Shared Parental Leave and Pay — Splitting Leave Between Parents in 2026/27
How Shared Parental Leave and Statutory Shared Parental Pay work for UK parents splitting leave after a birth or adoption, for the 2026/27 tax year.
How the Leave Gets Shared
Shared Parental Leave (SPL) allows a mother or primary adopter to bring their maternity or adoption leave (and pay) to an early end and share what remains with their partner. Up to 50 weeks of leave and up to 37 weeks of pay become available to split between the two parents, and — unlike standard maternity leave, which is generally one continuous block — SPL can be taken in separate blocks, at different times, and even with both parents off together for a period, giving families considerably more flexibility in how caring responsibilities are structured in the first year.
Pay Rates Compared
| Type of pay | Typical structure |
|---|---|
| Statutory Maternity Pay | 90% of average weekly earnings for the first 6 weeks, then the standard statutory weekly rate (or 90% of earnings if lower) for the remaining weeks |
| Statutory Shared Parental Pay | Generally the standard statutory weekly rate (or 90% of average weekly earnings if lower) throughout |
| Statutory Paternity Pay | Standard statutory weekly rate (or 90% of average weekly earnings if lower), for up to 2 weeks |
Because the higher 90%-of-earnings rate for maternity pay only applies for the first six weeks, a family choosing to shift some of the later maternity leave weeks into Shared Parental Leave generally isn't giving up much in weekly pay terms during that later period — the rates converge to broadly the same standard statutory weekly figure either way.
Independent Eligibility for Each Parent
Each parent's right to take Shared Parental Leave and receive Shared Parental Pay is worked out separately against their own employment — their own continuity of employment with their employer, and their own earnings meeting the qualifying threshold. This means SPL works perfectly well where the two parents have entirely different employers, or where one parent is employed and the other is self-employed (though self-employed parents don't themselves qualify for Shared Parental Pay in the same way, since it's an employee entitlement).
Tax Treatment Throughout
Whichever parent is receiving Shared Parental Pay in a given period has it taxed as normal earnings through their own employer's PAYE system — Income Tax and National Insurance apply in the usual way based on their tax code and total pay for that period, exactly as with Statutory Maternity or Paternity Pay. There's no special reduced or exempt tax treatment specifically for shared parental pay.
Planning a Shared Parental Leave Arrangement
- Confirm both parents individually meet the continuity of employment and earnings qualifying conditions
- Decide how the 50 weeks of leave and 37 weeks of pay will be split and whether any blocks should overlap
- Give both employers the required notice periods for the intended pattern of leave
- Estimate the household's combined take-home income across the shared leave period
Use the maternity pay and paternity pay calculators below as a starting point for estimating statutory pay across a shared leave arrangement.
Frequently asked questions
How much leave can be shared between parents under Shared Parental Leave?
A mother or primary adopter can end their maternity or adoption leave and pay early and share the remaining balance — up to 50 weeks of leave and up to 37 weeks of pay — with their partner, in blocks that can be taken separately or together, and even alternated, rather than needing to be used in one continuous block.
Is Statutory Shared Parental Pay the same weekly amount as Statutory Maternity Pay?
It's aligned with the standard statutory weekly rate used for Maternity, Paternity and Shared Parental Pay once the initial higher-rate portion of maternity pay (90% of average weekly earnings for the first six weeks) has ended — Shared Parental Pay itself is generally paid at the standard statutory weekly rate throughout, rather than including an equivalent higher-rate opening period.
Do both parents need to work for the same employer to use Shared Parental Leave?
No — each parent's entitlement to Shared Parental Leave and Pay is assessed against their own employer and their own qualifying conditions (continuity of employment and earnings tests), so it's entirely possible for a mother and her partner to work for two completely different employers and each take their share of leave from their own employer.
Is Shared Parental Leave pay taxable?
Yes — like Statutory Maternity, Paternity and Adoption Pay, Statutory Shared Parental Pay is taxable earnings, subject to Income Tax and National Insurance through PAYE in the normal way, and is reported and taxed by whichever employer is actually paying it during each period of leave taken.
Try the calculators
Related reading
Maternity Pay Rights UK 2026/27: SMP, Maternity Allowance, and Shared Parental Leave
Statutory Maternity Pay is £194.32/week in 2026/27 for 33 weeks, after 6 weeks at 90% AWE. Full guide to SMP, Maternity Allowance, Shared Parental Leave, KIT days, and a £35,000 salary worked example.
Statutory Maternity and Paternity Pay 2026/27: Rates and Entitlements
SMP pays 90% of earnings for 6 weeks then GBP 187.18/week. SPP pays GBP 187.18/week for 2 weeks. Here is the complete guide for 2026/27.
Enhanced Maternity Pay 2026/27: Budgeting for the Step-Down to Statutory
How employer-enhanced (contractual) maternity pay schemes top up SMP, and how to build a monthly budget for the drop from full pay to £194.32 a week — and then to nil.