Check statutory family leave and pay rates

Guide summary

Paternity leave is open to any employee from their first day, for births and placements from 6 April 2026
Tell your employer the due date at least 15 weeks before the baby is due to get paternity leave
Give 28 days' notice before paternity leave starts, and the same notice for each block
Adoption leave: tell your employer within 7 days of being matched with the child
Give at least 8 weeks' notice before each block of shared parental leave begins
Pay statutory pay through payroll, then claim it back by sending an Employer Payment Summary (EPS) to HMRC
Standard employers recover 92% of statutory family pay
Small Employers' Relief recovers 109%, if total annual Class 1 NICs are £45,000 or less

This table compares statutory family leave and pay for the 2026/27 tax year, which began on 6 April 2026. Maternity leave and pay follow different rules.

Scheme	Paternity	Adoption	Shared parental
Leave	Up to 2 weeks, in one block or two 1-week blocks, within 52 weeks of birth or placement	Up to 52 weeks	Up to 50 weeks, shared between both parents
Who can take leave	Any employee, from their first day (from 6 April 2026)	Any employee who gives the correct notice	An employee who has 26 weeks of continuous employment by the 15th week before the due date or the matching week, and whose partner meets the work and earnings test
Pay duration	Up to 2 weeks	Up to 39 weeks	Up to 37 weeks, shared between both parents
Weekly pay (2026/27)	£194.32 or 90% of average weekly earnings, whichever is lower	First 6 weeks: 90% of average weekly earnings. Remaining 33 weeks: £194.32 or 90%, whichever is lower	£194.32 or 90% of average weekly earnings, whichever is lower
Service test for pay	26 weeks of continuous employment by the end of the qualifying week	26 weeks of continuous employment by the week matched with the child	26 weeks of continuous employment by the end of the 15th week before the due date or the matching week
Earnings test for pay	Earns at least the lower earnings limit on average	Earns at least the lower earnings limit on average	Each parent earns at least the lower earnings limit on average
Notice from the employee	Due date at least 15 weeks before, and 28 days before the leave starts	Within 7 days of being matched; 28 days before pay starts	At least 8 weeks before each block of leave begins

Check who qualifies

Statutory paternity leave entitlement

Statutory paternity leave gives an eligible employee up to 2 weeks' leave after the birth or adoption placement of a child. The two weeks can be taken together or as two separate one-week blocks, and leave must end within 52 weeks of the birth (or of the due date, if the baby is early) or of the placement. Leave cannot start before the birth.

You are eligible for paternity leave from the first day of employment: the Employment Rights Act 2025 (Parental and Paternity Leave) (Removal of Qualifying Periods etc.) (Consequential Amendments) Regulations 2026 (SI 2026/15) removed the service requirement from 6 April 2026 and also removed the bar on taking paternity leave after Shared Parental Leave. Paternity leave and Shared Parental Leave can be taken in any order.

Notice: tell your employer the due date at least 15 weeks before the baby is due (this is relaxed for babies due before 25 July 2026 where you have less than 26 weeks' service), then give at least 28 days' notice of when you want leave to start, and the same notice for each block. Statutory Paternity Pay still needs 26 weeks' continuous employment up to the end of the qualifying week.

The basis is the Paternity and Adoption Leave Regulations 2002 (SI 2002/2788), as amended by the Paternity Leave (Amendment) Regulations 2024 (SI 2024/329) for births and placements from 6 April 2024.

Statutory adoption leave entitlement

Statutory adoption leave is up to 52 weeks: 26 weeks of Ordinary Adoption Leave and 26 weeks of Additional Adoption Leave. Only one person in a couple can take adoption leave; the other can take paternity leave or, by curtailment, Shared Parental Leave.

To get adoption leave you must be an employee and give the correct notice. There is no minimum length of service for the leave itself (26 weeks' continuous employment is a condition of Statutory Adoption Pay, not of the leave).

When leave can start:

UK adoption: on the date of placement, or a chosen date up to 14 days before the expected placement.
Overseas adoption: when the child arrives in the UK, or within 28 days of that date.
Surrogacy: on the day the child is born or the day after, for intended parents who expect to apply for a parental order.
Fostering for adoption: from the date the child comes to live with the adopter, if eligible for adoption leave and pay.

