Shared parental leave: the employer guide
Eligible parents can share up to 50 weeks of leave and up to 37 weeks of statutory pay in the year after a birth or adoption [1]. Statutory Shared Parental Pay is set at £194.32 a week for the 2026-27 tax year, or 90% of average weekly earnings if that is lower [2]. Despite that flexibility, take-up has stayed strikingly low since the scheme began, which makes it the family-leave entitlement employers understand least [3].
Shared parental leave lets a mother or primary adopter end their maternity or adoption leave early and convert the balance into a shared pool both parents can draw on. It can be taken together, in turns, or split into separate blocks around periods of work [1]. The mechanics are more involved than maternity leave, and the eligibility tests, notice rules and payroll treatment all need to line up.
This guide sets out how shared parental leave works, who qualifies, how much leave and pay is available, how the maternity leave is curtailed to create the pool, the notice and booking rules, and how the payments are handled through payroll.
Key takeaways
- Eligible parents can share up to 50 weeks of leave and up to 37 weeks of statutory pay.
- Statutory Shared Parental Pay is £194.32 a week for the 2026-27 tax year, or 90% of average weekly earnings if lower.
- The shared pool is created only after the mother or primary adopter formally curtails their maternity or adoption leave.
- Both parents must pass separate eligibility tests, one on continuous employment and one on employment and earnings.
- Each parent can book up to 3 separate blocks of leave, with 8 weeks' notice for each.
- The pay is taxed and recovered through payroll in the same way as maternity pay, at 92% or 109%.
What shared parental leave is
Shared parental leave (SPL) is a statutory entitlement that allows two parents to share the leave and pay that would otherwise sit with one parent as maternity or adoption leave [1]. It exists alongside the maternity system rather than replacing it: the mother still starts on maternity leave, then chooses to bring it to an early end and release the remaining weeks into a shared pool [4].
The appeal is flexibility. Parents can be off at the same time, take turns, or break the leave into separate stretches with work in between [1]. That contrasts with maternity leave, which runs as a single continuous block [4]. For an employer, the trade-off is administration: a single predictable absence becomes a set of bookable blocks across two people, often at two different employers.
Who is eligible
Shared parental leave rests on two separate tests, one applied to each parent [5]. Both must be satisfied for the parents to share leave, and the pay carries its own earnings condition on top [2].
The continuity of employment test
The parent who wants to take shared parental leave must have at least 26 weeks of continuous employment with their employer by the end of the 15th week before the expected week of childbirth or the date of an adoption match [5]. They must also still be employed by that employer when they take each block of leave [6]. This is the test that decides whether the leave entitlement exists at all [5].
For Statutory Shared Parental Pay, the same parent must also have average weekly earnings at or above the Lower Earnings Limit of £129 a week for the 2026-27 tax year [2]. A parent can therefore qualify for the leave but not the pay if their earnings fall below that limit [5].
The partner's employment and earnings test
The other parent must satisfy an employment and earnings test: they need to have worked, as an employee or self-employed person, for at least 26 of the 66 weeks before the expected week of childbirth, and to have earned an average of at least £30 a week in 13 of those weeks [5]. This test does not require continuous employment with one employer, which is what allows a self-employed partner to unlock a salaried parent's right to share leave [6].
The two tests work as a pair. One parent's continuity of employment provides the leave, and the other parent's recent labour-market activity is what makes the sharing lawful [5]. Employers checking eligibility usually ask for a signed declaration from both parents confirming each test is met [2].
How much leave and pay is available
The pool comes from the maternity entitlement. A mother is entitled to 52 weeks of maternity leave, of which the first 2 weeks after birth are compulsory and cannot be shared [1]. That leaves up to 50 weeks of leave and up to 37 weeks of pay to convert into the shared pool, depending on how much the mother has already taken before curtailing [4].
| Entitlement | Maternity leave | Shared parental pool |
|---|---|---|
| Total leave | 52 weeks | Up to 50 weeks (after 2 compulsory weeks) |
| Paid weeks | 39 weeks | Up to 37 weeks |
| Structure | One continuous block | Up to 3 blocks per parent |
| Compulsory element | First 2 weeks after birth | Cannot be shared |
The figures assume the mother curtails before using any of the leave [1]. Every week of maternity leave or pay already taken reduces the pool by the same amount [4]. Payroll systems that handle full UK statutory pay, such as an HMRC-recognised payroll engine, track the remaining balance automatically so two employers are not paying out more than the shared entitlement allows [2].
Statutory Shared Parental Pay and recovery
Statutory Shared Parental Pay (ShPP) is paid at £194.32 a week for the 2026-27 tax year, or 90% of the employee's average weekly earnings if that figure is lower [2]. Unlike maternity pay, there is no initial 6-week period at 90% of earnings: the flat rate applies from the first week of shared parental pay [1].
Employers recover most of the cost from HMRC in the same way as maternity pay, by reducing the monthly PAYE bill through the Employer Payment Summary [7].
| Previous-year Class 1 National Insurance | Shared parental pay recovered |
|---|---|
| More than £45,000 | 92% |
| £45,000 or less (Small Employers' Relief) | 109% |
These rates are set for the 2026-27 tax year and apply to ShPP just as they do to the other family payments [2]. Where each parent works for a different employer, each employer pays and recovers the ShPP for the weeks its own employee takes [7]. A growing business should check its recovery rate each year, because crossing the £45,000 National Insurance threshold moves it between the two figures [2].
