Statutory family leave and pay rates 2026/27 (paternity, adoption, SPL/ShPP)

Quick lookup of statutory paternity, adoption and shared parental leave entitlements and pay rates for the 2026/27 tax year. For the underlying procedures, follow the linked task guides.

Guide summary

Check statutory family leave entitlements and pay rates for 2026/27. Pay eligible employees for paternity, adoption, or shared parental leave. Claim back payments from HMRC at 92% or 103% if you qualify as a small employer.

  • Paternity pay: £194.32/week or 90% of earnings (lower), max 2 weeks
  • Adoption pay: 6 weeks at 90% of earnings, then £194.32/week for 33 weeks
  • Shared parental pay: £194.32/week or 90% of earnings, max 37 weeks per parent
  • Minimum earnings threshold: £125/week (Lower Earnings Limit)
  • Notice required: 28 days for paternity/adoption, 8 weeks for shared leave
  • Recover payments: 92% standard or 103% for small employers (NICs under £45k)
  • Check eligibility: 26 weeks continuous service for pay (leave is day-one right from April 2026)
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Related guides in Employment & HR

Statutory family leave and pay figures for the 2026/27 tax year, effective from 6 April 2026. Use the table below for an at-a-glance comparison, then follow the linked task guides for eligibility checks and payroll procedures.
Weekly rate (2026/27) £194.32 or 90% of average weekly earnings (AWE), whichever is lower First 6 weeks: 90% of AWE. Remaining weeks: £194.32 or 90% of AWE, whichever is lower £194.32 or 90% of AWE, whichever is lower
Duration Up to 2 weeks (taken in 1- or 2-week blocks within 52 weeks of birth/placement) Up to 39 weeks pay; up to 52 weeks leave Up to 37 weeks (balance of mother's/adopter's unused entitlement)
Service test 26 weeks by the qualifying week 26 weeks by the week matched (UK adoption) / placement 26 weeks by qualifying week + partner employment/earnings test
Notice period 28 days before each period of leave (under SI 2024/329) Within 7 days of being matched with a child 8 weeks before each ShPP period
Employer recovery (small employer) 103% of SPP paid 103% of SAP paid 103% of ShPP paid

Paternity leave and pay

Adoption leave and pay

Shared Parental Leave and Pay

SPL/ShPP allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay in the first year after birth or placement. The mother or primary adopter must curtail their maternity/adoption leave or pay to release the balance.

Eligibility tests

What changes from 6 April 2026

The Employment Rights Act 2025 makes paternity leave a day-one right, removing the 26-week continuous service test for leave. The 26-week service test for Statutory Paternity Pay still applies. Confirm the commencement date before updating payroll communications, as the day-one right takes effect by separate commencement order.

Maternity, adoption and paternity calculator for employers (opens in a new tab)