Statutory Paternity Pay and Leave

Introduction

If you employ staff who are expecting a child—whether through birth, adoption, or surrogacy—you may need to provide Statutory Paternity Pay and Leave. Eligible employees can take one or two weeks off and receive statutory pay, which you can largely reclaim from HMRC. This guide explains who qualifies, how much to pay, and how to manage the process.

Who is eligible for Statutory Paternity Leave and Pay

Employees may qualify if they and their partner are having a baby, adopting a child, or having a baby through surrogacy.

To be eligible, the employee must be one of the following:

• The father
• The husband or partner of the mother (or adopter)
• The child's adopter
• The intended parent (in a surrogacy arrangement)

Eligibility for Statutory Paternity Leave

Employees qualify for Statutory Paternity Leave from their first day of employment. They must:

• Be classed as an employee (not self-employed)
• Be taking time off to look after the child or their partner
• Be responsible for the child's upbringing
• Give you the correct notice

Eligibility for Statutory Paternity Pay

Statutory Paternity Pay has stricter requirements. Employees must:

• Be employed by you up to the date the child is born (or placed with the adopter)
• Be on your payroll and earn at least £125 a week (gross) in the 2025/26 tax year during an 8-week 'relevant period'
• Have been continuously employed by you for at least 26 weeks up to any day in the 'qualifying week'
• Give you the correct notice

The qualifying week is the 15th week before the baby is due. For adoption, it's the 15th week before the week when the adoption agency matched the employee with the child.

If the child is born early, the employee is still eligible for Statutory Paternity Pay if they would have worked for you continuously for at least 26 weeks by the qualifying week.

Surrogacy arrangements

Parents having a child through surrogacy may be eligible. If you ask, they must give you a written statement confirming they've applied (or intend to apply) for a parental order within 6 months of the baby's birth.

How much Statutory Paternity Leave can employees take

Employees can take either one or two weeks' leave. If taking two weeks, these can be taken consecutively or separately. The amount of leave is the same even if they have twins or more.

Leave cannot start before the birth. It must start on one of the following:

• The actual date of birth
• A specified number of days after the birth
• A set date after the date of birth

Leave must finish within 52 weeks of the birth (or due date if the baby is early).

How much Statutory Paternity Pay to pay

For the 2025/26 tax year, Statutory Paternity Pay is either £194.32 a week or 90% of the employee's average weekly earnings—whichever is lower.

You must deduct tax and National Insurance from these payments.

Calculating average weekly earnings

Average weekly earnings are calculated during an 8-week 'relevant period' before the qualifying week. You must include all earnings on which Class 1 National Insurance contributions are due (or would be due if earnings were high enough).

The relevant period usually ends on the last normal payday on or before the Saturday of the qualifying week. The start of the relevant period is the day after the last normal payday falling at least 8 weeks before the end.

For weekly paid employees: Add up all earnings paid during the relevant period and divide by 8 (the number of weeks).

For monthly paid employees: Add up all earnings paid during the relevant period, divide by 2 (the number of months), multiply by 12, then divide by 52.

Do not round the figure up or down to whole pence.

You can use the HMRC maternity and paternity calculator to check eligibility and work out payments.

Notice periods for birth

Employees must give you notice at two different stages.

Notice of due date

Employees must tell you the due date at least 15 weeks before the baby is expected. Notice does not have to be in writing unless you request it.

Notice of when leave will start

Employees must tell you when they want their leave to start and how much leave they want to take at least 28 days before they want to take it.

Employees must claim Statutory Paternity Pay at least 15 weeks before the week the baby is expected.

Employees can use the online form to request leave and pay in writing. They'll need to download or print the completed form and give you a copy.

Temporary changes from 18 February 2026

From 18 February 2026 until 25 July 2026, some employees won't need to give the usual 15 weeks' notice of their baby's due date. This applies if both of the following are true:

• Their baby is due between 5 April 2026 and 25 July 2026
• They'll have been employed for less than 26 weeks up to any day in the qualifying week

They'll still need to give 28 days' notice of when they want their leave to start.

If the baby is due on or after 26 July 2026, both usual notice periods apply.

Late notice

If an employee doesn't have a reasonable excuse for giving you the wrong amount of notice, you can delay the leave or pay start date. You must write to them within 28 days of their leave request.

Notice periods for adoption

The notice periods and forms are different if the employee is adopting. The relevant period is calculated using the matching week rather than the qualifying week.

Unpaid leave for antenatal appointments

Employees can take unpaid leave to accompany a pregnant woman to antenatal appointments if they are:

• The baby's father
• The expectant mother's spouse or civil partner
• In a long-term relationship with the expectant mother
• The intended parent (in a surrogacy arrangement)

They can attend 2 appointments of up to 6.5 hours each.

If the baby dies

Employees still qualify for Paternity Leave and Pay if the baby is either:

• Stillborn from 24 weeks of pregnancy
• Born alive at any point during the pregnancy

Employees can take any leave they've booked before losing the baby. If they have leave left to book after losing the baby, they can still book and take it within 8 weeks of the death.

They may also be eligible for Statutory Parental Bereavement Pay and Leave.

Extra leave or pay

Employees may get more leave or pay if:

• Their partner returns to work and they qualify for Shared Parental Leave and Pay
• Your company scheme offers more than the statutory minimum

You must make sure your paternity leave and pay policies are clear and easily accessible to staff.

Reclaiming payments from HMRC

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of the statutory amount. You may be able to reclaim 109% if you qualify for Small Employers' Relief.

Employment rights during paternity leave

An employee's employment rights—such as the right to pay, holidays, and returning to a job—are protected during Paternity Leave. You must still pay Statutory Paternity Pay even if you stop trading.

Sources

• Statutory Paternity Pay and Leave: employer guide
• Statutory Paternity Pay: manually calculate your employee's payments

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.