What is the current statutory paternity pay rate for 2025?

The statutory paternity pay rate for 2025 is £184.03 per week or 90% of average weekly earnings, whichever is lower. This rate is reviewed annually by the government and typically increases in April each year.

How long can employees take statutory paternity leave?

Eligible employees can take up to 2 weeks of statutory paternity leave. This can be taken as either one continuous period of 2 weeks or two separate periods of 1 week each, within 56 days of the child's birth or adoption placement.

Who is eligible for statutory paternity pay?

To be eligible, employees must be the biological father or partner of the mother, have worked for the employer for at least 26 weeks by the 15th week before the expected due date, and earn at least £123 per week on average. They must also provide correct notice and evidence.

Can employers recover statutory paternity pay costs?

Yes, employers can recover 92% of statutory paternity pay from HM Revenue and Customs. Small employers with total Class 1 National Insurance contributions of £45,000 or less can recover 100% plus an additional 3% to cover associated National Insurance costs.

What notice must employees give for paternity leave?

Employees must give notice by the 15th week before the expected due date, stating when the baby is due, how much leave they want to take, and when they want the leave to start. They must also provide form SC3 as evidence of entitlement.

Do small businesses have to provide statutory paternity pay?

Yes, all employers must provide statutory paternity pay to eligible employees, regardless of business size. However, small employers can recover 100% of costs plus 3% for associated National Insurance contributions, making it cost-neutral for qualifying small businesses.

What records must employers keep for statutory paternity pay?

Employers must keep records including the employee's average weekly earnings calculation, evidence provided (form SC3), dates of leave taken, amounts paid, and any correspondence. These records must be kept for at least 6 years after the end of the tax year they relate to.

Can statutory paternity pay be enhanced by employers?

Yes, employers can choose to offer enhanced paternity pay above the statutory minimum, provide longer leave periods, or offer additional benefits. However, they must still meet the minimum statutory requirements and can only recover the statutory amounts from HMRC.

What is Statutory Paternity Pay?

Published Apr 13, 2021

Last updated Jan 29, 2026

5 min read

Written by Jordan MaceyAAT

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<p>Statutory Paternity Pay is the amount of money that must by law be paid to the father of a new baby while he is away from his job.</p>

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What is Statutory Paternity Pay?

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