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Paternity Pay Calculator

Calculate your Statutory Paternity Pay (SPP) for 2025/26. See your 2-week pay, explore Shared Parental Leave options, and compare household income month by month during leave including tax and National Insurance.

£
Your gross salary before tax and NI
From April 2024, you can split into 2 separate weeks
Check if your employer pays more than statutory
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How to Use This Calculator

Paternity Pay tab

Enter your annual gross salary to calculate your Statutory Paternity Pay (SPP) for 2 weeks of leave. The calculator shows your weekly SPP rate (£187.18/week or 90% of your average weekly earnings, whichever is lower), gross and estimated net after tax and NI, and compares your paternity month income against a normal month. From April 2024, you can choose to split your 2 weeks into separate non-consecutive blocks taken any time within 52 weeks of birth.

Shared Parental Leave tab

See how Shared Parental Leave (ShPL) works alongside paternity leave. Enter both salaries and specify how many SMP weeks the mother is taking. The calculator shows how many leave and pay weeks are available to share, your ShPL pay rate, and the total household income during the shared leave period.

Take-Home During Leave tab

Compare your household income month by month across a 6-month period around the birth. See your income during paternity weeks, ShPL weeks, and when you return to normal salary — alongside the mother's SMP income. Enter your household costs to see whether your combined income covers expenses each month.

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The Formula

Statutory Paternity Pay is calculated based on your average weekly earnings (AWE):

Average Weekly Earnings (AWE) = Annual Gross Salary ÷ 52

SPP Weekly Rate = Lower of (90% × AWE) or £187.18
Total SPP (2 weeks) = SPP Weekly Rate × 2

Qualifying: employed 26+ weeks by 15th week before due date
AWE must be ≥ £123/week (Lower Earnings Limit)

Shared Parental Pay (ShPP) = Lower of (90% × AWE) or £187.18/week
Available ShPL weeks = 50 − mother's leave weeks − 2 (paternity)
Available ShPL pay weeks = 39 − mother's SMP weeks used

SPP and ShPP are both taxable income. Your employer deducts income tax and National Insurance in the same way as normal wages. Since paternity leave is only 2 weeks, the income reduction in your payslip is relatively small compared to the mother's maternity leave period.

From April 2024, the 2 weeks of paternity leave can be taken as 2 separate non-consecutive weeks at any point within 52 weeks of the birth or placement (previously they had to be consecutive within 56 days). This gives families significantly more flexibility.

Example

James — Software Developer, 33, Bristol

James earns £42,000/year. His partner earns £35,000. Their baby is due in July 2025. James plans to take 2 weeks of statutory paternity leave and is considering Shared Parental Leave.

Paternity Pay tab

Annual salary£42,000
Average weekly earnings£808
Qualifies for SPP?Yes (£808 > £123 LEL)
SPP weekly rate£187.18 (flat rate applies)
Total gross SPP (2 weeks)£374
Normal fortnightly gross£1,615
Gross income reduction£1,241 for the paternity fortnight

James's 2 weeks of SPP pay him £374 gross instead of his normal £1,615 gross for a fortnight — a reduction of £1,241. Since 90% of his AWE (£727) exceeds the flat rate, the £187.18 cap applies.

Shared Parental Leave tab

James's partner plans to take 26 weeks of maternity leave (6 at 90% AWE + 20 at flat rate), then return to work. This frees up leave and pay for James to take as ShPL.

Mother's SMP weeks used26 weeks
ShPL weeks available22 weeks leave
Paid ShPL weeks available13 weeks
James takes4 weeks ShPL
ShPL pay rate£187.18/week
Total ShPL pay (gross)£749

By taking 4 weeks of ShPL, James gets an additional £749 gross in statutory pay. Combined with his 2 weeks SPP (£374), he receives £1,123 total statutory pay across 6 weeks of leave — compared to £4,846 in normal gross pay for the same period.

Take-Home During Leave tab

Normal household monthly net~£4,830
Month 1 (paternity + partner SMP 90%)~£4,340
Month 2 (ShPL + partner SMP flat)~£3,120
Month 3 onwards (normal + partner SMP)~£3,540

The biggest income drop is in month 2 when James is on ShPL and his partner is on the SMP flat rate. With monthly costs of £2,500, they can cover essentials throughout but should budget for the reduced income during months 2-3.

FAQ

Statutory Paternity Pay (SPP) for 2025/26 is £187.18 per week or 90% of your average weekly earnings (AWE), whichever is lower. You receive SPP for up to 2 weeks. For most employees earning above roughly £10,800/year, the flat rate of £187.18 applies because 90% of their AWE exceeds this amount. SPP is taxable and subject to National Insurance deductions.
Yes. From April 2024, under The Paternity Leave (Amendment) Regulations 2024, you can take your 2 weeks of paternity leave as either 2 consecutive weeks or 2 separate non-consecutive weeks. You can also take the leave at any point within 52 weeks of the birth or adoption placement (previously it had to be taken within 56 days). This gives much more flexibility — for example, you could take 1 week at birth and save the second week for when the mother returns to work.
Shared Parental Leave (ShPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of statutory pay between them. The mother must curtail her maternity leave to create ShPL. Fathers/partners can take ShPL in addition to their 2 weeks of paternity leave. ShPL pay is £187.18/week or 90% of AWE (whichever is lower) — the same rate as the SMP flat rate. ShPL can be taken in discontinuous blocks (with employer agreement), giving families flexibility to stagger their leave.
To qualify for SPP you must: (1) be employed continuously by the same employer for at least 26 weeks by the 15th week before the expected week of childbirth (the "qualifying week"), (2) have average weekly earnings at or above the Lower Earnings Limit of £123/week, (3) be the biological father, the mother's partner, or the child's adopter, and (4) give your employer the correct notice (at least 15 weeks before the due date, or as soon as reasonably practical for adoptions). You must also be taking the time off to care for the child or support the mother.
Yes, SPP is taxable income. Your employer deducts income tax and National Insurance from SPP in the same way as normal wages through PAYE. However, since paternity leave is only 2 weeks, the impact on your annual tax is usually small. Your tax code does not change. If you also take Shared Parental Leave, the longer period of reduced pay may mean you overpay tax earlier in the year and receive a refund through PAYE adjustments later. SPP also counts towards your National Insurance record for State Pension purposes.

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