How the scheme works
Shared Parental Leave (SPL) converts unused maternity entitlement into a flexible family pot. The mother curtails her maternity leave with a binding notice, and whatever remains of 52 weeks of leave and 39 weeks of pay, less what she has used and less the 2 compulsory post birth weeks, becomes available for either parent to take within the child's first year. In practice that means up to 50 weeks of shareable leave and up to 37 weeks of Statutory Shared Parental Pay.
Rates and eligibility for 2026/27
ShPP is £194.32 a week or 90% of average weekly earnings if lower. The parent taking leave must have 26 weeks of continuous service with you by the qualifying week and average earnings of at least £129 a week, while the other parent must pass an economic activity test of 26 weeks of work and minimum earnings in the previous 66 weeks. Adopters and surrogacy parents have equivalent rights running from placement.
Notices: where employers get caught
The paperwork is the hard part. You may receive a maternity curtailment notice, a notice of entitlement and intention, then separate period of leave notices, each requiring 8 weeks warning before leave starts. Each parent can serve up to 3 period of leave notices. A notice requesting 1 continuous block must be accepted; a notice requesting discontinuous blocks, for example 6 weeks on and 6 weeks off, can be refused or negotiated within a 14 day window. Build a simple checklist so nothing lapses by default.
SPLIT days and staying in touch
Each parent can work up to 20 shared parental leave in touch (SPLIT) days without ending their leave, on top of any KIT days used during maternity leave. They are voluntary and paid as agreed. Used well, SPLIT days keep projects moving and make the return smoother.
Payroll treatment and recovery
ShPP is paid through payroll, taxed and NIable as normal, with pension contributions continuing under your scheme rules. You recover 92% through the EPS, or 109% under Small Employers' Relief where your prior year Class 1 NI was £45,000 or less. Keep the notices and declarations, as HMRC can ask for evidence of entitlement. The mechanics mirror SMP and SPP recovery.
Why take up is low and why it still matters
National take up of SPL is famously low, partly because ShPP has no 90% of salary period, making it financially unattractive where the father is the higher earner. Even so, requests are rising and mishandling one is a discrimination risk. Have a written policy, decide in advance whether you will enhance shared parental pay to match any enhanced maternity package, and take advice before refusing discontinuous leave patterns. Our payroll service deals with the calculations and claims; the policy decisions are worth a conversation with us before the first request lands.
Frequently asked questions
How much is Shared Parental Pay in 2026/27?
£194.32 a week or 90% of the parent's average weekly earnings, whichever is lower, for up to 37 weeks. Unlike SMP there is no 6 week enhanced period at 90% of full pay.
How many weeks of Shared Parental Leave can parents take?
Up to 50 weeks of leave can be shared, being 52 weeks of maternity entitlement minus the 2 compulsory weeks the mother must take after birth. Pay covers up to 37 of those weeks.
Can Shared Parental Leave be taken in blocks?
Yes. Each parent can submit up to 3 notices, allowing leave in up to 3 separate blocks, and with employer agreement blocks can be split further into discontinuous patterns.