Paternity pay calculator (2026/27)
What statutory paternity pay comes to, what the employer gets back from HMRC - and the April 2026 catch: the leave is day-one, the pay isn't.
The paternity leave
2026/27: statutory paternity pay is the lower of £194.32/week or 90% of average weekly earnings, for up to 2 weeks (takeable as two separate blocks within the first year). Employers reclaim 92%, or 109% with Small Employers' Relief. Since 6 April 2026 the LEAVE is a day-one right - but the PAY still needs 26 weeks' service and average earnings of at least £129/week.
Statutory paternity pay is the lower of £194.32 a week or 90% of average weekly earnings, for up to two weeks - and after the HMRC reclaim it costs a small employer nothing (109% reclaimed). The April 2026 change made the leave a day-one right; the pay still needs 26 weeks' service.
Who gets statutory paternity pay in 2026/27?
| Leave (2 weeks) | Pay (SPP) | |
|---|---|---|
| Service needed | None - day one | 26 weeks into the qualifying week |
| Earnings test | none | ≥ £129/week average |
| Rate | unpaid unless SPP/company pay applies | lower of £194.32 or 90% AWE |
So a new joiner can take the fortnight from their first week - unpaid unless your policy tops it up. The full employer angle is in the day-one paternity right explained.
How does the employer reclaim SPP?
Exactly like SMP: 92% standard, 109% for small employers (previous year's total Class 1 NI £45,000 or less), through the EPS in payroll - the mechanics are in our reclaim guide, and the maternity calculator does the 39-week version. All rates: statutory rates table.
Can the two weeks be split?
Yes - since 2024 the two weeks can be taken as two separate one-week blocks any time in the 52 weeks after birth, with 28 days' notice per block (notice handling itself changed on 18 February 2026). Company enhancement above SPP isn't reclaimable.
This calculator applies the statutory rules as published and shows its working, but it cannot know your contracts, your policies or anything unusual about the case. Treat the figure as a starting point, and take advice on anything contested or expensive.
Family leave, handled properly
CoDash's family-leave planner tracks paternity blocks, eligibility and dates - and its leave types already know the 2026 day-one rules.