

Since April 2024, the rules around when you can take paternity leave have become more flexible:

• Two separate blocks: You can now take your 2 weeks as two separate one-week blocks, rather than having to take them consecutively
• Extended window: You have up to 52 weeks after the birth or adoption placement to take your paternity leave (previously it was 56 days)
• Notice period: You must give at least 28 days' notice before each block of leave

This means you could, for example, take one week immediately after the birth and save the second week for a few months later when things settle down.

How to claim paternity pay

Claiming SPP is straightforward, but there are deadlines you must meet:

1. Tell your employer by the 15th week before the baby's due date (roughly 25 weeks into the pregnancy). Use form SC3 if your employer requests it, or your employer may have their own notification form.
2. Confirm the details: the baby's expected due date, when you want your paternity leave to start, and whether you want 1 or 2 weeks.
3. Your employer processes it: SPP is paid through your normal payroll, with tax and National Insurance deducted as usual. You do not claim it from HMRC directly.

If the baby arrives early, your paternity leave can start from the date of birth even if you have not yet given formal notice. Let your employer know as soon as possible.

Form SC3

The SC3 form (also called the "Becoming a Parent" form) is the official HMRC self-certificate for paternity pay. It records your declaration that you meet the qualifying conditions. Your employer may accept a letter or their own form instead, but form SC3 is the standard document. You can download it from the GOV.UK website.

Paternity pay vs Shared Parental Leave

Paternity leave and Shared Parental Leave (SPL) are separate entitlements, and you can potentially use both. Here is how they compare:

In practice, many new fathers take their 2 weeks of paternity leave first and then apply for Shared Parental Leave if the family wants to split the remaining maternity entitlement. Taking paternity leave does not reduce the amount of SPL available.

Self-employed paternity pay

If you are self-employed, you are not entitled to Statutory Paternity Pay. SPP is an employer-funded benefit (reclaimed from HMRC), and it only applies to employees.

However, self-employed fathers or partners may be able to access other support:

• Universal Credit: Your household may qualify for additional Universal Credit if your income drops while you take time off
• Income protection insurance: Some policies cover paternity-related absences
• Savings and planning: Without a statutory safety net, self-employed parents need to budget ahead for any time away from work

There is currently no equivalent of Maternity Allowance for fathers. This is an area where campaigners have pushed for reform, but as of 2026 the rules remain unchanged.

Enhanced paternity packages

Many employers, particularly in the public sector, technology, and professional services, offer enhanced paternity packages that go beyond the statutory minimum. Common enhancements include:

• Full pay for 2-4 weeks instead of the statutory £194.32
• Extended leave of 4-6 weeks rather than 2
• Equalised parental pay where both parents receive the same enhanced package regardless of gender

Always check your employment contract and staff handbook. If your employer offers an enhanced package, the statutory rate acts as the minimum floor, you will receive whichever is higher.

How employers reclaim paternity pay

Just like maternity pay, employers can reclaim SPP from HMRC. Small employers (those with total Class 1 NIC liability of £45,000 or less in the previous tax year) can reclaim 109% of the SPP paid. Larger employers can reclaim 92%. The claim is made through the employer's regular PAYE submissions.