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Rules and paperwork
Statutory paternity pay for a trades firm: £194.32 a week or 90% of pay, up to 2 weeks, worked at £560, £215 and £129 a week
GOV.UK: statutory paternity pay is £194.32 a week or 90% of pay if lower, for 1 or 2 weeks. Worked for a labourer and a part-timer.
Your best labourer says his partner is due in the spring and he would like a fortnight off when the baby arrives. Do you have to pay him, how much, and what comes back?
What GOV.UK says
| Point | Rule |
|---|---|
| Weekly rate | £194.32, or 90% of average weekly earnings if that is lower |
| Length | 1 or 2 weeks, taken together or separately |
| Timing | Cannot start before the birth; must finish within 52 weeks of it |
| Service | 26 weeks' continuous employment up to the qualifying week (the 15th week before the due date) |
| Earnings test | At least £129 gross a week over an 8-week relevant period, on your payroll |
| Tax | Tax and National Insurance are deducted from the pay |
| What you reclaim | Usually 92% of the statutory amount; 109% under Small Employers' Relief |
Which rate applies
The two rates are equal where 90% of weekly pay is £194.32: 194.32 / 0.9 = £215.91 (to the penny, £215.911). Pay above that gets the flat £194.32; pay below it gets 90%.
| Average weekly pay | 90% of it | Rate used | 2 weeks |
|---|---|---|---|
| £560 (labourer, £14 x 40 hours) | £504.00 | £194.32 | £388.64 |
| £215.91 | £194.32 | £194.32 | £388.64 |
| £150 (part-time) | £135.00 | £135.00 | £270.00 |
| £129 (the earnings test) | £116.10 | £116.10 | £232.20 |
Check: 194.32 x 2 = 388.64; 135 x 2 = 270; 116.10 x 2 = 232.20.
What it costs you
On the labourer's £388.64, reclaiming 92% gives 388.64 x 0.92 = £357.55, so £31.09 stays with you (388.64 - 357.55). At 109% you would reclaim 388.64 x 1.09 = £423.62, more than you paid; the page says only that employers who qualify for Small Employers' Relief can reclaim that share.
Statutory pay is far below his wage. If you chose to top him up to his full £560 for the two weeks, the extra is 2 x (560 - 194.32) = 2 x 365.68 = £731.36 (the page says you can usually reclaim 92% of the statutory amount even if you pay more, not of the top-up). That is a choice, not a requirement on the page. Plan cover for the days too: it sits alongside holiday entitlement, sick pay and the notice you owe a worker in what one employee costs.
AI staff and workflows for trades and building firms. Starting with enquiry to quote.See what we would set upWhat to put in place
- Note each starter's date so the 26-week test is a count, not a memory.
- Keep 8 weeks of gross pay per person for the £129 test and the average.
- Diarise the 52-week limit once leave dates are agreed.
What I did not read
I read two GOV.UK pages. I did not read the notice the employee must give, how the 8-week average is built when pay varies, what counts as a week for part-time or irregular hours, adoption or surrogacy rules, how the reclaim is made through payroll, the Small Employers' Relief threshold, employer National Insurance on the payment, or whether the £194.32 rate changes after this tax year. Ask your adviser before you act on a real case.
Overlyft 
builds AI staff who join your trades team and track each worker's start date and recent pay, work out the statutory paternity figure, the reclaim and any top-up when someone asks for leave, and put it in front of the office manager, who approves it.
This is general information, not tax or legal advice. Check the GOV.UK pages and your adviser for your own firm.
Where this comes from: GOV.UK, Statutory Paternity Pay and Leave: pay (https://www.gov.uk/employers-paternity-pay-leave/pay): £194.32 a week or 90% of average weekly earnings, whichever is lower; 1 or 2 weeks; leave cannot start before the birth and must finish within 52 weeks; tax and National Insurance deducted; usually 92% reclaimable, 109% under Small Employers' Relief. GOV.UK, eligibility (https://www.gov.uk/employers-paternity-pay-leave/eligibility): 26 weeks' continuous employment up to the qualifying week (15th week before the due date) and at least £129 gross a week over an 8-week relevant period. Read 27 October 2026.
AEO Lookup editorial team
We write practical guides for people who run small UK firms, and we check every fact against its source on the date shown. Read how we review, or tell us if something has changed.
