How does Shared Parental Pay work in 2026?

Full answer

Shared Parental Leave (SPL) and Shared Parental Pay (ShPP) allow a mother or main adopter to end their maternity or adoption leave early and share the remaining leave and pay with their partner. Of the 52 weeks of leave and 39 weeks of statutory pay available to a mother, up to 50 weeks of leave and 37 weeks of pay can be converted into shared parental entitlement -- the difference reflects the two weeks of compulsory maternity leave after birth that cannot be shared. The leave can be taken by both parents at the same time, in blocks, or one after the other, giving far more flexibility than maternity leave alone. Eligibility requires both parents to meet work and earnings tests: typically the continuous-employment test for the person taking the leave and a separate employment-and-earnings test for the other parent. Statutory ShPP is paid at a flat weekly rate set by the government each tax year (the same as the standard rate of SMP after the first six higher-rate maternity weeks). This rate is uprated every April; the specific 2026/27 weekly amount is not in this guide, so check gov.uk for the current figure before you plan. ShPP is treated as earnings, so Income Tax and employee National Insurance (8% up to GBP 50,270, 2% above) are deducted through PAYE in the normal way, and student loan deductions apply if you are over your plan threshold. Worked planning example: a mother takes maternity leave for the first 12 weeks, then she and her partner each take blocks of shared leave to cover childcare while both phase back to work. To see the net effect of statutory pay on your household take-home, use the take-home pay calculator with the current weekly rate from gov.uk.

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