Statutory paternity pay in 2026: what's changed
Statutory Paternity Pay and paternity leave have changed more in the last two years than in the previous decade. ERA 2025 and preceding regulations have altered the notice requirements, extended flexibility around when leave can be taken, and added to the expectation — if not yet the legal entitlement — that fathers and partners take meaningful leave.
The current position: employees who are the father of the child or the partner of the birth mother (or the adoptive parent's partner) are entitled to one or two weeks of paternity leave. The leave must be taken within 52 weeks of birth (extended from 8 weeks previously). This flexibility — being able to take paternity leave in two non-consecutive weeks at any point in the child's first year — is a significant practical improvement for working families.
To qualify for Statutory Paternity Pay, the employee must have been continuously employed for 26 weeks by the 15th week before the expected week of childbirth, must earn at or above the lower earnings limit, and must still be employed at the start of leave. The SPP weekly rate for 2026/27 is £194.32 (the same rate as SMP after the first six weeks). The employee receives two weeks at the flat rate — there is no 90% enhanced period equivalent to the first six weeks of SMP.
Under ERA 2025, the notice requirements for paternity leave are streamlined. The employer must be notified of the intention to take paternity leave by the 15th week before the expected week of birth, but the specific dates can be confirmed with two weeks' notice. This gives parents more flexibility to respond to the realities of birth timing.
Many employers choose to offer enhanced paternity pay above the statutory minimum. Enhanced paternity pay is a contractual right and is competitive in the market — particularly for employers trying to attract and retain talent in sectors where flexible working and parental support are valued. Enhanced schemes can be funded through the employer's own resources; HMRC recovery only applies to SPP at the statutory rate.
Shared Parental Leave and Pay remains an option. Where the mother is eligible for SMP and chooses to curtail her maternity leave, both parents can take shared parental leave — up to 50 weeks between them, with up to 37 weeks of Shared Parental Pay. The take-up of SPL remains relatively low in the UK, but it is a meaningful option for couples where the partner earns more than the mother.
For HR teams, the practical updates are: know that paternity leave can now be taken in two separate weeks at any point in the first 52 weeks (not within the first eight weeks), update your paternity leave policy accordingly, and review whether your enhanced paternity pay offering is competitive in your sector.
See our guide on statutory maternity pay for the equivalent provisions for mothers, and maternity and paternity rights: the full picture for leave entitlements side by side.
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