Curtailing maternity leave to create the pool
Shared parental leave does not exist until the mother or primary adopter formally ends their maternity or adoption leave [4]. This is done through a curtailment notice, which sets the date maternity leave will end and converts the remaining weeks into the shared pool [6]. The mother must give at least 8 weeks' notice of that end date [6].
Curtailment is largely binding once shared parental leave or pay has been taken, so the decision is not one to make lightly [4]. A mother can revoke the curtailment notice only in narrow circumstances, such as before any shared parental leave has started [6]. The contractual position during shared parental leave mirrors maternity leave: the employment continues, holiday accrues and the role is protected [8].
Notice and booking leave
Each parent must give their employer at least 8 weeks' written notice of any period of shared parental leave they want to take [6]. The first step is a notice of entitlement and intention, which tells the employer how much leave the parent expects to take and confirms eligibility [4]. This is non-binding at first, so the parent can adjust the detail later within the rules [6].
Continuous and discontinuous blocks
The booking rules differ depending on how the leave is split [7]. A request for a single continuous block of leave cannot be refused by the employer, provided notice and eligibility are correct [4]. A request for discontinuous leave, meaning separate blocks with work in between, can be refused or negotiated, because it is harder for the employer to plan around [7].
Each parent has a statutory right to book up to 3 separate blocks of leave, and an employer may allow more by agreement [7]. All the leave must be taken within 52 weeks of the birth or placement [1]. For employers managing this across several staff, a multi-client payroll dashboard keeps each booking and its pay status visible in one place [4].
SPLIT days and staying in touch
Shared parental leave has its own version of keeping in touch days, called shared parental leave in touch, or SPLIT, days [7]. An employee can work up to 20 SPLIT days without ending their shared parental leave, and these are in addition to the 10 keeping in touch days available during maternity leave [7].
Working any part of a day counts as a full SPLIT day, and the leave is not extended by the days worked [7]. Pay for SPLIT days is agreed between employer and employee in advance, separately from the statutory pay [4]. For a one-off SPLIT-day payment outside the normal run, an instant payslip produces a compliant record [1].
Tax, National Insurance and payroll duties
Statutory Shared Parental Pay is treated as earnings, so income tax and National Insurance are deducted through PAYE exactly as they are from maternity pay [2]. The way deductions fall on the flat statutory rate is the same as for other family payments, and is covered in the guide to maternity pay and tax [2]. An employer can also choose to enhance shared parental pay above the statutory rate, using the same approach as an enhanced maternity pay scheme, though only the statutory part is recoverable [7].
The payments go onto the Full Payment Submission each pay period, with the recoverable amount claimed on the Employer Payment Summary [7]. Both are part of Real Time Information, which HMRC-recognised SME payroll software files automatically [2]. The broader maternity duties, on notice, evidence and confirming dates, run in parallel and are set out in the guide to employer maternity pay obligations [4].
Why take-up stays low
For all its flexibility, shared parental leave is used by a small minority of eligible parents [3]. The government's own evaluation pointed to several causes: low statutory pay relative to many households' needs, limited awareness, and the complexity of the notice and curtailment rules [3]. Because statutory pay replaces only a fraction of a typical salary, families where the father earns more often find the maths does not work [3].
That low take-up is part of what prompted a wider rethink. The government launched a full review of the parental leave and pay system on 1 July 2025, looking at maternity, paternity and shared parental leave together as a single system rather than a set of separate entitlements [9]. The review is expected to run for about 18 months and to produce a roadmap for reform [9].
Conclusion
Shared parental leave gives parents a flexibility that maternity leave cannot, but it asks more of everyone administering it: two eligibility tests, a curtailment notice, bookable blocks across potentially two employers, and a shared pool that has to be tracked to the week. The payroll treatment is the familiar part, taxed earnings recovered at 92% or 109%, but the surrounding rules are where mistakes happen.
The ground may shift. With a system-wide review under way and reform on the horizon, the entitlements that feed into shared parental leave could be redesigned in the coming years. Employers that keep clean records of leave taken, pay recovered and notices received will be best placed to adapt whatever the review concludes.
Frequently asked questions
How many weeks of shared parental leave and pay can parents take?
Parents can share up to 50 weeks of leave and up to 37 weeks of statutory pay, created when the mother or primary adopter ends their maternity or adoption leave early [1]. The figures fall by every week of maternity leave or pay already taken, and the first 2 compulsory weeks after birth can never be shared [4].
How much is statutory shared parental pay for 2026-27?
Statutory Shared Parental Pay is £194.32 a week for the 2026-27 tax year, or 90% of the employee's average weekly earnings if that is lower [2]. Unlike maternity pay, there is no opening 6-week period at 90% of earnings, so the flat rate applies from the first week [1].
Can an employer refuse a request for shared parental leave?
An employer cannot refuse a properly notified request for a single continuous block of leave [4]. A request for discontinuous leave, made up of separate blocks with work in between, can be refused or negotiated because it is harder to plan around [7]. Each parent can book up to 3 blocks as of right, and more by agreement [7].
Does shared parental pay get taxed and recovered like maternity pay?
Yes. Statutory Shared Parental Pay is earnings, so income tax and National Insurance are deducted through PAYE in the usual way [2]. Employers recover 92% of the pay, or 109% under Small Employers' Relief, through the Employer Payment Summary, exactly as they do for maternity pay [7].
