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Every eligible employee in Great Britain can take up to 18 weeks of unpaid parental leave for each child, at any point until the child's 18th birthday [2]. Since 6 April 2026, that right applies from the first day of employment, after the Employment Rights Act 2025 removed the one-year qualifying period [7].
Unpaid parental leave is one of the oldest family rights in UK employment law and one of the least visible in payroll. It carries no statutory payment, so it never appears on a Full Payment Submission as a separate line, yet it reduces pay, can change tax, National Insurance, student loan and pension deductions, and can affect an employee's later entitlement to statutory maternity, paternity or adoption pay [6].
The removal of the qualifying period widens the group of employees who can ask for the leave. A new starter with a young child can now give 21 days' notice and take a week off within the first month of employment, and the employer can postpone that leave only for a significant business reason [5].
This guide sets out who qualifies, how much leave can be taken and in what blocks, the notice and postponement rules, the employee's rights during and after leave, how unpaid parental leave compares with other family leave, and how payroll teams should handle the reduced pay, RTI reporting, pensions and statutory pay calculations.
Key takeaways
- Employees are entitled to 18 weeks of unpaid parental leave for each child, up to the child's 18th birthday [2].
- From 6 April 2026 there is no qualifying period of employment: the right starts on day one [6].
- Leave is capped at 4 weeks per child per year and is taken in whole weeks, unless the employer agrees otherwise or the child is disabled [2].
- The employee must give 21 days' notice, and the employer can postpone the leave by up to 6 months for a significant reason, but not leave taken by a father or partner immediately after the birth or adoption [5].
- The leave is unpaid, so payroll reduces gross pay and recalculates PAYE, National Insurance, student loan and pension deductions on the lower amount [25].
- Holiday continues to accrue and employment rights are protected during the leave [1].
What unpaid parental leave is
Unpaid parental leave is time off to care for a child's welfare. Government guidance gives examples such as spending more time with children, looking at new schools, settling children into new childcare arrangements and spending more time with family, including grandparents [1]. It is separate from, and additional to, maternity, paternity, adoption, shared parental and neonatal care leave [17].
The legal framework
The right comes from section 76 of the Employment Rights Act 1996, which allows regulations to entitle an employee to be absent from work on parental leave for the purpose of caring for a child [13]. The detailed rules sit in the Maternity and Parental Leave etc. Regulations 1999, with regulation 13 setting out the entitlement and regulation 14 its extent [9]. Regulation 14 states that "an employee is entitled to eighteen weeks' leave in respect of any individual child" [10].
Where the employer and employees have not agreed their own scheme through a collective or workforce agreement, the default rules in Schedule 2 to the 1999 Regulations apply, covering evidence, notice and postponement [12]. Those default rules are the ones described in the official guidance on notice and delaying leave [4].
The day-one change from 6 April 2026
Section 15 of the Employment Rights Act 2025 amended section 76 of the 1996 Act to omit the requirement for a period of continuous employment [7]. The Commencement No. 1 Regulations brought section 15 into force for notices from 18 February 2026 and fully from 6 April 2026 [8]. Before that date, an employee needed one year's continuous service [16].
The same Act removed the 26-week qualifying period for paternity leave, although statutory paternity pay still depends on 26 weeks' continuous employment and average earnings at or above the Lower Earnings Limit [16]. The government's factsheets on the Act group these changes as day-one family rights [32].
Who qualifies for unpaid parental leave
An employee qualifies if they are named on the child's birth or adoption certificate or have, or expect to have, parental responsibility, are not self-employed or a worker such as an agency worker or contractor, are not a foster parent without parental responsibility through the courts, and the child is under 18 [3]. Regulation 13 frames the same test as responsibility for the child, either through parental responsibility or by being registered as the child's father [9].
Employees, workers and separated parents
The right belongs to employees only. Acas notes that separated parents can still qualify if they keep ongoing responsibility for raising the child [6]. Employers may choose to extend parental leave to groups who are not eligible, such as workers or foster carers, and should record any such policy in the staff handbook [3].
Evidence the employer can ask for
Employers can ask for proof, such as a birth certificate, as long as it is reasonable to do so, but cannot ask for proof each time an employee requests leave [3]. Under the default scheme, the evidence covers the employee's responsibility for the child and the child's date of birth or date of adoption placement [12].
How much leave can be taken
The 18-week entitlement attaches to each child, not to the job. An employee with two children has 36 weeks in total, and an employee who used 10 weeks with a previous employer can use the remaining 8 weeks with a new one [2]. The entitlement years run from the child's birth or adoption and are tracked separately for each child [6].
