Answers · UK 2025/26
What is the rate of Statutory Shared Parental Pay in 2026/27?
Statutory Shared Parental Pay (ShPP) in 2026/27 is paid at the same rate as Statutory Maternity Pay: 90% of average weekly earnings for the first 6 weeks (if taken immediately after birth), then £184.03/week (or 90% of average earnings if lower) for the remaining weeks. The maximum shared parental leave is 50 weeks, of which up to 37 weeks are paid.
Full answer
Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of pay in the first year after the birth or adoption of a child. The system was introduced to give families more flexibility in how they share caring responsibilities. **Statutory Shared Parental Pay (ShPP) rate 2026/27** - If taken in the first 6 weeks following birth (where the mother converts SMP to ShPP): 90% of average weekly earnings - Standard rate: £184.03/week (or 90% of average weekly earnings, whichever is lower) Note: the standard rate of £184.03/week applies from April 2025. From April 2026, this rises to approximately £195.00/week (the exact rate is linked to the September CPI figure and announced before April). **How much leave can be shared?** The mother/primary adopter must take a minimum of 2 weeks' maternity leave after birth. The remaining 50 weeks can be split as parents choose: - 0 weeks to 50 weeks of leave each (combined maximum 50) - 0 weeks to 37 weeks of paid ShPP each (combined maximum 37) - 13 weeks are unpaid leave **Worked example** Ana and Tom have a baby in September 2026. Ana takes 20 weeks maternity leave: - First 6 weeks: 90% of average earnings (say average £600/week = £540/week) - Weeks 7--20: £184.03/week Ana ends maternity leave after 20 weeks, converting the remaining leave to ShPP. Tom is eligible for ShPP and takes 17 weeks at £184.03/week. Tom's total ShPP: 17 x £184.03 = £3,128.51 **Eligibility for ShPP** Both parents must meet the continuity of employment test (employed for 26 weeks by week 15 before the due date) and the earnings test (average earnings above the Lower Earnings Limit, which is £125/week in 2025/26). **Enhanced pay** Many employers offer enhanced maternity/paternity pay. Shared Parental Pay can also be enhanced at the employer's discretion. Check your employment contract. **Tax treatment** ShPP is treated as employment income and is subject to income tax and National Insurance in the normal way.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.