The 2026 change: leave from day 1
Under the Employment Rights Act reforms taking effect on 6 April 2026, paternity leave became a day 1 right. An employee who joined you last week can now take paternity leave for a birth or adoption, where previously they needed 26 weeks of continuous service. Paternity pay is a separate test and still requires 26 weeks of service by the qualifying week, so you may now have employees entitled to leave but not to pay. Update your policies and payroll processes to reflect the split.
How much is SPP and for how long?
Statutory Paternity Pay for 2026/27 is the lower of £194.32 a week or 90% of the employee's average weekly earnings. It is paid for up to 2 weeks, which can be taken as a single 2 week block or 2 separate 1 week blocks any time within 52 weeks of the birth or placement. SPP is taxable and NIable like normal pay.
Who qualifies for the pay
To receive SPP the employee must be the father, adopter's partner or intended parent in a surrogacy arrangement, be taking the time to care for the child or support the mother, have 26 weeks of continuous employment by the end of the qualifying week (the 15th week before the due date), and have average weekly earnings of at least £129 in the 8 week test period. They give notice using form SC3 or your own equivalent, with 28 days notice of each period of leave.
Running it through payroll
SPP runs through the payslip like ordinary pay. You then recover 92% through your Employer Payment Summary, or 109% if you qualify for Small Employers' Relief with Class 1 NI of £45,000 or less in the previous tax year. If the employee does not qualify for SPP, give them form SPP1 within 28 days explaining why. Keep records of notices, declarations and payments for 3 years minimum.
Interaction with other family leave
Paternity leave sits alongside shared parental leave, which lets parents share up to 50 weeks of leave, and neonatal care leave where a baby needs hospital care after birth. An employee can take paternity leave first and shared parental leave later, but once shared parental leave starts, untaken paternity leave in some sequences is lost, so encourage staff to take paternity leave first. For the mother's side of the equation see our SMP guide.
Practical tips for employers
Ask for notice in writing, diarise both blocks of leave, and check the earnings test against the correct 8 week window rather than a casual monthly average. Remember pension contributions continue during paid paternity leave, and holiday accrues as normal. Getting a 2 week absence right is straightforward; getting it wrong tends to sour a significant life moment, so it is worth the care. Our payroll team handles statutory payments end to end if you would rather not track the rules yourself.
Frequently asked questions
How much is Statutory Paternity Pay in 2026/27?
£194.32 a week or 90% of the employee's average weekly earnings, whichever is lower, for a maximum of 2 weeks.
Is paternity leave a day 1 right?
Yes. From 6 April 2026, employees no longer need 26 weeks of service to take paternity leave. Qualification for paternity pay is unchanged though, still requiring 26 weeks of service by the qualifying week and average earnings of at least £129 a week.
Can paternity leave be split?
Yes. The 2 weeks can be taken as 2 separate blocks of 1 week at any time in the 52 weeks after birth or adoption placement, with 28 days notice for each block.