How much is statutory paternity pay in 2025-26?

Statutory Paternity Pay (SPP) is paid for up to 2 weeks at £187.18/week or 90% of your average weekly earnings — whichever is lower. To qualify, you must have been employed for at least 26 continuous weeks by the end of the 15th week before the baby is due.

Is paternity pay taxable?

Yes. SPP is subject to Income Tax and National Insurance. However, for most people taking just 2 weeks, the total amount is small and unlikely to significantly change their annual tax liability. Your employer deducts PAYE as normal.

Can both parents claim paternity pay at the same time?

No. Statutory Paternity Pay is only available to one partner for up to 2 weeks. However, Shared Parental Leave and Pay allows couples to share up to 50 weeks leave and 37 weeks of pay between them.

UK Paternity Pay After Tax 2025-26

Statutory Paternity Pay (SPP) is taxable income — paid for up to 2 weeks at £187.18/week or 90% of your Average Weekly Earnings, whichever is lower. See what you'll actually take home.

How SPP works in 2025-26

Weekly rate

£187.18/week or 90% AWE (lower)

Duration

Up to 2 weeks

Is SPP taxable?

Yes — Income Tax and NI apply

Who pays it?

Your employer (reclaimed from HMRC)

Paternity pay take-home by salary

Is Statutory Paternity Pay taxable?

Yes — SPP is treated as regular employment income and is subject to Income Tax and National Insurance. Because SPP is paid at a lower rate than your normal salary, the effective tax rate on your paternity pay will typically be much lower than on your regular earnings.

In 2025-26, the flat rate for SPP is £187.18 per week. If 90% of your Average Weekly Earnings is below this figure, you receive 90% AWE instead. Only employees earning at least £123 per week (Lower Earnings Limit) qualify.

SPP weekly cap 2025-26

The statutory cap of £187.18/week applies when 90% of your AWE exceeds this amount. This means employees earning above approximately £10,843/year (£208.52/week AWE) will receive the flat £187.18/week. For most employees, 2 weeks of SPP totals £374.36 gross.

Can I get enhanced paternity pay?

Some employers offer enhanced (contractual) paternity pay above the statutory minimum. Check your employment contract or staff handbook. Enhanced paternity pay is fully taxable as employment income.