SPP 2026-27 2 paid weeks

Statutory Paternity Pay (SPP)

Employee for 26 continuous weeks ending the 15th week before EWC; biological father, mother's partner, or adopting parent.

Max leave

2w

Total entitlement (paid + unpaid)

Paid weeks

2w

At flat rate or 90% AWE

Flat weekly rate

£187.18

2026-27 statutory amount

Earnings threshold

£125.00/wk

To qualify

According to the UK Department for Business and Trade's statutory parental leave guidance and HM Revenue & Customs (HMRC) administration data, PlainMaternity catalogues every UK statutory parental leave entitlement — Statutory Maternity Leave (SML), Statutory Paternity Leave (SPL), Statutory Adoption Leave (SAL), Statutory Shared Parental Leave (ShPL), and Parental Bereavement Leave (PBL). Eligibility rules, qualifying periods, who pays, notice requirements, and statutory pay rates are sourced directly from gov.uk's Employment Rights Act 1996 framework and the relevant amendment regulations through 2025.

See our methodology page for full source attribution, refresh cadence (statutory rates uplifted annually each April), and known limitations regarding employer-enhanced contractual pay (which often exceeds the statutory minimum). PlainMaternity is informational; HMRC and Acas are the canonical reference channels for individual eligibility disputes.

Who qualifies

Employee for 26 continuous weeks ending the 15th week before EWC; biological father, mother's partner, or adopting parent.

Qualifying period

26 weeks continuous employment to qualifying week

Who pays

Employer (recoverable from HMRC).

Notice required

15 weeks before EWC (or 7 days for matching date in adoption)

Pension treatment

Employer contributions continue at full-salary level during paid leave; employee contribution from SPP only.

Historical flat-rate progression

Tax year Weekly rate Threshold (LEL) Notes
2026-27 £187.18 £125.00 Paternity flat rate.
2025-26 £184.03 £123.00 Standard rate.
2024-25 £184.03 £123.00 Standard rate.

Rates uprated annually each April. Source: HMRC rates and allowances publication.

Best-for / not-for

Best for: Partners taking 1-2 weeks at birth (2026 rules allow the two weeks to be split).

Not for: Longer partner leave — consider Shared Parental Leave.

Governing law

Paternity and Adoption Leave Regulations 2002; updated by Paternity Leave (Amendment) Regulations 2024

HMRC / GOV.UK primary source

Source: https://www.gov.uk/paternity-pay-leave · Rates as of 2026-05-20 per HMRC rate-and-allowance publication

What this means for your family

SPP sits in the wider context of UK statutory parental support. See how it compares with other schemes on the comparison page, model the cash flow with the pay calculator, or walk through a decision flow on the Shared Parental Leave decision engine. The full editorial methodology is documented on the methodology page.