Use this to estimate Statutory Paternity Pay, the leave window around the birth, and the practical effect of the April 2026 rule change that makes paternity leave a day-one right.
Current rule: from 6 April 2026, employees become eligible for Paternity Leave from their first day of employment. Statutory Paternity Pay still has separate service and earnings tests.
Planned leave start-Planned leave end-Latest standard leave end-
What this means
Paternity Leave and Paternity Pay now split more clearly. Leave is a day-one right from 6 April 2026, but pay still needs the separate 26-week service test and the weekly earnings test.
Net pay drop vs normal 2 weeks: from ~£1,000 net to ~£350 net
Net loss for the fortnight: ~£650
Result: Chris loses about £650 net pay over his statutory 2-week paternity period. Many dads use annual leave or save up for the income gap, or take Shared Parental Leave with their partner to extend coverage at the same statutory rate.
Marcus — £60,000 salary, enhanced employer paternity
Salary
£60,000
Employer scheme
4 weeks full pay
Pension and other benefits
Continue throughout
The math:
Full pay during enhanced 4 weeks: £4,615 gross (£60,000 ÷ 13 weeks)
Tax + NI at higher-rate band: ~£1,500 deducted
Net pay during leave: ~£3,115
Equivalent to normal full salary — no income gap
Pension continues at full contribution rate
Result: Marcus has zero income impact from taking 4 weeks of paternity. Enhanced schemes are still rare in the UK (only ~30% of employers offer them) but valuable when available. Always check the policy 6 months ahead so you can plan around the lower-paid statutory period if it kicks in after the enhanced weeks.
Figures use 2026/27 UK tax-year rates and thresholds. Always verify against your specific payslip or tax statement before acting.
Every page is reviewed against the editorial standards, written from primary sources, sourced openly, and corrected publicly. No affiliate revenue. No sponsored content. No paid placements.
From 6 April 2026, employees become eligible for Statutory Paternity Leave from their first day of employment. That does not automatically make them eligible for Statutory Paternity Pay.
SPP still needs average weekly earnings of at least £129 and 26 weeks with the employer by the qualifying week.
You can take up to 2 weeks of leave, and they can be taken as separate one-week blocks.
The leave must usually end within 52 weeks of the birth or due date if the baby is early.