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 your employees' eligibility for statutory family leave and pay. From 6 April 2026, pay rates are £194.32 per week or 90% of average earnings (whichever is lower). You must receive correct notice periods – 28 days for paternity and adoption, 8 weeks for shared parental leave – and ensure employees meet the 26-week continuous service test.

  • Give 28 days' notice for each paternity or adoption leave period
  • Pay paternity and shared parental leave at £194.32/week or 90% of earnings
  • Pay adoption leave first 6 weeks at 90% of earnings (no cap)
  • Pay remaining 33 weeks adoption leave at £194.32/week or 90%
  • Check 26 weeks continuous service for paternity and adoption
  • Check 8 weeks of earnings at £125/week for shared parental pay
  • Recover 92% of pay costs via EPS (109% if NICs under £45,000)
  • Keep records of leave dates, pay and notice given
On this page

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) 109% of SPP paid 109% of SAP paid 109% 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. The day-one leave right took effect on 6 April 2026 under the commencement regulations.

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