Key facts
- ShPP is paid at £194.32 per week (or 90% of average weekly earnings if lower) in 2026/27.
- Parents can share up to 37 weeks of ShPP (the 39 weeks of SMP/SAP minus the compulsory 2-week maternity/adoption leave).
- Both parents must meet eligibility requirements — the “continuity of employment” test and the “employment and earnings” test.
- Leave can be taken in discontinuous blocks (with employer agreement) or continuous blocks (which the employer cannot refuse).
- Employers can reclaim 92% of ShPP (or 109% for small employers under Small Employers’ Relief in 2026/27).
What Is Shared Parental Pay?
Shared Parental Pay (ShPP) is a statutory payment that allows eligible parents to share the pay that would otherwise be available as Statutory Maternity Pay (SMP) or Statutory Adoption Pay (SAP). Instead of one parent receiving all 39 weeks of pay, the parents can divide the weeks between them.[1]
ShPP was introduced in April 2015 to give families more flexibility. It is paid at £194.32 per week (or 90% of average weekly earnings if lower) — the same flat rate as weeks 7–39 of SMP.
How Shared Parental Pay Works
The process involves several steps:[2]
- The mother (or primary adopter) gives binding notice to curtail their maternity leave and SMP/SAP
- Both parents submit a notice of entitlement to their respective employers, declaring how many weeks each intends to take
- Each parent submits period of leave notices specifying the dates they want to take shared parental leave
- ShPP is paid by each parent’s own employer during the weeks they are on shared parental leave
Key point: The mother must take at least 2 weeks of compulsory maternity leave after the birth (4 weeks for factory workers). This cannot be shared. The remaining 37 weeks of pay (out of the 39-week total) can be divided between the parents as ShPP. The 50 weeks of leave (out of 52) can also be shared.
Eligibility Requirements
Both parents must meet specific tests:[1]
| Test | Requirement | Who Must Meet It |
|---|---|---|
| Continuity of employment | 26 weeks’ continuous service by the 15th week before the due date, plus still employed at the start of each leave block | The parent claiming ShPP |
| Employment and earnings | Worked for at least 26 of the 66 weeks before the due date, and earned at least £30 per week in 13 of those weeks | The other parent |
| Earnings threshold | Average weekly earnings of at least £129 (the LEL) | The parent claiming ShPP |
In practice, this means the parent claiming ShPP must be employed and meet the service requirement, while the other parent must have recent work history (employed or self-employed) to satisfy the employment and earnings test.
Calculating the Available Weeks
The number of ShPP weeks available depends on how many weeks of SMP or SAP the mother/adopter has already taken:
| Scenario | SMP/SAP Weeks Used | ShPP Weeks Available to Share |
|---|---|---|
| Mother takes 2 weeks maternity leave | 2 | 37 weeks |
| Mother takes 12 weeks maternity leave | 12 | 27 weeks |
| Mother takes 26 weeks maternity leave | 26 | 13 weeks |
| Mother takes 39 weeks maternity leave | 39 | 0 weeks (no ShPP available) |
Flexible Leave Patterns
One of the main advantages of shared parental leave is the flexibility in how it can be taken:[1]
- Continuous blocks: A single unbroken period of leave — the employer must approve this
- Discontinuous blocks: Multiple blocks separated by periods of work — the employer can refuse and suggest alternatives
- Simultaneous leave: Both parents can be on shared parental leave at the same time
Each parent can give up to three period of leave notices (though the employer can agree to additional notices). If the employer refuses a discontinuous pattern, the employee can take the total weeks as one continuous block instead, or withdraw the notice.
Tip: Shared Parental Leave in Touch (SPLIT) days work similarly to Keeping in Touch (KIT) days. Each parent is entitled to 20 SPLIT days during shared parental leave — days on which they can work without ending their leave or losing ShPP for that week.
Processing ShPP Through Payroll
ShPP is processed through the employer’s payroll like other statutory payments:
- Deduct Income Tax using the employee’s tax code
- Deduct employee NI where applicable
- Report on the FPS each pay period
- Report recovery on the EPS
Employers reclaim ShPP at the same rates as SMP: 92% for standard employers, or 109% (2026/27) for those qualifying for Small Employers’ Relief.[3]
Frequently Asked Questions
Can both parents take Shared Parental Leave at the same time?
Yes. Both parents can take Shared Parental Leave simultaneously. For example, both could take leave together for the first month after the birth, or they could alternate — one returning to work while the other takes leave. This flexibility is one of the key advantages of the shared parental system over traditional maternity and paternity leave.
How is ShPP different from Statutory Maternity Pay?
SMP is paid only to the birth mother and has a higher first-6-weeks rate (90% of earnings with no cap). ShPP is paid at the flat rate of £194.32 (or 90% of earnings if lower) for the entire period. ShPP can be paid to either parent, but the mother must first curtail (end early) her maternity leave and SMP to create the shared entitlement.
Can a self-employed parent share the leave?
Shared Parental Leave and Pay is only available to employees. However, the partner of a self-employed person can still take shared parental leave if they are an employee and the self-employed parent meets the “employment and earnings” test (having worked for at least 26 of the 66 weeks before the due date and earned at least £30 per week in 13 of those weeks).
What happens to ShPP if the parents separate?
The entitlement to ShPP does not change if the parents separate. Once a valid notice of entitlement has been given, the leave and pay rights continue. However, the eligibility condition about being responsible for the child’s upbringing must still be met. Each parent claims ShPP from their own employer.
Further Reading
- Statutory Maternity Pay (SMP) — the entitlement that ShPP is derived from
- Statutory Paternity Pay (SPP) — the partner’s alternative to ShPP
- Statutory Adoption Pay (SAP) — shared parental pay for adoptive parents
- Employer Payment Summary (EPS) — reporting ShPP recovery to HMRC
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