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SMP Just Went Up to £194.32/Week — What Does That Look Like Month by Month?
6 min read
Statutory Paternity Pay (SPP) in 2026/27 is £194.32 per week — the same flat rate as the lower phase of Statutory Maternity Pay. For most working fathers, this represents a significant income drop. Here's what you're entitled to and how to maximise your family's income during paternity leave.
What You Get and For How Long
- Duration: 1 or 2 consecutive weeks (you choose)
- Rate: The lower of £194.32/week OR 90% of your average weekly earnings (most fathers earning more than £216/week will receive the flat rate)
- Timing: Must be taken within 52 weeks of the birth or adoption
- Eligibility: Must have been employed by the same employer for at least 26 weeks by the qualifying week (15 weeks before the due date)
Tax on SPP
SPP is taxable income and is processed through PAYE. At £194.32/week, most fathers will be below the monthly income tax threshold when on paternity leave, paying minimal or zero income tax during those weeks. NI is also unlikely to apply at this level.
Shared Parental Leave: The Alternative
Parents can "share" up to 50 weeks of leave (37 of which are paid as Statutory Shared Parental Pay at the same £194.32/week rate). If the mother's employer offers enhanced maternity pay and shared parental pay at the same enhanced rate, it can be financially beneficial for the father to take a longer leave period using SPL rather than sticking to the 2-week statutory entitlement.
Frequently Asked Questions
Can I take paternity leave as a self-employed person?
No — Statutory Paternity Pay only applies to employees. Self-employed fathers have no statutory entitlement to paternity pay. You can of course take time off, but you won't receive SPP. Some self-employed fathers plan maternity leave around quiet business periods or build savings.
Does my employer have to offer enhanced paternity pay?
No — enhanced paternity pay (above the statutory minimum) is purely voluntary. However, many employers now offer it as a recruitment and retention tool, and pressure to "match" enhanced maternity pay is increasing. Check your staff handbook.
Calculate your paternity pay entitlement with our Paternity Pay Calculator.