Paternity pay and shared parental leave explained

The short answer: partners can take up to two weeks of paternity leave, paid at £194.32 a week (or 90% of earnings if lower) in 2026/27. Since April 2026, the leave is a day-one right, but the pay still needs 26 weeks' service. On top of that, parents can share up to 50 weeks of leave and 37 weeks of pay through shared parental leave, by the mother ending her maternity leave early.

Paternity leave and pay, 2026/27

Two weeks at the statutory rate is £389 before tax. For someone earning £40,000, normal pay for two weeks is about £1,538, so it is worth checking whether your employer pays more. Many do, often full pay for one or two weeks.

What changed in April 2026

• Day-one leave: you no longer need 26 weeks' service to take paternity leave, though you still need it for statutory pay.
• Leave in any order: paternity leave can now be taken after shared parental leave.
• Higher rate: statutory pay rose to £194.32 a week.
• Unpaid parental leave is also a day-one right.

How shared parental leave works

Maternity leave is 52 weeks, with 39 weeks of pay. If the mother ends it early, after the compulsory first two weeks, the remaining weeks can be shared:

• Up to 50 weeks of leave and 37 weeks of pay to share.
• Each parent can take up to three blocks, or more if the employer agrees, and parents can be off at the same time.
• Shared parental pay is £194.32 a week or 90% of earnings, lower of the two. Unlike maternity pay, there is no 90% period at the start.
• Both parents must pass work and earnings tests, and give at least eight weeks' notice for each block.

Ways a couple could split it

The partner also keeps their two weeks of paternity leave on top of any shared weeks.

When sharing makes financial sense

• The mother's employer pays enhanced maternity pay and the partner's pays only statutory: sharing usually costs money, because enhanced maternity pay is given up.
• The partner's employer enhances shared parental pay to match maternity pay: sharing can cost little or nothing.
• The partner earns more and the mother is on statutory pay anyway: it can make sense for the partner to work while the mother takes most of the paid weeks, then share the unpaid ones.
• Self-employed mother on Maternity Allowance: an employed partner may still be able to take shared parental leave and pay.

Check both employers' policies before deciding, including any requirement to return or repay. See when to start maternity leave, Maternity Allowance vs SMP and how to budget for maternity leave.

Tax and pensions

Paternity and shared parental pay are taxed like normal pay. During paid leave your employer must keep paying pension contributions as if you were on normal pay, while yours are based on what you actually receive. You keep building holiday throughout.

Adoption and surrogacy

The same rules apply when adopting: one adopter can take adoption leave and pay, and the partner can take paternity leave and pay. Intended parents in a surrogacy arrangement can also get these rights if they meet the conditions, including applying for a parental order. Shared parental leave is available in both cases.

A shared leave timeline

1. By the 15th week before the due date: tell your employer about paternity leave.
2. At least eight weeks before you want to start: the mother gives notice to end maternity leave early (or both parents give notice to opt in), and each parent books their blocks.
3. Two weeks after the birth: the earliest the mother can end maternity leave.
4. Within 52 weeks of the birth: all shared parental leave must be taken.

Rates and rules are for England, Scotland and Wales in 2026/27. Northern Ireland has similar but separate rules.