Since 6 April 2026, statutory paternity leave has been a day-one right in Great Britain, and the government estimates that 32,000 new fathers and partners a year gain access to it as a result [1]. Eligible employees can take up to 2 weeks of leave, which must end within 52 weeks of the birth [4].
The change split two things that payroll and HR teams used to treat as one. The leave now has no qualifying period, but Statutory Paternity Pay still requires 26 weeks of continuous employment and weekly earnings of at least £129 [2]. A new starter can therefore be entitled to two weeks of protected leave and no statutory pay at all.
Two further changes came into force on the same date. Fathers and partners can now take paternity leave after shared parental leave, which was previously not allowed, and a new right to up to 52 weeks of bereaved partner's paternity leave applies where the mother or primary adopter dies in the child's first year [6].
This guide covers who qualifies for the leave, how much can be taken and when, the notice rules, adoption and surrogacy, the new bereavement right, the employee's protections, and how paternity leave flows through payroll, from pay codes to the Employer Payment Summary.
Key takeaways
- Paternity leave is a day-one right from 6 April 2026, with no minimum length of service [2].
- Statutory Paternity Pay still needs 26 weeks of continuous employment by the qualifying week and average earnings of at least £129 a week [2].
- Employees can take 1 or 2 weeks, together or as two separate weeks, starting no earlier than the birth and ending within 52 weeks of it [3].
- Notice of the due date is required 15 weeks before the expected week of childbirth, and 28 days' notice before each period of leave [5].
- Paternity leave can now follow shared parental leave, and bereaved partners can take up to 52 weeks of unpaid leave [6].
- Statutory Paternity Pay is £194.32 a week or 90% of average weekly earnings if lower, and employers recover 92%, or 109% under Small Employers' Relief [16].
What statutory paternity leave is
Statutory paternity leave is time off to care for a new child or to support the child's mother or birth parent [8]. It sits alongside, and is separate from, the pay that may go with it: an employee can qualify for the leave without qualifying for Statutory Paternity Pay [2].
The legal basis
Section 80A of the Employment Rights Act 1996 requires regulations entitling an eligible employee to be absent from work to care for a child or support the child's mother, with at least two weeks of leave for each child [11]. The Employment Rights Act 2025 amended section 80A, removing the qualifying condition that had tied the leave to length of service [11] [12].
The detailed rules on splitting the leave and the 52-week window were set by the Paternity Leave (Amendment) Regulations 2024, which apply to children born or placed on or after 6 April 2024 [24]. The government timeline shows that employees newly eligible for day-one leave could give notice from 18 February 2026, ahead of the right starting on 6 April 2026 [15].
Where the rules apply
The day-one changes apply in England, Scotland and Wales and do not apply in Northern Ireland, which has its own rules [7]. Employers with staff on both sides of the Irish Sea need to apply the right regime to each employee [4].
Who qualifies for paternity leave
The leave and the pay have different tests, and the difference is the most common source of confusion since April 2026. The table below compares them, based on the official employer guidance [2].
| Condition | Paternity leave | Statutory Paternity Pay |
|---|---|---|
| Relationship to the child | Required | Required |
| Employee status | Required | Not required (must be on payroll) |
| Length of service | None, day one | 26 weeks by any day in the qualifying week |
| Earnings | None | At least £129 a week in the relevant period |
| Still employed at the birth | Not required for the leave test | Required |
| Correct notice | Required | Required |
The relationship test
The employee must be the child's father, the husband or partner of the mother or adopter, the child's adopter, or an intended parent in a surrogacy arrangement [2]. Partners include same-sex partners, and the employee must confirm in writing the relationship to the child and to the mother or birth parent [8].
The employee must also be taking the time off to care for the child or support the mother, and be responsible for the child's upbringing [2]. These conditions are declarations by the employee, not documents the employer has to verify, except in adoption cases where proof can be requested [18].
Employee status
Only employees qualify for the leave, so the status of each worker matters [2]. A worker who is not an employee may still qualify for Statutory Paternity Pay if on the payroll and meeting the pay conditions, because the pay test does not include employee status [2]. Acas notes that agency, casual and zero-hours workers are less likely to have employee status for the related bereavement right, which follows the same logic [14].
What day one means in practice
An employee who starts work on a Monday can give notice of paternity leave that same day [6]. Before 6 April 2026, the leave required 26 weeks of service, so the change mostly affects new joiners and people who change jobs during a partner's pregnancy [10].
An Acas survey of 1,011 senior decision makers, carried out in February 2026, found that 87% of employers were aware of the changes and 12% were not [10]. Government guidance asks employers to update policies, handbooks and templates, brief line managers and check that HR systems accept leave requests from new starters [7].
How much leave and when it can be taken
The statutory entitlement is a fixed amount, but the timing is flexible. Contracts can offer more, known as enhanced or contractual paternity leave [8].
One or two weeks, together or apart
An employee can take 1 week or 2 weeks, either as one block of two weeks or as two separate blocks of one week [3]. The amount is the same for twins or other multiple births [4].
