Shared Parental Leave 2026/27: How SPL Pay Is Split and Calculated

What Is Shared Parental Leave?

Shared Parental Leave (SPL) is a UK scheme that allows eligible parents to divide maternity or adoption leave and pay between them. Introduced in 2015, it gives families far more flexibility than the traditional model where mothers take most of the leave and fathers are limited to two weeks of paternity leave.

For births and adoptions from April 2026 onwards, the 2026/27 statutory rates apply. Understanding the shared parental leave pay calculation matters because the amount you receive, when you receive it, and how much tax you pay all depend on how you and your partner structure the leave.

The scheme applies to:

• Birth parents (mother and her partner)
• Adoptive parents
• Parents of children born through surrogacy

SPL can be taken in separate blocks or simultaneously, allowing couples to design an arrangement that fits their finances and childcare needs.

How Much Is Shared Parental Pay in 2026/27?

Statutory Shared Parental Pay (ShPP) in 2026/27 is paid at the lower of:

• £184.03 per week, or
• 90% of your average weekly earnings (AWE)

This is the same rate as Statutory Paternity Pay (SPP) and aligns with the lower-rate weeks of Statutory Maternity Pay (SMP). For context, SMP pays 90% of AWE for the first 6 weeks, then drops to £184.03/week (or 90% AWE if lower) for the remaining weeks — the ShPP rate matches that lower phase.

Example calculation:

Suppose one parent earns £28,000/year gross before going on leave.

• Average weekly earnings: £28,000 / 52 = £538.46/week
• 90% of AWE: £538.46 × 0.90 = £484.61/week
• Statutory cap: £184.03/week
• ShPP payable: £184.03/week (because the statutory cap is lower)

For a parent earning £10,000/year:

• Average weekly earnings: £10,000 / 52 = £192.31/week
• 90% of AWE: £192.31 × 0.90 = £173.08/week
• Statutory cap: £184.03/week
• ShPP payable: £173.08/week (because 90% AWE is lower than the cap)

Eligibility: Who Qualifies for SPL?

Both parents must meet separate eligibility tests before SPL can be triggered.

The mother (or primary adopter) must:

1. Be entitled to Statutory Maternity Leave or SMP/Maternity Allowance
2. Have curtailed (ended early) their maternity leave or SMP/MA entitlement
3. Share responsibility for the child with the other parent

The other parent (the "partner") must:

1. Have been employed or self-employed for at least 26 of the 66 weeks before the baby's due date
2. Have earned at least £390 in total across any 13 of those 66 weeks (an average of £30/week)
3. Share responsibility for the child

Earnings threshold for ShPP: To receive statutory ShPP, you must have average weekly earnings of at least £125/week (the Lower Earnings Limit for NI purposes) in the 8 weeks before your qualifying week.

Both parents do not need to be employed by the same type of employer. One could be employed and one self-employed — though self-employed parents cannot receive ShPP (only the employed parent can claim it through their employer).

How the 50 Weeks Is Split

When the mother ends maternity leave early, the remaining entitlement converts into a shared pot:

• Total maternity leave: 52 weeks
• Compulsory maternity leave (cannot be shared): 2 weeks after birth (4 weeks if you work in a factory)
• Maximum SPL available: 50 weeks
• Maximum paid weeks in the SPL pot: 37 weeks (the remaining SMP entitlement, if any, converts to ShPP)

If the mother takes 12 weeks of maternity leave before curtailing:

• Weeks remaining: 52 - 12 = 40 weeks SPL available
• Paid weeks remaining: 37 - 6 = 31 weeks (assuming she used 6 enhanced weeks of SMP)

The couple can then divide those 31 paid weeks and 9 unpaid weeks however they choose. Weeks do not have to be taken consecutively — each parent can request blocks, and both can even be on leave simultaneously (each drawing from their own ShPP entitlement).

Worked example of splitting:

• Mother curtails maternity leave at week 12
• Remaining pot: 31 paid weeks + 9 unpaid weeks
• Mother takes 10 more weeks of SPL (paid)
• Partner takes 21 weeks (paid) + 9 weeks (unpaid)
• Total leave taken: 40 weeks each drawing from the same pot

The Tax and NI Maths on ShPP

ShPP counts as employment income and is subject to income tax and National Insurance in the same way as your salary — but the amounts are usually modest.

