The Employment Rights Act 2025 introduces a massive set of employment law reforms that apply to employees who are economically active in Great Britain. Employment law is devolved to Northern Ireland and the rights do not extend to this part of the UK.
Successive Wages Wednesdays have highlighted the changes and what this means for employees and, of course, employers and members. The UK Government is taking a staggered approach to implementing the provisions in the 2025 Act and ICB is taking a similar approach.
This article covers the employment law reforms regarding Statutory Paternity Leave. If entitlement to leave changes, this will impact payroll obligations.
Paternity Leave
Currently, if eligible in terms of the relationship with the mother (or Primary Adopter), the father / partner can take Statutory Paternity Leave of up to two weeks within 52 weeks of the child's birth (or placement for adoption). There are two notice periods:
- In birth cases, the employee must tell their employer of the expected date of the baby’s birth at least 15 weeks before this date, and give at least 28 days’ notice before the commencement of Paternity Leave (the one or two weeks);
- In adoption cases, the employee must tell their employer within 7 days of being matched with a child
(the rules are slightly amended for adoptions via surrogacy arrangements).
However, another eligibility condition is that the employee must have been continuously employed for at least 26 weeks up to and into the ‘Qualifying Week’ (or ‘Matching Week’ for adoptions).
The 2025 Act removed this service condition making Statutory Paternity Leave a day-one right. The Employment Rights Act 2025 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2026 and The Employment Rights Act 2025 (Parental and Paternity Leave) (Removal of Qualifying Periods etc.) (Consequential Amendments) Regulations 2026 bring this into force as follows:
- In birth cases, where the expected date of the baby’s birth is on and after Sunday 05 April 2026; and
- In adoption cases, where the placement of the child with the adopting parents is on and after Monday 06 April 2026
Further, they remove the current restriction that prevents fathers / Secondary Adopters from taking Statutory Paternity Leave if they have already taken a period of Shared Parental Leave.
Paternity Pay
The only changes are the day one right to take Statutory Paternity Leave and the removal of the restriction after a period of Shared Leave. Although, this does means that Statutory Paternity Leave becomes available to more fathers / Primary Adopters.
When it comes to eligibility for Statutory Paternity Pay, there are no changes to the following conditions:
- The father / Secondary Adopter must remain in employment up to the date of birth (or placement in adoptions); and
- Normal Weekly Earnings must be equal to or above the Lower Earnings Limit for National Insurance purposes. Where this is the case, the standard weekly rate is payable or 90% of the calculated earnings if this is less
For Bookkeepers
Employers need to adapt their Paternity Leave policies to consider that changes apply from 05 April 2026 (birth) and 06 April 2026 (adoptions), at which time the employed for 26 weeks criterion is removed.
However, the 2026 Regulations introduce a transitional provision in relation to the giving of notices for Paternity Leave in birth cases. Currently, the employee must tell their employer of the expected date of the baby’s birth at least 15 weeks before.
The transition applies as follows:
- Where the expected date of birth is between 05 April and 25 July 2026, the employee only needs to give 28 days’ notice to their employer (as opposed to 15 weeks): however.
- Where the expected date of birth is on and after 26 July 2026, the 15-week notice period will apply
The transition period and reduced 15-week notice period is designed to support employees who may become eligible for the day one entitlement and may have been adversely affected.
Further, policies need to be updated to consider that an employee can take SPP following a period of Shared Parental Leave. This may involve a software change.
There are no requirements for software changes as the conditions for pay are unchanged. However, to be entitled to Statutory Paternity Pay (SPP), the employee must be entitled to the Leave. This condition has changed and as per the UK Government’s factsheet, up to 30,000 additional fathers and partners will be eligible for Leave from April 2026 meaning that the same number may become eligible for SPP.
It is also important for employers to consider their occupational paternity policies, if relevant. It is possible that an occupational policy will want to mirror the statutory changes in making Paternity Leave a day one right. However, given this is a contractual entitlement, it is not binding that an occupational policy must follow the changes to the statutory provisions.
