Statutory Paternity Pay Calculator 2026-27
Calculate SPP entitlement — 2 weeks at £194.32/week or 90% of AWE (whichever is lower).
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
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 £194.32 per week or 90% of your average weekly earnings for 2026/27. 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.
Statutory Paternity Pay: 2 weeks at £194.32/week. Statutory Paternity Pay (SPP) is paid for up to 2 consecutive weeks at the lower of £194.32/week or 90% of average weekly earnings. Eligibility: 26 weeks continuous service by 15th week before due date, earn at least £125/week. Pay can be taken any time in the 8 weeks after birth (or placement for adoption). From April 2024, the 2 weeks can be split into two separate 1-week blocks — useful for handover periods.
Shared Parental Leave — the more generous alternative. Where the mother gives up some maternity leave/pay, the father (or other parent) can take up to 50 weeks of leave and 37 weeks of pay (Shared Parental Pay at £194.32/week). Useful where: mother is the higher earner and wants to return to work faster; father wants more bonding time; you want flexibility to overlap or alternate. Notification rules complex — 8 weeks notice of each block, no more than 3 blocks per parent. Most employers run SPP at the same rate as SMP/SPP (£194.32) but some offer enhanced.
Enhanced contractual paternity pay. About 30-40% of UK employers offer enhanced paternity pay (typically full pay for 2 weeks). Public sector (civil service, NHS, local government) typically pays full pay for the 2 statutory weeks. Some enlightened employers offer 4-6 weeks at full pay, or unlimited equality with maternity pay. Always check your contract and staff handbook — many enhanced policies aren't widely advertised. From April 2024, fathers and other parents have a day-one right to take 2 weeks paternity leave (no service requirement).
Time off for antenatal appointments. Pregnant employees have a statutory right to paid time off for antenatal appointments. Their partners (married, civil partnered, cohabiting, intended parents of a surrogate child) have a right to UNPAID time off for up to two antenatal appointments per pregnancy (up to 6.5 hours each). This is in addition to paternity leave. Employers should accommodate without penalty — refusal can lead to discrimination claims.
Example: Employee earning £35,000/year
- Average weekly earnings: £35,000 ÷ 52 = £673.08
- 90% of AWE: £605.77 — exceeds £194.32 cap
- SPP rate: £194.32/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 £194.32/week or 90% of AWE (whichever is lower).
- Statutory Paternity Pay 2026.
- SPP paid 2 weeks at lower of £194.32/week or 90% of average weekly earnings. Eligibility: 26 weeks continuous service by 15th week before due date, earn at least £125/week. Pay taken any time in 8 weeks after birth or adoption. From April 2024: can split into two separate 1-week blocks — useful for handover periods.
- Shared Parental Leave — more generous alternative.
- Where the mother gives up maternity leave/pay, father (or other parent) can take up to 50 weeks leave and 37 weeks pay (£194.32/week). Notification rules complex: 8 weeks notice of each block, no more than 3 blocks per parent. Useful where mother is higher earner or fathers want more bonding time.
- Day-one paternity right since April 2024.
- Fathers and other parents have day-one right to take 2 weeks paternity leave — no service requirement (was 26 weeks). Many UK employers offer enhanced paternity pay: full pay for 2 weeks common; public sector usually pays full for statutory 2 weeks. Always check contract — enhanced often not widely advertised.