A week means the number of days the employee normally works in a week, so for someone who works only Mondays and Tuesdays, a week of leave is two days [4]. Single days are not part of the statutory entitlement, so any more flexible pattern depends on what the contract offers on top of the statutory minimum [8]. Acas groups the leave, pay and notice rules on one hub page for employers and employees [9].
The 52-week window
Leave cannot start before the birth, and it must finish within 52 weeks of the birth, or of the due date if the baby arrives early [3]. The start can be the day of birth, a set number of days after it, or a fixed date after it, so the employee does not need to predict an exact date [4].
The table below summarises the timing rules for birth and adoption cases, from the official employer guidance [3] [18].
| Case | Earliest start | Latest end |
|---|---|---|
| Birth | Day of birth | 52 weeks after the birth (or due date if early) |
| UK adoption | Date of placement | 52 weeks after placement |
| Overseas adoption | Date the child arrives in Great Britain | 52 weeks after arrival |
Paternity leave and shared parental leave
From 6 April 2026, fathers and partners can take paternity leave and pay after shared parental leave and pay, which was previously not permitted [7]. The two types of leave can now be taken in any order [4].
Shared parental leave has its own notice and booking rules, set out in the employer technical guide [22]. Payroll needs to track both entitlements separately, because using shared parental leave first no longer cancels the right to paternity leave [6].
Neonatal care and loss
Neonatal care leave cannot run at the same time as paternity leave, but it can be added after it if the baby is in neonatal care [8]. Moonworkers covers that right in a separate guide to neonatal care leave.
Paternity leave remains available if the baby is stillborn after 24 weeks of pregnancy, or born alive and dies shortly afterwards [8]. Section 80A treats a child stillborn after 24 weeks as a newborn child for this purpose [11].
Notice rules
Notice is where most paternity leave disputes start, because there are two separate notices with different deadlines [5]. The table below sets them out for birth cases.
| Notice | Deadline | Form |
|---|---|---|
| Due date and intention to take leave | 15 weeks before the expected week of childbirth | Not required in writing unless the employer asks |
| Start date and length of each period | At least 28 days before each period | Not required in writing, written notice advised |
| Claim for Statutory Paternity Pay | 15 weeks before the expected week of childbirth | Online form or employer's own version |
| Change of start date | 28 days, shorter if the baby is early, late or in hospital | Written notice advised |
The two notices
The employee must give the due date at least 15 weeks before the baby is expected, and at least 28 days' notice of when leave starts and how much will be taken [5]. The online form has replaced the old SC3 form, and the employee must give the employer a copy [5].
Acas advises employers to confirm the agreed dates in writing, and if the employee does not qualify for pay, to say so in writing within 28 days using form SPP1 [8]. Employees can claim through the official online route described on the government's claim page [27].
The transitional rule for 2026 births
For babies due between 5 April and 25 July 2026, newly eligible employees did not need to give 15 weeks' notice of the due date, but still had to give 28 days' notice of the leave [5]. For babies due on or after 26 July 2026, the standard 15-week rule applies again [7].
Late notice
If an employee gives the wrong notice without a reasonable excuse, the employer can delay the start of leave or pay, but must write to the employee within 28 days of the request [5]. Acas recommends discussing the reason first, and accepting shorter notice when the baby is born early, late or needs hospital care [8].
Adoption and surrogacy
The partner of a primary adopter can take paternity leave, and the day-one rule applies to adoption cases too [18]. Acas publishes separate guidance for adoption and surrogacy cases [19].
Adoption notice and proof
In a UK adoption, the employee claims leave and pay within 7 days of the co-adopter or partner being matched with a child, and gives 28 days' notice before a second separate week [18]. Proof of adoption, such as a matching certificate or a letter from the agency, is required for pay but only for leave if the employer asks, and the employer must keep records of it [18].
The employee must also confirm that they are not claiming Statutory Adoption Pay, because the same person cannot receive both for one adoption [18]. The day-one leave changes leave the existing adoption notice rules unchanged [6].
Surrogacy
Intended parents in a surrogacy arrangement can qualify, and must provide on request a written statement that they have applied, or intend to apply, for a parental order within 6 months of the birth [2]. In surrogacy cases the online form replaces the old SC4 form rather than SC3 [5]. Acas sets out the surrogacy rules on a dedicated page [20].
Bereaved partner's paternity leave
The Bereaved Partner's Paternity Leave Regulations 2026 came into force on 6 April 2026 and apply where the mother or primary adopter dies on or after that date [13]. Eligible fathers and partners can take a single period of up to 52 weeks of leave [13].
Who qualifies and when
The death must happen within the child's first year after birth or placement, and the surviving partner must have responsibility for bringing up the child [14]. The right applies from the first day of employment [21].
Leave must fall within the 52 weeks after the birth or placement, and if the death happens less than 14 days before that window closes, the employee can still take 14 days [14]. The leave can be added before or after other statutory leave, including paternity, shared parental and neonatal care leave [14].