Notice: tell your employer within 7 days of being matched with the child (or as soon as reasonably practicable), giving the expected placement date and the date you want leave to start. Your employer can ask for proof of the adoption. Leave dates can be varied on 28 days' notice. The basis is the Paternity and Adoption Leave Regulations 2002 (SI 2002/2788), Part 3.

Continuous-service eligibility tests for family leave and pay

Continuous-service eligibility tests applying to statutory family leave and pay:

Statutory paternity, adoption and shared parental PAY (SPP / SAP / ShPP):

26 weeks' continuous employment with the same employer ending with the 15th week before the expected week of childbirth (paternity) or with the matching week (adoption), and
continuing employment with that employer until the week before the leave or pay period starts, and
average weekly earnings at or above the Lower Earnings Limit (£129/week for 2026/27).

Shared Parental LEAVE (SPL) — additional partner test:

The employee must meet the 26-week continuous-service test by the qualifying or matching week.
The OTHER parent must, in the 66 weeks immediately before the expected week of childbirth (or matching week), have been employed or self-employed for at least 26 of those 66 weeks AND earned at least £30 per week (averaged) in any 13 of those 66 weeks (the "employment and earnings test").

Statutory paternity LEAVE — change from 6 April 2026:

The Employment Rights Act 2025 makes statutory paternity LEAVE a day-one right (no continuous-service test) for births and placements expected on or after that date.
Eligibility for statutory paternity PAY is unchanged.

Statutory basis: Employment Rights Act 1996; PALR 2002 (SI 2002/2788); Shared Parental Leave Regulations 2014 (SI 2014/3050).

Reclaim the cost

You pay statutory family pay through payroll and reclaim it from HMRC.

Statutory family pay recovery rates for employers (2026/27)

Single source of truth for the SMP/SPP/SAP/ShPP recovery rates reclaimed by employers via the Employer Payment Summary, including Small Employers' Relief.

Employers reclaim statutory family pay — Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP) and Statutory Shared Parental Pay (ShPP) — through the Employer Payment Summary (EPS) submitted via PAYE. The recovered amount is deducted from the employer's next PAYE payment to HMRC.

Standard recovery (most employers): 92% of statutory family pay
Small Employers' Relief recovery: 109% — 100% of statutory family pay plus 9% HMRC compensation (2026/27)
Small Employers' Relief eligibility: Total annual Class 1 NICs (employer + employee) at or below £45,000 in the qualifying tax year
Recovery mechanism: Employer Payment Summary (EPS) submitted under Real Time Information, deducted from the next PAYE payment to HMRC
Schemes covered: SMP, SPP, SAP and ShPP (identical recovery treatment)

How recovery works

Pay the statutory family pay to the employee through normal payroll.
Submit an EPS for the tax month showing the recoverable amount.
Reduce the PAYE/NICs payment to HMRC for that month by the recovered figure.
If the recovery exceeds the PAYE liability for the month, claim a refund from HMRC (or carry forward).

Northern Ireland

NI operates a parallel recovery regime under the corresponding Statutory Payments (Northern Ireland) Regulations — rates and mechanics mirror the GB scheme.

Reclaim statutory payments — PAYE for employers (opens in a new tab)

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

Legal basis

Primary legislation and key regulations

Employment Rights Act 2025 Primary 2025 · UK-wide Children and Families Act 2014 Primary 2014 · UK-wide Employment Rights Act 1996 Primary 1996 · UK-wide SSCBA 1992 Primary 1992 · UK-wide The Employment Rights Act 2025 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2026 SI 2026 · UK-wide The Paternity Leave (Amendment) Regulations 2024 SI 2024 · UK-wide Shared Parental Leave Regulations 2014 SI 2014 · UK-wide Statutory Shared Parental Pay (General) Regulations 2014 SI 2014 · UK-wide Paternity and Adoption Leave Regulations 2002 SI 2002 · UK-wide Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 SI 2002 · UK-wide Employment Rights Act 2025 (Parental and Paternity Leave) Regulations 2026 SI 2026 · UK-wide Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 SI 1994 · UK-wide

Browse UK legislation legislation.gov.uk

Official guidance

Recover statutory payments from HMRC (opens in a new tab)

HMRC · Great Britain

HMRC Statutory Payments Manual (recovery and compensation guidance) (opens in a new tab)

Great Britain

Check statutory family leave and pay rates

Check who qualifies

Reclaim the cost

Legal basis

Official guidance

Next steps

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