The temporary notice concession introduced alongside the new day-one right to paternity leave has ended. Employees whose babies are due on or after 26 July 2026 must follow the standard notice requirements: at least 15 weeks’ notice of the expected due date and at least 28 days’ notice of when they want the leave to start and how much leave they intend to take.
Paternity leave has remained a day-one employment right since 6 April 2026. However, eligibility for leave and eligibility for Statutory Paternity Pay are separate, so employers should update policies and payroll procedures accordingly.
What changed on 26 July?
The temporary arrangement applied only to newly eligible employees whose babies were due between 5 April and 25 July 2026 and who had not completed 26 weeks’ employment by the qualifying week. They did not have to provide the usual 15 weeks’ notice of the due date, although they still had to give 28 days’ notice of the intended leave dates.
| Expected week of birth | Notice of expected due date | Notice of leave start and duration |
|---|---|---|
| 5 April to 25 July 2026, for employees covered by the temporary concession | The usual 15 weeks’ notice was not required | At least 28 days |
| On or after 26 July 2026 | At least 15 weeks before the baby is expected | At least 28 days |
The concession was necessary because some employees became eligible for paternity leave on 6 April when their baby was already due within the following 15 weeks. The standard rules now apply again. GOV.UK explains the position in its employer guide to paternity leave notice periods.
Notice does not normally have to be in writing unless the employer requests it. Where insufficient notice is given without a reasonable excuse, an employer may be able to delay the start of leave or pay, but must notify the employee in writing within 28 days of the request.
Leave and pay remain separate
An eligible employee can qualify for paternity leave from their first day of employment. Statutory Paternity Pay still normally requires the employee to:
Need Help With Your Accounts Or Tax?
Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.
- remain employed until the child is born or placed for adoption;
- have at least 26 weeks’ continuous employment by the qualifying week;
- earn an average of at least £129 a week during the relevant period;
- provide the correct notice.
For 2026/27, Statutory Paternity Pay is £194.32 a week or 90% of average weekly earnings, whichever is lower. A new starter may therefore qualify for up to two weeks’ leave without qualifying for statutory pay. Clear payroll services help ensure that eligibility, payments and Real Time Information submissions are handled correctly.
Other changes introduced in April 2026
Unpaid parental leave also became a day-one right. Eligible employees can take up to 18 weeks per child before the child turns 18, usually subject to a maximum of four weeks per child in each year unless the employer agrees otherwise.
Employees can now take paternity leave and Shared Parental Leave in either order. Paternity leave remains limited to two weeks, which may be taken together or as two separate one-week blocks. It must normally end within 52 weeks of the birth, or the expected due date where the baby is born early.
These changes apply in England, Scotland and Wales. Northern Ireland has separate employment legislation.
A practical example
A small Slough company recruits an engineer in August whose partner is due in January. The employee gives the required notices and qualifies for paternity leave, despite being a recent starter. However, because they will not have completed 26 weeks’ service by the qualifying week, they will not qualify for Statutory Paternity Pay.
The employer must plan cover and explain the pay position clearly. Good management accounts can also help the business anticipate temporary staffing costs.
What employers should update
Remove any reference to a 26-week service requirement for paternity leave. Keep the service requirement only within the statutory pay section. Update notice wording for babies due from 26 July 2026 and retain employees’ declarations and leave requests with your employment records. Consistent bookkeeping practices should extend to payroll and supporting HR documentation.
A company director may qualify where they are also an employee and meet the statutory conditions. Their leave pay may need to be considered alongside their salary and dividend split, which our limited company accountants can review.
A sole trader cannot claim statutory paternity leave from their own business, but must apply the rules to eligible employees. Anyone setting up a limited company and employing staff should include the updated rights in their policies from the outset.
Keep payroll and policies aligned
Whether you work with our accountants in Slough or accountants in Reading, we can manage statutory payments, payroll, Companies House and HMRC deadlines and VAT returns within one coordinated compliance service.
Need Help With Your Accounts Or Tax?
Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.
