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What is statutory paternity leave and statutory paternity pay (SSP)?

If an employee is taking time off following the birth or adoption of a child, or following a surrogacy arrangement, you may need to provide Statutory Paternity Leave and Statutory Paternity Pay (SPP).

This guide explains who qualifies, how much you need to pay and how to administer and reclaim SPP.

Who qualifies for Statutory Paternity Leave and Pay?

An employee may be eligible for Paternity Leave and Pay if they’re:

  • the child’s father
  • the husband or partner of the mother or adopter, including a same-sex partner
  • the child’s adopter
  • an intended parent through a surrogacy arrangement.

They must be taking time off to care for the child or support their partner and meet the relevant eligibility and notice requirements.

Paternity Leave: Since 6 April 2026, eligible employees can qualify for Paternity Leave from their first day of employment.

Statutory Paternity Pay: The employee must meet additional requirements. These include remaining employed up to the relevant date, having at least 26 weeks’ continuous employment by the qualifying week and earning at least the minimum average weekly amount required for SPP. If an employee isn’t entitled to Statutory Paternity Pay, you must tell them why using form SPP1 within 28 days of their request.

Different qualifying dates and evidence requirements apply to births, adoptions and surrogacy arrangements, so check the current GOV.UK guidance for the employee’s circumstances.

 

How much is statutory paternity pay?

Eligible employees can receive SPP for up to two weeks.

The weekly amount is the lower of:

  • the current statutory weekly rate, or
  • 90% of the employee’s average weekly earnings.

Check the current rate or use HMRC’s calculator to work out the employee’s entitlement.

The following GOV.UK tool will help you to calculate statutory paternity pay.

When can an employee take Paternity Leave?

Eligible employees can take up to two weeks’ Paternity Leave. The two weeks can be taken together or as two separate one-week periods.

For a birth, leave cannot start before the baby is born and must generally be taken within 52 weeks of the birth. Similar rules apply to adoption and surrogacy, although the relevant dates differ.

Employees must give you the required notice. For a birth, this normally includes telling you the expected date of birth at least 15 weeks beforehand, and giving at least 28 days’ notice of when they want their leave to start and how much they intend to take. Different notice requirements apply to adoption.

How do I pay statutory paternity pay?

Pay SPP through your normal payroll, in the same way and at the same time as the employee’s normal pay. Income Tax and National Insurance are deducted where applicable.

Your payroll software should normally calculate the amount due and include it in your PAYE reporting.

You must keep records showing:

  • when the SPP period started
  • the dates and amounts you paid
  • how much you reclaimed
  • any weeks you didn’t pay SPP and why
  • relevant adoption evidence, where applicable.

Keep these records for three years from the end of the tax year they relate to. You can use form SPP2 or keep the information in your own records.

Can I reclaim statutory paternity pay?

Yes you can reclaim statutory paternity pay.

Most employers

You can normally reclaim 92% of the Statutory Paternity Pay you pay an employee.

Small employers

If you qualify for Small Employers’ Relief, you can reclaim 100% of the SPP plus additional compensation. Eligibility depends on the amount of Class 1 National Insurance you paid in the relevant tax year.
 

Payroll and reclaims

You’ll normally reclaim statutory payments through your payroll by submitting an Employer Payment Summary (EPS) to HMRC.

If you cannot afford to make the statutory payment before you’re able to reclaim it, you may be able to apply to HMRC for funding in advance.
Most employers

You can normally reclaim 92% of the Statutory Paternity Pay you pay an employee.

Small employers

If you qualify for Small Employers’ Relief, you can reclaim 100% of the SPP plus additional compensation. Eligibility depends on the amount of Class 1 National Insurance you paid in the relevant tax year.
 

Payroll and reclaims

You’ll normally reclaim statutory payments through your payroll by submitting an Employer Payment Summary (EPS) to HMRC.

If you cannot afford to make the statutory payment before you’re able to reclaim it, you may be able to apply to HMRC for funding in advance.

Can an employee take other parental leave?

Depending on their circumstances, an employee may also be entitled to other types of leave or pay following the birth or adoption of a child. These can include Shared Parental Leave and Pay, Unpaid Parental Leave, Parental Bereavement Leave and Pay and Neonatal Care Leave and Pay.

These have their own eligibility, notice and pay requirements, so check the rules that apply to the employee’s circumstances.