Paternity pay calculator

How Statutory Paternity Pay is calculated

Statutory Paternity Pay (SPP) is the minimum weekly payment available during ordinary paternity leave. You can take either one week or two consecutive weeks — you cannot split them or take odd days. The weekly amount is whichever is lower: the government's statutory weekly rate (£194.32 for 2026/27) or 90% of your average weekly earnings (AWE) in the relevant calculation period.

Your AWE is usually based on your gross earnings in the eight weeks (or two months) before the end of the 15th week before the baby is due — known as the qualifying week. If you are paid monthly, your employer takes two months' gross pay and divides by two to get the weekly figure. Bonus payments and irregular earnings in that period count toward AWE. Statutory pay elements (such as Statutory Sick Pay) are excluded from the AWE calculation.

To qualify for SPP you normally need: 26 weeks' continuous employment with the same employer by the end of the qualifying week; average weekly earnings of at least the Lower Earnings Limit (£129 per week for 2026/27); and you must give your employer the correct notice — usually a completed SC3 form, submitted by the end of the 15th week before the expected week of childbirth. You must also be the biological father, the mother's spouse or partner, or the child's adopter, and you must have responsibility for the child's upbringing.

When paternity leave can be taken

Paternity leave must start on or after the date of birth and must be completed within 56 days of the birth (or the expected week of birth if the baby is early). You can choose to start leave on the day of the birth itself, a pre-agreed number of days after birth, or the first day of the week following the birth. If the baby is born early, you may start earlier than originally planned as long as the birth has occurred.

You cannot take paternity leave in non-consecutive chunks. If you choose two weeks, those two weeks must follow each other without a break. This is different from Shared Parental Leave, which can be taken in up to three separate blocks and is far more flexible — though you can take both ordinary paternity leave and then opt into Shared Parental Leave separately if both parents meet the eligibility criteria.

How SPP is paid and what employers can reclaim

SPP is paid through your normal payroll in the same way as your salary — income tax and National Insurance contributions are deducted under PAYE. You receive it on your usual pay date. Employers can reclaim most of the statutory amount from HMRC by deducting it from their monthly PAYE payments: most employers recover 92% of what they paid out, while small employers (those whose annual Class 1 NI liability was £45,000 or less in the previous tax year) can recover 103% under Small Employers Relief, which covers the employer's own NI cost on the payment.

Many employers offer enhanced paternity pay above the statutory minimum — sometimes matching enhanced maternity pay, sometimes at a fixed enhanced rate for the first week and statutory for the second. Your staff handbook or employment contract will specify the enhanced rate and any conditions (such as a minimum period of service before the birth or a requirement to return to work for a certain period). Use this calculator's result as the legal floor when reviewing your contract or comparing offers. If your employer pays less than SPP for an eligible week, that is unlawful and you should raise it with HR or contact ACAS.