The 4-week annual limit and whole-week blocks
Each parent can take no more than 4 weeks for each child in a year, unless the employer agrees otherwise, and the leave must be taken as whole weeks rather than individual days [2]. A parent of a child who receives Disability Living Allowance or Personal Independence Payment can take the leave in blocks of days [6].
The table below summarises the core limits under the default scheme.
| Rule | Default position | Source |
|---|---|---|
| Total entitlement | 18 weeks per child | Regulation 14 |
| Age limit | Until the child's 18th birthday | Official guidance |
| Annual limit | 4 weeks per child per year | Schedule 2 |
| Minimum block | 1 whole week (days for a disabled child) | Schedule 2 |
| Notice | 21 days before the start date | Schedule 2 |
| Postponement | Up to 6 months, in writing within 7 days | Schedule 2 |
The limits apply unless a workforce or collective agreement provides otherwise [12], and the official guidance confirms each figure [2].
What a week means for part-time and irregular workers
A week of parental leave equals the time the employee normally works over 7 days, so for an employee working 3 days a week, one week of parental leave is 3 days [2]. Regulation 14 sets out the same principle and adds a method for employees whose hours vary [10]. Where weeks are irregular, the number of days in a week is the total days worked in a year divided by 52 [2].
Notice and postponement
The notice rules are short but strict, and they are where most disputes arise. The default scheme gives the employer a limited right to postpone, never to refuse [6].
The 21-day notice rule
Employees must give 21 days' notice before the intended start date, confirming the start and end dates. Where the employee or their partner is having a baby or adopting and the leave is to start at the birth or placement, notice is 21 days before the expected week [4]. Notice does not have to be in writing unless the employer requests it [4], but a written record makes the payroll adjustment far easier to evidence [12].
When an employer can postpone
An employer cannot postpone leave without a significant reason, such as serious disruption to the business, cannot postpone leave taken by the father or partner immediately after a birth or adoption, and cannot postpone it beyond the point at which the employee would lose the right, such as the child's 18th birthday [5]. Where it does postpone, the employer must write within 7 days of the request explaining why, must offer a new start date within 6 months of the requested date, and cannot change the amount of leave [5]. Acas adds that the employer should consult the employee on alternative dates [6].
Employee rights during and after parental leave
Employment rights, such as holidays and the right to return to a job, are protected during unpaid parental leave [1]. The protection is set out across the 1996 Act and the 1999 Regulations [11].
Holiday, return to work and protection from detriment
Statutory holiday continues to accrue during the leave, so the employee keeps the 5.6 weeks of annual leave that almost all workers are entitled to [27]. An employee returning from an isolated period of parental leave of 4 weeks or less is entitled to return to the same job [11]. After a longer period, the employee returns to the same job or, if that is not reasonably practicable, a similar job on no less favourable terms [6].
An employee has the right not to suffer a detriment for taking or seeking to take parental leave [15], and a dismissal for that reason is automatically unfair [14]. Acas lists examples of detriment such as bullying, harassment and being overlooked for promotion [6].
Contractual pay and enhanced schemes
Parental leave is usually unpaid, but some employers offer pay, and any such terms should appear in the employment contract [6]. Any pay given is ordinary earnings, taxed and subject to Class 1 National Insurance in the normal way [25]. Employers that offer paid parental leave should state whether it counts towards the 18-week statutory entitlement, so that the two are not double-counted.
How it compares with other family leave
Unpaid parental leave is often confused with the shorter or paid rights around birth, adoption and emergencies. The comparison below shows the main differences.
| Right | Length | Statutory pay | Qualifying service |
|---|---|---|---|
| Unpaid parental leave | 18 weeks per child | None | None from 6 April 2026 |
| Paternity leave | 2 weeks | £194.32 a week or 90% of average weekly earnings | None for leave, 26 weeks for pay |
| Shared parental leave | Up to 50 weeks shared | Up to 37 weeks of ShPP | 26 weeks |
| Neonatal care leave | Up to 12 weeks | SNCP, subject to eligibility | None for leave |
| Carer's leave | 1 week every 12 months | None | None |
| Time off for dependants | Reasonable time for emergencies | None required | None |
The figures come from the government's guidance on paternity leave [18], shared parental leave [19], neonatal care [22], carer's leave [21] and time off for dependants [20], with the 2026-27 statutory rate from HMRC's employer rates page [25].
