Statutory Paternity Pay Calculator 2025-26
Calculate SPP entitlement — 2 weeks at £187.18/week or 90% of AWE (whichever is lower).
Last updated: April 2026 · Source: GOV.UK — Statutory Paternity Pay and Leave
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
How It Works
Statutory Paternity Pay (SPP) is paid for up to 2 weeks at the lower of £187.18 per week or 90% of your average weekly earnings for 2025/26. From April 2024, the two weeks can be taken as two separate one-week blocks at any time within 52 weeks of the birth or adoption placement, rather than consecutively.
To qualify, you must be the biological father, the mother's spouse or partner, or the intended parent in a surrogacy arrangement. You must have worked continuously for your employer for at least 26 weeks by the 15th week before the expected week of childbirth and earn at least £125 per week on average.
SPP is subject to tax and National Insurance like normal earnings. Your employer can reclaim 92% of SPP from HMRC (or 103% for small employers). This calculator shows your weekly SPP amount and the net pay after deductions, plus a comparison with your normal weekly earnings.
Example: Employee earning £35,000/year
- Average weekly earnings: £35,000 ÷ 52 = £673.08
- 90% of AWE: £605.77 — exceeds £187.18 cap
- SPP rate: £187.18/week (the lower amount)
- Gross SPP for 2 weeks: £374.36
- Net SPP (after ~28% deductions): approx. £269.54
Frequently Asked Questions
- What does the Statutory Paternity Pay Calculator do?
- Calculate SPP entitlement — 2 weeks at £187.18/week or 90% of AWE (whichever is lower). All calculations are performed in your browser using official UK rates and thresholds.
- Is this calculator based on 2025/26 rates?
- Yes. This calculator uses the current 2025/26 UK tax year rates for income tax, National Insurance and other deductions, effective from 6 April 2025.
- Does this include pension contributions?
- This calculator can factor in workplace pension contributions. Under auto-enrolment, the minimum is 8% total (5% employee + 3% employer) of qualifying earnings.