What is Statutory Paternity Pay?
Statutory Paternity Pay is a minimum payment that eligible employees may receive from their employer when taking statutory paternity leave following the birth or adoption of a child.
Standard statutory paternity leave is generally available for one or two weeks, subject to eligibility and applicable leave rules.
Some employers provide enhanced contractual paternity pay above the statutory minimum. This calculator estimates standard statutory pay only.
Statutory Paternity Pay rate for 2026/27
The standard statutory weekly payment is calculated using the lower of the fixed statutory rate and 90% of average weekly earnings.
Weekly statutory payment cap used for 2026/27.
Of average weekly earnings, where lower than the standard weekly rate.
Standard statutory paternity leave duration for eligible employees.
| Input or rule | Calculation treatment |
|---|---|
| Average weekly earnings | Enter the applicable gross average weekly earnings |
| Statutory weekly rate | £194.32 for 2026/27 |
| Weekly SPP | Lower of £194.32 and 90% of average weekly earnings |
| Paid weeks | 1 or 2 weeks |
How to calculate Statutory Paternity Pay
First calculate 90% of the employee's average weekly earnings. Compare this amount with the standard statutory weekly rate. Use whichever amount is lower.
Weekly SPP = min(90% × Average weekly earnings, £194.32)
Total gross SPP = Weekly SPP × Number of paid weeks
Statutory Paternity Pay worked examples
Example 1: £700 average weekly earnings, two weeks
- Average weekly earnings: £700
- 90% of weekly earnings: £630
- Weekly SPP: £194.32
- Paid weeks: 2
Estimated total SPP: £388.64
Example 2: £300 average weekly earnings, one week
- Average weekly earnings: £300
- 90% of weekly earnings: £270
- Weekly SPP: £194.32
- Paid weeks: 1
Estimated total SPP: £194.32
Example 3: £180 average weekly earnings, two weeks
- Average weekly earnings: £180
- 90% of weekly earnings: £162
- Weekly SPP: £162
- Paid weeks: 2
Estimated total SPP: £324.00
Example 4: £1,000 average weekly earnings, two weeks
- Average weekly earnings: £1,000
- 90% of weekly earnings: £900
- Weekly SPP: £194.32
- Paid weeks: 2
Estimated total SPP: £388.64
Who qualifies for Statutory Paternity Pay?
Eligibility depends on several statutory conditions, which may include employment status, continuity of employment, average weekly earnings, relationship to the child and the purpose of taking leave.
The lower earnings threshold stated in the supplied 2026/27 source is £129 per week. This calculator estimates the payment amount but does not establish entitlement.
Can paternity leave be taken as separate weeks?
Under the standard statutory paternity leave framework for birth and adoption, eligible employees can generally take one or two weeks, which may be taken as two separate one-week blocks, subject to the applicable notice and timing requirements.
Leave and pay rules can vary with the circumstances of birth, adoption or other qualifying arrangements.
How are average weekly earnings calculated?
Statutory Paternity Pay uses an average weekly earnings figure based on a relevant statutory earnings period.
The amount may differ from your usual weekly salary because of payroll timing, bonuses, variable earnings and other relevant payments.
Is Statutory Paternity Pay taxable?
Statutory Paternity Pay is generally subject to Income Tax and National Insurance under normal payroll rules, where applicable.
This calculator estimates gross statutory pay before any PAYE deductions.
Statutory vs enhanced paternity pay
Statutory Paternity Pay is the minimum statutory payment for eligible employees. Employers may offer additional contractual payments or full salary for some or all of the paternity leave period.
Enhanced paternity pay is not included in this calculator. Check your employment contract or workplace family leave policy.
How to use the Paternity Pay Calculator
- Enter your average weekly earnings.
- Select one or two paid paternity weeks.
- Select Calculate to estimate total gross statutory pay.
- Compare the result with your employer's paternity pay policy.
- Check entitlement and leave rules separately.
Official UK paternity pay guidance
For official statutory rates, leave rules and eligibility conditions, consult:
Frequently asked questions
How much is Statutory Paternity Pay in 2026/27?
The standard rate used by this calculator is £194.32 per week or 90% of average weekly earnings, whichever is lower.
How many weeks of paternity pay can I receive?
Standard statutory paternity leave and pay generally cover one or two weeks, subject to eligibility.
Can I take two separate weeks of paternity leave?
Under the standard rules, eligible employees can generally take two separate one-week blocks, subject to applicable requirements.
What if 90% of my weekly earnings is below £194.32?
The lower earnings-based amount is normally used as the statutory weekly payment.
Is paternity pay the same as normal salary?
Not necessarily. Statutory Paternity Pay is based on the statutory calculation. Some employers offer enhanced contractual paternity pay.
Is Statutory Paternity Pay taxed?
It is normally treated as taxable earnings, with Income Tax and National Insurance deductions where applicable.
Does this calculator check eligibility?
No. It calculates an illustrative gross payment using the values entered, without determining legal entitlement.
Is this an official HMRC calculator?
No. CalculatorsOnline is independent and is not affiliated with HMRC or the UK Government.
Related UK statutory pay and salary calculators
Important: This tool estimates gross Statutory Paternity Pay using the standard weekly calculation. It does not determine eligibility, calculate enhanced contractual paternity pay, or account for individual PAYE deductions, special arrangements or changes to statutory rates during a pay period.
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