Parental leave versus time off for dependants
Time off for dependants covers unexpected events, such as a child falling ill or a childcare arrangement breaking down, and has no notice requirement beyond telling the employer as soon as possible [23]. The employer may pay for it but does not have to, and the time cannot be used for a situation the employee knew about in advance [20]. Planned absence, such as settling a child into a new school, falls under parental leave instead [1].
Parental leave versus carer's leave
Carer's leave allows up to one week of unpaid leave every 12 months to care for a dependant with a long-term care need, and it can be taken in individual days or half days [21]. Acas describes it as an option for short care needs alongside holiday and time off for dependants [24]. Because carer's leave can be taken in days, it often suits short absences that parental leave, with its whole-week blocks, does not [2]. The Moonworkers guides to shared parental leave, statutory paternity pay and neonatal care leave cover the paid rights in detail.
Running payroll for unpaid parental leave
Unpaid parental leave has no statutory payment, but it changes almost every figure on the payslip for the period in which it falls. Payroll needs the dates, the number of working days affected and the contractual method for calculating a day's pay [4].
Reducing pay and recalculating deductions
A salaried employee is paid for the days worked, so the leave is deducted from gross pay using the method in the contract, commonly annual salary divided by the number of working days in the year. In the worked example, an employee earns a salary of £30,000 a year, paid £2,500 monthly, works five days a week and takes two weeks of parental leave. Using a 260-day year, the example gives a daily rate of £115.38, so ten unpaid days reduce gross pay for that month by £1,153.85, to £1,346.15.
The Moonworkers calculator engine shows the effect on deductions for that month, on tax code 1257L, NI category A and Plan 2 student loan, calculated on a non-cumulative basis for the 2026-27 tax year [25].
| Monthly figures, 1257L, category A, Plan 2 | Gross pay | Income tax | Employee NI | Student loan | Employer NI | Net pay |
|---|---|---|---|---|---|---|
| Normal month | £2,500.00 | £290.20 | £116.16 | £4.00 | £312.45 | £2,089.64 |
| Month with two weeks' parental leave | £1,346.15 | £59.40 | £23.85 | £0.00 | £139.37 | £1,262.90 |
In the reduced month, income tax falls by £230.80, employee National Insurance by £92.31 and the student loan deduction by £4, because pay drops below the Plan 2 monthly threshold of £2,448.75 [25]. Employer National Insurance falls by £173.08. On a cumulative tax code, the unused Personal Allowance from the reduced month carries forward, so later months can show a small tax adjustment.
RTI reporting during the leave
There is no RTI field for parental leave. The reduced pay is reported on the Full Payment Submission in the normal way, with year-to-date figures carried forward [26]. Where an employee will not be paid for 3 months or more, for example because parental leave runs alongside other unpaid absence, the employer sets the irregular payment pattern indicator so that HMRC does not treat the employee as having left [26]. The Full Payment Submission guide explains each field.
SME payroll software with HMRC-recognised RTI handles the reduced period automatically once the absence is entered, while bureaux tracking leave across many schemes use a multi-client payroll dashboard to keep each client's absence records alongside the payroll [26]. HR platforms that already record family leave can pass the dates to the HMRC-recognised payroll API, so the pay reduction is calculated without re-keying [25].
Pensions during unpaid leave
Automatic enrolment contributions are calculated on qualifying earnings, which for the 2026-27 tax year sit between £520 and £4,189 a month [34]. When pay falls in a month of parental leave, the contribution falls with it, and a month with no pay produces no contribution. Employers must still enrol staff who are aged between 22 and State Pension age and earn at least £10,000 a year, so a single reduced month does not normally change an employee's status [28]. The workplace pension employer guide covers assessment in each pay period.
Knock-on effects on statutory maternity, paternity and adoption pay
Statutory maternity pay depends on average weekly earnings over an 8-week relevant period ending with the qualifying week, the 15th week before the expected week of childbirth [29]. Unpaid parental leave inside that window lowers the average, and if it falls below the Lower Earnings Limit of £129 a week for the 2026-27 tax year, the employee loses entitlement to statutory pay [25]. A lower average also reduces the first six weeks of statutory maternity pay, which are paid at 90% of average weekly earnings [25].
Employers do not have to refuse parental leave during the relevant period, but it is good practice to tell the employee about the effect before the leave starts. The same averaging applies to statutory paternity pay, which requires average earnings of at least £129 a week in an 8-week relevant period [33]. The guide to statutory maternity pay shows the relevant period calculation.