Notice and pay
If the leave starts within 8 weeks of the death, notice can be oral or written and given before the start of that working day; after 8 weeks, at least one week's written notice is needed [13]. The leave is unpaid by statute, although employers can choose to pay some or all of it [6] [14].
Rights during and after paternity leave
The employee's rights to pay, holidays and returning to the same job are protected during paternity leave [3]. Employers cannot offer less than the statutory amounts, but a company scheme can offer more [17].
Antenatal appointments
Eligible employees can take unpaid time off to attend up to 2 antenatal appointments of up to 6.5 hours each [3]. Permanent employees can do so straight away, while agency workers need 12 weeks in the job, and the same structure applies to two adoption appointments after matching [4].
Unpaid parental leave on top
Paternity leave is separate from unpaid parental leave, which gives up to 18 weeks per child until the child's 18th birthday and also became a day-one right on 6 April 2026 [4] [1]. The two can be taken in any order [4].
How paternity leave flows through payroll
Paternity leave itself has no payroll entry, but the pay that accompanies it does. For eligible employees, Statutory Paternity Pay is £194.32 a week or 90% of average weekly earnings, whichever is lower, for the 2026-27 tax year [16].
Statutory Paternity Pay in the pay run
Statutory Paternity Pay is paid through the usual payroll, weekly or monthly, and income tax and National Insurance are deducted in the normal way [17]. An employee whose average earnings are £180 a week receives 90% of that figure, £162 a week, because it is lower than the flat amount [16].
The worked example below compares a normal week and a week of Statutory Paternity Pay for an employee earning £600 a week on tax code 1257L and National Insurance category A, calculated by the Moonworkers engine as a standalone weekly period. The employer must still pay the statutory amount even if the business stops trading [3].
| Figure | Normal week | Week of paternity pay |
|---|---|---|
| Gross pay | £600.00 | £194.32 |
| Income tax | £71.60 | £0.00 |
| Employee National Insurance | £28.64 | £0.00 |
| Employer National Insurance | £75.60 | £14.75 |
| Net pay | £499.76 | £194.32 |
The paternity week falls below the weekly primary threshold of £242, so no employee National Insurance is due, while employer National Insurance still applies above the secondary threshold of £96 [16]. Any contractual top-up above the statutory amount is set by the employment contract, because the statutory figure is only a minimum [17].
Recovering the cost
Employers usually recover 92% of Statutory Paternity Pay, and employers whose total Class 1 National Insurance for the previous tax year was £45,000 or less recover 109% under Small Employers' Relief [16]. The Small Employers' Relief compensation rose from 8.5% to 9% on 6 April 2026 [6].
The recovery is claimed on the Employer Payment Summary [6], and the government's statutory pay collection gathers the employer guides for each payment type [29]. HMRC's PAYE manual sets out the employer records to keep for each statutory payment, including paternity pay [23].
Systems checklist
The day-one change is mostly a systems change. HR and payroll platforms need to accept leave requests from employees with no service, keep leave eligibility and pay eligibility as separate flags, allow paternity leave after shared parental leave, and record bereaved partner's leave as unpaid absence [7] [25].
HMRC-recognised UK payroll software calculates the 90% test, reports the payment on the Full Payment Submission and carries the recovery to the Employer Payment Summary. Platforms that want to offer the same logic inside their own product can call the Moonworkers payroll API, and accountants running several client payrolls can track each employer's recovery rate through a multi-client payroll dashboard.
Conclusion
Statutory paternity leave has become simpler to qualify for and more complex to administer. The leave is now a day-one right, the pay keeps its 26-week and earnings tests, the leave can follow shared parental leave, and a new 52-week bereavement right sits alongside it. Each of those changes widens the gap between who can take the leave and who is paid for it.
For employers, the practical risk is no longer refusing leave to someone with short service, which the law now prevents, but applying a single eligibility flag to two different tests. Payroll and HR systems that treat leave and pay as separate entitlements, with their own notice dates and their own records, will absorb the next round of family leave reform, including the outcome of the government's wider review of parental leave, with configuration rather than rework.
Frequently asked questions
Can an employee take paternity leave in their first week at a new job?
Yes. Since 6 April 2026, paternity leave has been available from the first day of employment and notice can be given from day one [6]. The employee still needs to meet the relationship and notice conditions [2].
Is paternity leave paid if the employee has worked less than 26 weeks?
Not by statute. Statutory Paternity Pay still requires 26 weeks of continuous employment by any day in the 15th week before the due date, and average earnings of at least £129 a week [2]. The employee can take the leave unpaid, and the employer must explain the refusal of pay in writing using form SPP1 [8].
Can paternity leave be taken in separate weeks?
Yes. The employee can take two separate blocks of one week, or one block of two weeks, as long as each period ends within 52 weeks of the birth or placement [3]. At least 28 days' notice is needed before each period [5].
Can an employee take paternity leave after shared parental leave?
Yes, for leave taken from 6 April 2026. The previous rule that paternity leave had to be used before shared parental leave was removed, so the two can be taken in either order [7] [4].
