Statutory paternity pay calculator, 2026/27
For small business owners managing an employee's paternity leave, this calculator estimates Statutory Paternity Pay for 2026/27, comparing average weekly earnings against the fixed statutory rate to show what the employee will actually receive.
The statutory paternity pay calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. SPP is paid at the lower of the standard statutory weekly rate for 2026/27 or 90% of average weekly earnings, for either one or two weeks as chosen by the employee. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Total Statutory Paternity Pay
Weekly rate paid
Lower of £194 or 90% of average weekly earningsWeeks taken
90% of average weekly earnings
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Statutory Paternity Pay is paid at whichever is lower: the fixed statutory weekly rate set for 2026/27, or 90% of the employee's average weekly earnings calculated over an 8-week relevant period. This means most employees earning above a fairly modest weekly wage receive the fixed statutory rate rather than 90% of their actual pay, unlike the first 6 weeks of maternity pay, which is uncapped at 90%.
The employee can choose to take either one or two consecutive weeks of paternity leave, but not two separate single weeks, and must give the correct notice to the employer in line with statutory requirements to qualify for the pay.
Paternity leave and pay eligibility
To qualify for SPP, an employee generally needs 26 weeks' continuous service with the employer by the end of the 15th week before the expected week of childbirth, and must remain employed up to the birth. Recent reforms allow paternity leave to be taken more flexibly within the first year after birth, in one or two separate blocks, rather than only immediately following the birth, which employers should reflect in their leave policies.
Employers can usually recover the majority of SPP paid from HMRC in the same way as SMP, through deductions from regular PAYE and NI payments, with small employers recovering a higher percentage than larger ones.
Practical payroll points
Because SPP is capped at the statutory rate for most earners, many employers choose to enhance paternity pay contractually to support staff retention, which is a policy decision separate from the statutory minimum calculated here. Whatever is paid, the payslip should clearly show the statutory element separately from any enhanced contractual top-up.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How many weeks of Statutory Paternity Pay can be claimed?
Employees can take either one or two weeks of paid paternity leave, taken consecutively rather than split into non-adjacent weeks, subject to giving the correct statutory notice to their employer.
How is the weekly rate of paternity pay set?
It is paid at the lower of the fixed statutory weekly rate published each April, or 90% of the employee's average weekly earnings calculated over the relevant 8-week reference period.
Can paternity leave be taken flexibly?
Yes, recent changes allow paternity leave to be taken in one or two separate blocks at any point within the first year after the child's birth or placement, rather than only immediately following the birth.
Can employers recover Statutory Paternity Pay?
Yes, employers can generally recover most or all of the SPP paid through their regular PAYE and NI submissions to HMRC, with small employers recovering a higher percentage than larger employers.
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