Last updated: 14 October 2026
What government help is there for paternity leave?
Eligible employees can take 1 or 2 weeks of paternity leave and receive Statutory Paternity Pay (SPP) of £194.32 a week, or 90% of average weekly earnings if lower, from April 2026. Since April 2024, the leave can be taken as 2 separate weeks at any time in the first 52 weeks after the birth or adoption, with 28 days’ notice. From April 2026, paternity leave is a day-one right, but SPP still requires 26 weeks’ service. Employers recover 92% of SPP from HMRC, or 109% if they qualify for Small Employers’ Relief.
Paternity pay and leave in 2026/27
| Entitlement | Detail |
| Leave | 1 or 2 weeks, together or separately |
| When | Within 52 weeks of birth or adoption |
| Statutory Paternity Pay | £194.32 a week or 90% of average weekly earnings if lower |
| Eligibility for pay | 26 weeks’ service by the 15th week before the due date; earnings at least £129 a week |
| Leave eligibility | Day-one right from 6 April 2026 |
| Notice | 28 days for each period |
Employer recovery
| Employer | Recovery from HMRC |
| Class 1 NIC bill over £45,000 in the previous tax year | 92% of SPP |
| Small Employers’ Relief (NIC £45,000 or less) | 100% plus 9% compensation |
Recovery is claimed through the Employer Payment Summary (EPS), reducing PAYE payments.
Shared Parental Leave
Parents can share up to 50 weeks of leave and 37 weeks of pay after the mother’s maternity leave ends early. Shared Parental Pay is paid at the same rate as SPP. This gives fathers and partners the chance to take more time off.
Example
Tom’s partner gives birth in June 2026. He’s been with his employer for 2 years and earns £600 a week. He takes one week of paternity leave in June and another in September for the baby’s first holiday. He receives £194.32 for each week. His employer, a small business with an NIC bill under £45,000, reclaims £211.81 per week (109%) from HMRC.
Self-employed fathers
Self-employed people aren’t entitled to SPP. They may be eligible for Universal Credit while not working, and the mother may claim Maternity Allowance if self-employed.
Tax-Free Childcare and funded hours
After leave, working parents may get Tax-Free Childcare and funded childcare hours, subject to income limits.
Common mistakes
- Refusing leave to new employees after day-one rights started
- Paying SPP to someone without 26 weeks’ service
- Forgetting to reclaim through the EPS
- Not keeping SC3 forms
Records to keep
Employers must keep records of SPP paid, the employee’s notice and evidence of the birth or adoption for 3 years.
Planning for staff absence
Two weeks away can still disrupt a small team. Agree the dates early, since each week of leave needs 28 days’ notice, and decide whether you’ll top up SPP to full pay. Any enhanced pay above SPP is a normal staff cost, deductible for the business but not recoverable from HMRC.
Frequently asked questions
Is SPP taxable?
Yes, through payroll.
Can I take paternity leave after shared parental leave?
Yes, since April 2024.
Does a same-sex partner qualify?
Yes.
Can employers pay more?
Yes, through enhanced paternity pay.
Related: childcare tax relief, maternity pay for a long absence and childcare after maternity leave.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with statutory pay and payroll. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