Model the effect on take-home pay
The Moonworkers UK salary calculator applies the 2026-27 PAYE and National Insurance rules to any gross amount, which makes it simple to show an employee what a month with unpaid parental leave will look like before the leave starts.
£ per month
e.g. 1257L, S1257L, BR, D0
S = Scotland · C = Wales · W1/M1 = non-cumulative
Enter a salary or hourly rate above
About this calculator
This calculator gives you a close estimate of your UK payroll deductions for 2026-27, using HMRC's exact percentage method with periodised thresholds. It handles the three tax territories, K codes with the 50% regulatory limit and its carry-forward, weeks 53, 54 and 56, the cumulative and W1/M1/X bases, student and postgraduate loans, and pension contributions on qualifying earnings. It still won't match your payslip to the penny in every case: it does not cover in-year tax code changes, payrolled benefits in kind, NI deferral across more than one employment, directors on the annual earnings period, or employer-level annual adjustments such as the Employment Allowance and the apprenticeship levy. Powered by the same engine as the Moonworkers Payroll API.
Frequently asked questions
Why might the result differ from my payslip?
This calculator uses your current gross pay and tax code to produce an estimate. K-code carry-forwards and weeks 53, 54 and 56 are handled, and the Year-to-date section reproduces a specific period exactly. What your employer may apply that this does not: a mid-year tax code change, benefits in kind processed through payroll, or NI deferral across more than one employment. For most employees on a standard tax code the difference is negligible.
What tax code should I enter?
Use the tax code shown on your most recent payslip or the PAYE Coding Notice (P2) from HMRC. If you're not sure, 1257L is the standard code for most employees resident in England, Wales, or Northern Ireland. Use S1257L for Scotland or C1257L for Wales if you pay Scottish or Welsh income tax.
Which NI category applies to me?
Most employees use Category A. Use M if you are under 21, H if you are an apprentice under 25, or C if you are over State Pension age. Your employer is responsible for assigning the correct category — if in doubt, check your payslip.
Which student loan plan am I on?
Your plan depends on when and where you studied. Plan 1 covers students who started before September 2012. Plan 2 is for English and Welsh students who started from September 2012 to July 2023. Plan 5 applies to English students who started from August 2023. Plan 4 covers Scottish students. You can check your plan at gov.uk or on your payslip.
What is the YTD cumulative PAYE mode?
HMRC's standard method calculates income tax on your total earnings to date each period, then subtracts tax already paid. If you're mid-year and want to see exactly what tax should be deducted in a specific period, expand the Year-to-date section and enter your running totals from previous periods only.
Conclusion
Unpaid parental leave has changed little in substance since it was introduced: 18 weeks per child, taken in weekly blocks, with a 4-week annual limit and a short notice period. What has changed is the reach of the right. With the qualifying period gone from 6 April 2026, every employee with responsibility for a child under 18 can use it from the first day, which turns a rarely used provision into one that new starters can and will request.
For payroll, the leave is a reduction rather than a payment, and that is precisely why it is easy to get wrong. The pay reduction, the recalculated deductions, the pension contribution and the knock-on effect on later statutory pay all follow from a few dates entered in an absence record. As family rights continue to expand, the employers that capture those dates once and let payroll derive the rest will absorb each new right with the least friction.
Frequently asked questions
Can an employer refuse unpaid parental leave?
No. An employer cannot refuse a valid request for unpaid parental leave, but it can postpone the leave by up to 6 months if it has a significant reason, such as serious disruption to the business [5]. The employer must explain the postponement in writing within 7 days of the request, and cannot postpone leave taken by a father or partner immediately after a birth or adoption [5].
Do employees need to have worked for a year to take parental leave?
Not from 6 April 2026. Section 15 of the Employment Rights Act 2025 removed the one-year qualifying period, so eligible employees can take parental leave from their first day of employment [7]. The other conditions, such as parental responsibility and being an employee rather than a worker, still apply [3].
Is unpaid parental leave taken in days or weeks?
Unpaid parental leave is taken in whole weeks, up to 4 weeks per child each year, unless the employer agrees otherwise [2]. Parents of a child who receives Disability Living Allowance or Personal Independence Payment can take it in blocks of days [6].
Does holiday accrue during unpaid parental leave?
Yes. Employment rights, including holiday entitlement, are protected during unpaid parental leave, so statutory annual leave continues to build up [1]. Acas confirms that holiday continues to accrue while the employee is on parental leave [6].
