United Kingdom Tax year 2026/27
Rules checked against GOV.UK · updated 18 September 2026MethodologyReport a mistake

Statutory paternity pay calculator 2026/27

Statutory Paternity Pay is the lower of the flat weekly rate and 90% of your average weekly earnings, for up to 2 weeks. To get any of it you must be an employee, have told your employer in time, and have average weekly earnings of at least the Lower Earnings Limit; your employer also checks that you have worked for them long enough and that you are still employed when the baby is born. Your employer can pay more than the statutory amount on top.

We spread this evenly over 52 weeks to work out your average weekly earnings. The rules measure them over about the 8 weeks before your qualifying week — the 15th week before the week your baby is due.
Weeks you take
Employer enhanced pay
A full-pay week pays your normal weekly pay, a half-pay week pays half, and neither is ever less than the statutory amount.
Statutory Paternity Pay
£388.64
over 2 paid weeks, before tax and National Insurance. Your average weekly earnings are £673.08. The flat weekly rate changes each April, so a week falling after 5 April 2027 is paid at the new rate, which this page does not hold yet.
Each week£194.32 a week
90% of your earnings£605.77 a week
After week 2No further SPP
Week 1252
£194.32 a week is the most Statutory Paternity Pay pays, so that is what each of your weeks is worth. SPP is taxed and pays National Insurance like normal pay. See it month by month after tax
Rates

Statutory pay rates 2026/27

PaymentWeekly rateFor
Statutory Paternity Pay£194.32 or 90% of AWE if lowerUp to 2 weeks
Statutory Maternity Pay90% of AWE, then £194.32 or 90% if lower6 weeks, then 33 weeks
Statutory Shared Parental Pay£194.32 or 90% of AWE if lowerUp to 37 weeks
Statutory Sick Pay£123.25 or 80% of AWE if lowerUp to 28 weeks

Paternity pay commences on 6 April 2026, and your average weekly earnings must be at least the Lower Earnings Limit of £129 a week.

Rules v2026.18 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 393 of 418 hand-verified cases, all passing, beside 43,041 generated · How we calculate · Changelog
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Questions

Common questions

How much is paternity pay in 2026/27, and how is it calculated?

£194.32 a week, or 90% of your average weekly earnings if that is lower, for up to 2 weeks. On £35,000 a year that is £194.32 a week and £388.64 in total, before tax and National Insurance.

Am I entitled to paternity pay?

You need to be employed, have told your employer in time, and have average weekly earnings of at least the lower earnings limit over about the 8 weeks before your qualifying week — £129 a week for 2026/27, and the previous year’s limit where your qualifying week falls in the year before. Your employer also checks that you have worked for them long enough and that you are still employed when the baby is born, and can pay more than the statutory amount.

Can I get paternity pay if I am self-employed?

Statutory Paternity Pay is paid by an employer through payroll, so self-employed work does not attract it. If you are an employee in one job and self-employed in another, the earnings test looks at what that employer paid you, and the self-employed income is not part of it.

How are average weekly earnings worked out?

Your employer averages what they actually paid you over a relevant period. That period usually ends with the last pay day on or before the Saturday of your qualifying week — the 15th week before the week your baby is due. It reaches back at least 8 weeks. This page has one figure to work from, your salary before leave, so it spreads that evenly over 52 weeks instead. While your pay is level, the two averages are the same. They differ when that period holds something a salary does not describe: overtime, commission, a shift or on-call premium, a bonus, a pay rise, back pay, unpaid leave, weeks paid at sick pay rates, or an irregular pay pattern. The test is each employer’s own as well, so two part-time jobs are averaged separately. A salary that adds them together can clear the lower earnings limit when neither job does. Your employer’s figure is the one that decides what you are paid.

Is paternity pay taxed?

Yes. It goes through payroll like ordinary pay, so income tax, National Insurance and any student loan come off it in the usual way, and your tax code still applies.

SourcesPaternity pay and leave: pay — GOV.UKRates and thresholds for employers 2026 to 2027 — GOV.UK