Statutory Paternity Pay Employers Guide: UK HMRC Rates

• This statutory paternity pay employers guide details the crucial 15-week qualifying benchmark running Sunday to Saturday before birth.
• Continuous employment rule: 26 weeks.
• Average weekly earnings must reach at least £129 per week for 2026/27.

This statutory paternity pay employers guide explains the main rules and dates for UK businesses. The statutory paternity pay qualifying week is the 15th cycle before the expected birth date. It runs from Sunday to Saturday. This calendar span serves as the statutory base for UK paternity pay. Small business owners must find this exact date to check pay rights quickly.

Getting this date right matters. Under official HMRC manual calculation guidance, statutory paternity payments depend on this single point. Employers test two items. First, they verify continuous employment service. Second, they check earnings against the statutory threshold.

Are you reviewing your broader payroll tasks this tax year? Check our complete guide to statutory maternity pay qualifying week. Clear payroll records keep your firm fully compliant.

How to calculate the 15th week before birth

UK statutory paternity rules follow Sunday-to-Saturday calendar cycles. The expected arrival span starts on the Sunday before the official due date on the medical form.

Check the expected birth date on form SC3. Find the Sunday on or before that due date. Count back 15 Sundays on your calendar. The Sunday you reach starts the statutory paternity pay qualifying week. That qualifying span ends on the next Saturday night.

Take an employee whose baby is due on Wednesday, 14 October 2026. The expected delivery week starts on Sunday, 11 October 2026. Counting back 15 Sundays leads to Sunday, 28 June 2026. The qualifying interval runs from Sunday, 28 June 2026 to Saturday, 4 July 2026.

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The 26-week continuous employment condition

To receive Statutory Paternity Pay (SPP), a worker must meet the service rule. The law requires at least 26 weeks of unbroken employment with your business. That standard is strict.

Crucially, this continuous service must reach into the qualifying window. A worker does not need to complete that entire week on the job. Working even one single day into the window satisfies the statutory condition. Statutory annual leave and normal paid holidays count towards this requirement.

To identify the latest employment start date, employers count back 25 weeks (175 days) from the Saturday ending the qualifying span. In our worked example, the qualifying window ends on Saturday, 4 July 2026. Therefore, counting back exactly 175 days establishes the latest valid start date as Saturday, 10 January 2026. Anyone joining on or before that date meets the continuous service test.

Pay close attention to the distinction between leave and pay. Paternity leave is now an immediate day-one right. By contrast, receiving Statutory Paternity Pay still strictly requires 26 weeks of continuous service by the qualifying window. New team members can take time off, but only staff with qualifying service receive statutory payments.

Planning for wider business changes or team updates? Read our practical overview of statutory redundancy pay calculation. Clear numbers help build trust across your workforce.

The 8-week relevant earnings period calculation

Meeting service length is only the first step. The worker must also earn enough during the relevant test period.

Average weekly earnings must match or beat the Lower Earnings Limit. The statutory earnings threshold is £129 each week for the 2026/2027 tax year. HMRC sets this rule strictly. Under official UK employer eligibility rules, the test period runs for eight weeks. It ends on the last normal payday falling on or before the Saturday of the qualifying window.

Your pay frequency sets how you calculate it. Look at the steps below:

• Weekly payroll: Find the last payday on or before the qualifying Saturday. Take that pay and the prior seven paydays. Add the gross amounts subject to Class 1 National Insurance. Divide the sum by eight.
• Monthly payroll: Find the last normal payday on or before the qualifying Saturday. Take that pay statement and the previous month's statement. Sum both gross numbers, multiply by 12, and divide by 52 to calculate the weekly average.

If earnings fall below £129, you cannot pay SPP. Tell your worker immediately.

Employer obligations and the SPP1 form deadline

When staff qualify, you must pay SPP for one or two weeks. The worker can take one week or two weeks within 52 weeks of the birth. They can take two weeks together or as two separate weeks. Pay each week at £194.32 or 90 percent of average weekly earnings, whichever is lower. Take off tax and National Insurance as usual.

What happens if a worker fails either rule? Under official HMRC non-payment guidelines, strict notice rules apply. You must fill in form SPP1. Give this form to the employee within 28 days of their pay request.

Do not mix this up with maternity rules. Maternity non-payment requires form SMP1 within seven days. For paternity pay, employers have 28 days to give form SPP1. Handing over the form on time keeps you safe and helps your staff.

Statutory paternity pay employers guide summary checklist

Follow these quick operational steps:

• Count back 15 Sundays from the expected birth week.
• Confirm service length by verifying 26 unbroken weeks.
• Check earnings against the £129 threshold across the eight-week earnings window.
• Check leave choices.
• Issue form SPP1 within 28 days if refused.