Paternity Pay After Tax on £60,000 Salary | 2025-26
2-week SPP gross: £374 · Effective SPP tax rate: 0.0%
SPP calculation breakdown 2025-26
| Item | Per week | 2 weeks total |
|---|---|---|
| Average Weekly Earnings (AWE) | £1,154 | — |
| SPP gross rate (statutory cap — 90% AWE exceeds £187.18) | £187 | £374 |
| Income Tax + NI | — | −£0 |
| Net SPP take-home | £187 | £374 |
SPP vs your normal salary
Your pre-paternity salary is £60,000/year (£1,154/week gross, £872/week net). During the 2-week paternity leave period, your SPP is £187/week gross (£187 net) — a 78.6% drop vs your normal weekly net, with SPP covering only 21.4% of your usual take-home. Your 90% AWE (£1,038/week) exceeds the £187.18 statutory cap, so you receive the flat rate.
Personalised insights for £60,000
| Scenario (2 weeks) | Net take-home |
|---|---|
| Statutory Paternity Pay | £374 |
| Normal salary (2 weeks net) | £1,744 |
| Enhanced full-pay paternity (if offered) | £1,744 |
| Statutory shortfall vs full pay | −£1,370 |
As of April 2024, SPP can be taken as two separate 1-week blocks at any time in the first year.
How much paternity pay do you take home on £60,000?
On a £60,000 salary, your 2-week Statutory Paternity Pay take-home is £374 (£187/week net). Your Average Weekly Earnings are £1,154, and your SPP is paid at £187/week (the £187.18 statutory cap).
After Income Tax and National Insurance, £0 is deducted from your gross SPP of £374, leaving £374 net over 2 weeks. The effective tax rate on your SPP is 0.0% — lower than your normal salary rate because SPP is significantly less than your annual earnings.
Enhanced paternity pay on £60,000
Many employers offer enhanced paternity pay above the statutory minimum. If your employer pays full salary during your 2-week paternity leave, your net take-home rises to approximately £1,744 — an uplift of £1,370 over statutory SPP. Enhanced pay is taxed like normal salary. Check your contract or HR policy for details, and budget for the £1,370 net gap if only SPP is available. Note: salary sacrifice pension arrangements can interact with maternity/paternity pay calculations — some employers pause sacrifice during leave to avoid reducing your AWE.
Frequently asked questions
How much paternity pay will I take home on a £60,000 salary?
On a £60,000 salary, your 2-week Statutory Paternity Pay take-home is £374 (£187 per week net). SPP gross is £374, with £0 deducted in Income Tax and NI, leaving £374 net.
Is statutory paternity pay taxable?
Yes. Statutory Paternity Pay is treated as employment income and is subject to both Income Tax and National Insurance, just like your regular salary. On a £60,000 salary, the effective tax rate on your SPP is 0.0%. Because SPP is much lower than your normal pay, the effective rate is significantly reduced.
Can I get enhanced paternity pay?
Yes — some employers offer enhanced (contractual) paternity pay above the statutory minimum of £187/week. Check your employment contract or staff handbook. Enhanced paternity pay is fully taxable as employment income in the same way as SPP.
How is SPP calculated on a £60,000 salary?
Your Average Weekly Earnings (AWE) are £1,154 (£60,000 divided by 52). SPP is paid at the lower of £187.18/week or 90% of AWE. Your 90% AWE is £1,038/week, so your weekly SPP is £187 (the statutory cap — 90% AWE exceeds it). Over 2 weeks, gross SPP is £374.
How much less do I earn during paternity leave on a £60,000 salary?
Your SPP of £187/week (the £187.18 statutory cap) is significantly below your normal weekly pay of £1,154. After tax, your weekly take-home during paternity leave is £187 net, compared to a normal weekly net pay estimated from your £60,000 annual salary. The shortfall is approximately £967/week — worth checking with your employer whether enhanced paternity pay is available.
Do I qualify for Statutory Paternity Pay on a £60,000 salary?
On a £60,000 salary your Average Weekly Earnings are £1,154, which is well above the Lower Earnings Limit (£123/week for 2025-26), so you qualify for SPP. To be eligible you must also have been continuously employed by the same employer for at least 26 weeks ending in the 15th week before the baby is due, and give your employer at least 28 days' notice of when you want your SPP to start.