Paternity leave in the UK is 1 or 2 weeks, taken as a single block or as two separate weeks, at any point in the 52 weeks after the birth. For babies born on or after 6 April 2026 it is a day-one right: the Employment Rights Act 2025 removed the 26-week service condition for the leave, although it still applies to the pay. For babies born before that date, the old 26-week service test for the leave still applies. Statutory Paternity Pay for 2026/27 is £194.32 a week or 90% of average weekly earnings, whichever is lower. To get it, the employee needs 26 weeks' continuous employment by the 15th week before the baby is due and average earnings of at least £129 a week. The employee must give notice of the due date by the 15th week before it, and at least 28 days' notice of each period of leave.
Who can take paternity leave
Under regulation 4 of the Paternity and Adoption Leave Regulations 2002, the employee must be taking the leave to care for the child or support the mother, and must be either:
- The father. With responsibility for the child's upbringing;
- The mother's spouse, civil partner or partner. Including same-sex partners, with the main responsibility for the child's upbringing apart from the mother.
The same leave is available to an adopter's partner and to intended parents in a surrogacy arrangement, under adapted notice rules. The entitlement is the same for twins or other multiple births. The employee still qualifies if the baby is stillborn after 24 weeks of pregnancy or dies after birth. Any leave not yet booked can still be booked within 8 weeks of the death, and Parental Bereavement Leave may also apply.
Leave versus pay: two different tests
| Paternity Leave | Statutory Paternity Pay | |
|---|---|---|
| Status | Employee | Employee on the payroll |
| Service | None, from day one (babies born on or after 6 April 2026) | 26 weeks' continuous employment up to any day in the qualifying week (the 15th week before the expected week of birth) |
| Earnings | None | Average at least £129 a week over the 8-week relevant period |
| Still employed | Not applicable | Up to the date of birth |
| Rate | Not applicable | £194.32 or 90% of average weekly earnings, whichever is lower |
Unlike maternity pay, there is no higher-rate period at 90%. Statutory Paternity Pay is paid at the single rate for the 1 or 2 weeks taken, with tax and National Insurance deducted. An employee who does not qualify must be given form SPP1 within 28 days of the request.
Notice the employee must give
- Entitlement notice. In or before the 15th week before the expected week of childbirth, the employee gives the expected week and a written declaration that they meet the relationship and responsibility conditions. If that is not reasonably practicable, for example because they joined after that point, they must give it as soon as reasonably practicable;
- Leave notice. At least 28 days before each period of leave, the employee gives its start and length. The start can be the day of birth, a set number of days after the birth, or a fixed date;
- Changes. Moving the start date also needs 28 days' notice;
- Format. HMRC's online form replaces the old SC3, but the employer can use its own form. Notice need only be in writing if the employer asks. The employee does not need to provide proof of the pregnancy or birth.
If the employee gives the wrong notice without a reasonable excuse, the employer can delay the start of leave or pay by writing to them within 28 days of the request.
Worked example: a new starter
Tom joins an employer on 1 September 2026 on £650 a week. His partner's baby is due in the week beginning Sunday 28 February 2027.
- Qualifying week. Sunday 15 November to Saturday 21 November 2026. By then Tom has about 11½ weeks' service, well short of 26;
- Leave. He is entitled to 2 weeks' paternity leave because the leave has no service condition. He is already employed during the qualifying week, so he should give his entitlement notice by 21 November 2026 and book the leave 28 days ahead;
- Pay. He does not qualify for Statutory Paternity Pay, so the employer issues form SPP1. Unless the contract offers company paternity pay, the leave is unpaid;
- Comparison. A colleague with a year's service on the same salary would receive £194.32 a week (90% of £650 is £585), or £388.64 for 2 weeks.
Before 6 April 2026, Tom would not have been entitled to the leave either. This is the practical effect of the day-one change, and policies that still refer to "26 weeks' service" for paternity leave are now out of date.
Other leave around the birth
- Antenatal appointments. The father, or the mother's spouse, civil partner or long-term partner, can take unpaid time off for up to 2 appointments of up to 6 and a half hours each;
- Shared Parental Leave. For babies born on or after 6 April 2026, paternity leave can be taken before or after Shared Parental Leave; previously it had to come first;
- Unpaid parental leave. 18 weeks per child up to the child's 18th birthday. Since 6 April 2026 there is no qualifying service period for this either;
- Protection. Employment rights, including pay rises, holiday accrual and the right to return, are protected during paternity leave.
Employer checklist
- Update policies. Remove any service condition for paternity and unpaid parental leave;
- Check pay eligibility. Test service and average earnings separately from the leave entitlement;
- Issue SPP1 promptly. Within 28 days where pay is refused;
- Recover the cost. Reclaim 92% of Statutory Paternity Pay through the EPS, or 109% under Small Employers' Relief;
- Keep records. For 3 years after the end of the tax year: start dates, payments, amounts reclaimed and any weeks not paid, with the reason.
Sources: GOV.UK Paternity pay and leave and the employer guide; regulations 4, 5 and 6 of the Paternity and Adoption Leave Regulations 2002; regulation 2 of the SPP and SAP (Weekly Rates) Regulations 2002; and regulation 13 of the Maternity and Parental Leave etc. Regulations 1999. See also our guides to maternity leave and statutory maternity pay.
Acumon handles Statutory Paternity Pay, SPP1 notices and EPS recovery as part of payroll management and outsourced payroll, including the eligibility checks that changed in April 2026.