Paternity Pay FAQs
Who is eligible for Statutory Paternity Pay?
To qualify for SPP in 2026/27 you must be an employee, have worked for the same employer for at least 26 weeks by the end of the 15th week before the baby is due, and earn at least £125 per week (the Lower Earnings Limit). You must also be taking time off to care for your child or support the mother · self-employed workers are not eligible for SPP but may be able to claim other benefits.
How do I claim Statutory Paternity Pay from my employer?
You must notify your employer at least 15 weeks before the baby is due. Tell them the expected week of childbirth and when you want your leave to start. Your employer pays SPP through payroll alongside your normal salary deductions. You do not submit a claim to HMRC · your employer handles it and can reclaim most of the cost from HMRC. You will need to provide your employer with a copy of your partner's MATB1 form if requested.
Can my employer pay more than the statutory paternity pay rate?
Yes · many employers offer enhanced paternity pay that tops up SPP to a higher percentage of your normal salary · sometimes 100% for a set period. This is entirely at your employer's discretion and will be in your contract or staff handbook. Enhanced paternity pay is taxable in exactly the same way as your normal salary · Income Tax and National Insurance are deducted through PAYE. Use the calculator above with the enhanced pay option to see your actual take-home.
Can both parents take paternity leave at the same time?
Ordinary Paternity Leave of 1 or 2 weeks can be taken at the same time as the mother is on maternity leave with no restrictions. For Shared Parental Leave (SPL), the mother must formally end or curtail her maternity leave first before the weeks can be shared. Both parents can then take SPL simultaneously once this is arranged · for example both being off work at the same time during the baby's first year. Each parent needs to give their employer the required notice.
What is Shared Parental Leave and how is it different from Paternity Leave?
Ordinary Paternity Leave is 1 or 2 weeks taken around the time of birth · it is simple and quick to arrange. Shared Parental Leave (SPL) allows parents to share up to 50 weeks of leave and 37 weeks of Shared Parental Pay between them · giving much greater flexibility over how you split time off during your child's first year. Shared Parental Pay is paid at the same rate as SPP · £187.18/week or 90% of earnings, whichever is lower. SPL requires more advance planning and notice to both employers.
For informational purposes only · Not financial advice · SPP rates shown are for 2026/27 · Tax estimates use basic rate 20%; your actual deductions may differ