Annual ShPP if you take 37 paid weeks:

37 weeks × £184.03 = £6,809.11

At this level, your ShPP falls well within the £12,570 personal allowance. If this is your only income during the year (or your other earnings in the same tax year are low), you will owe no income tax.

If you return to work mid-year, your total income for that tax year combines your salary and ShPP. For example:

• Salary earned before/after leave: £22,000
• ShPP for 20 weeks: 20 × £184.03 = £3,680.60
• Total taxable income: £25,680.60
• Tax-free personal allowance: £12,570
• Taxable: £25,680.60 - £12,570 = £13,110.60
• Income tax at 20%: £2,622.12

National Insurance on ShPP:

Your employer deducts NI from ShPP if your weekly pay exceeds the Lower Earnings Limit (£125/week). At £184.03/week, you are above this threshold but below the Primary Threshold (£242/week). This means you earn NI qualifying weeks (protecting your State Pension entitlement) without actually paying NI contributions. If you also receive employer top-up, NI kicks in above £242/week at 8%.

Giving Notice and Planning Your Blocks

SPL is not automatic — you must notify your employer formally and in advance.

Notice requirements:

1. Curtailment notice: The mother tells her employer when she plans to end maternity leave (at least 8 weeks before the curtailment date)
2. Opt-in notice: Both parents notify their respective employers of their intention to use SPL (can be submitted at any time)
3. Period of Leave notice: Each parent must give at least 8 weeks' written notice before each block of SPL begins

You can request up to 3 separate blocks of SPL per parent. Employers can postpone (but not refuse) a block if operational reasons apply, within the bounds set by law.

Practical planning checklist:

• Agree the overall leave split between you as early as possible
• Check your employer's enhanced SPL policy (if any)
• Submit curtailment and opt-in notices together to simplify admin
• Budget for the transition — ShPP is significantly less than most salaries
• Consider childcare costs from when SPL ends

How SPL Interacts With Other Benefits

Taking SPL affects more than just your pay — it ripples into other financial areas:

Pension: Most employer pension contributions pause during unpaid SPL and reduce during paid ShPP (as contributions are usually a % of pay). You can make personal contributions to maintain pension savings. The Annual Allowance of £60,000 applies to your total pension inputs across the year.

Universal Credit: If your household income drops significantly during SPL, you may become eligible for Universal Credit. The UC calculation uses actual monthly earnings, so if ShPP falls below the UC income threshold for your household, you could receive a top-up.

Child Benefit: Child Benefit (£26.05/week for the eldest child in 2026/27) is separate from SPL and is not means-tested at point of claim — though the High Income Child Benefit Charge applies if either parent earns over £60,000. A period on ShPP alone will not trigger this charge.

Salary Sacrifice: If you were making salary sacrifice pension contributions before leave, these typically pause during SPL. Check your scheme rules and consider whether resuming contributions immediately on return is financially viable.

Common Mistakes in the SPL Pay Calculation

1. Confusing SMP and ShPP rates

The first 6 weeks of SMP are paid at 90% of AWE with no cap — that rate does not carry over into ShPP. Once leave converts to SPL, the lower cap of £184.03/week (or 90% AWE if lower) applies.

2. Forgetting the 37-week paid limit

The total paid entitlement is 37 weeks between the couple. If one parent takes 37 paid weeks, the other gets zero paid weeks. Planning the split carefully avoids surprises.

3. Assuming both parents can claim from separate 37-week pots

There is one shared pot. Taking SPL simultaneously does not create two independent entitlements — both parents draw from the same 37-week pool.

4. Missing the earnings qualifying week

Your average weekly earnings are measured over the 8 weeks ending with your qualifying week (usually 15 weeks before the due date). If you had unpaid leave or variable earnings in that window, your AWE — and therefore your ShPP entitlement — may be lower than expected.

5. Overlooking tax-year timing

If your ShPP spans two tax years (e.g., March to July), the income is split across those years. This can affect your overall tax position and any tax credits or benefits based on annual income.

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This article is for information only and does not constitute financial or tax advice. Tax rules may change. Consult a qualified adviser for your specific situation.