Statutory Shared Parental Pay 2026/27: Rates, Eligibility and How to Claim

What Is Shared Parental Leave and Pay?

Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) were introduced in April 2015 to give families more flexibility in how they share childcare responsibilities in the year following birth or adoption. The scheme allows couples to divide leave and pay between them, rather than having the full entitlement attached solely to the mother.

Before SPL, the framework was largely binary: the mother took maternity leave and the father or partner took 1-2 weeks of paternity leave. The only flexibility was Additional Paternity Leave, which allowed fathers to take some of the mother's unused leave -- but take-up was very low.

Under the current system:

• Total available leave: 52 weeks (50 of which can be shared after the mandatory 2-week period)
• Total weeks of statutory pay: 39 (37 of which can be shared once the mother curtails SMP)
• Both parents can be on leave simultaneously if they choose
• Leave can be taken in up to 3 separate blocks per parent (subject to employer agreement for discontinuous arrangements)

ShPP is paid at the same rate as the flat-rate SMP: £184.03/week from April 2026, or 90% of the parent's average weekly earnings if that figure is lower.

Eligibility: The Tests Both Parents Must Meet

Shared Parental Leave and Pay have distinct eligibility tests. Both the mother and the father/partner must individually qualify, and the mother must trigger the process by curtailing her own SMP entitlement.

The Mother's Eligibility Test

To be eligible for SPL and ShPP, the mother must:

1. Be entitled to Statutory Maternity Leave (she must have at least 26 weeks' continuous employment with her employer by the 15th week before the expected week of childbirth -- known as the "qualifying week")
2. Have average weekly earnings of at least £123 (the lower earnings limit for 2026/27)
3. Give notice to curtail her SMP entitlement

The Partner's Eligibility Test (Father or Co-Parent)

The partner must:

1. Be an employee (employed, not self-employed or a worker) of any employer (not necessarily the same as the mother's employer)
2. Have worked for their current employer for at least 26 continuous weeks by the 15th week before the expected week of childbirth
3. Have average weekly earnings of at least £123/week in the 8-week period ending with the qualifying week
4. Still be employed by that employer at the start of each period of SPL they take

The Care Condition

Both parents must also share responsibility for the child's care at the time of each period of SPL they take.

Curtailing SMP: How the Pot Is Created

The shared leave and pay pool only exists once the mother formally curtails her Statutory Maternity Leave and Pay. This is a critical -- and often misunderstood -- step.

How curtailment works:

The mother gives her employer a "maternity leave curtailment notice" specifying the date on which she will end her maternity leave. This date must be at least 2 weeks after birth (4 weeks if she works in a factory or workshop). The curtailment notice is binding once submitted, with very limited ability to revoke it.

The weeks of SMP remaining from the curtailment date become the "ShPP pot" available to the family. If the mother was entitled to 39 weeks of SMP and curtails after 20 weeks, 19 weeks of ShPP are available (deducting the mandatory 2 weeks, so 37 weeks maximum).

If the mother is not entitled to SMP but has been receiving Maternity Allowance (for example, because she was self-employed before joining employment), the same curtailment logic applies to the Maternity Allowance claim -- however, this is administered through DWP rather than her employer, and the rules differ slightly.

Notice Periods and Leave Blocks

The 8-Week Notice Rule

Each period of Shared Parental Leave must be notified to the employer at least 8 weeks before it starts. The notice (called a "period of leave notice") must specify:

• The start date of the leave
• The end date of the leave
• Whether the notice is for a continuous or discontinuous leave period

Each parent can submit up to 3 period of leave notices. Once a notice is submitted, it can be varied by agreement with the employer, but this requires further notice and the 8-week window effectively limits how quickly leave can be adjusted.

Continuous vs Discontinuous Leave

Continuous leave means a single unbroken block of SPL. If you give 8 weeks' notice for a continuous period, your employer must grant it. They cannot refuse.

Discontinuous leave means two or more separate periods of leave with periods of work in between -- for example, "I want to work Mondays and Tuesdays and be on SPL Wednesdays to Fridays for 3 months." Employers can refuse discontinuous requests. If refused, the parent has 14 days to convert the request to a single continuous block, or withdraw it entirely.

The practical implication is that creative sharing arrangements (e.g. both parents alternating weeks, or both taking the same weeks simultaneously) need employer cooperation if they involve discontinuous patterns. Some employers are flexible and will agree informally; others insist on continuous blocks only.

ShPP and Your Take-Home Pay

ShPP at £184.03/week is equivalent to approximately £9,570 over a full 37-week period. This is treated as employment income for tax purposes, so it is subject to income tax and National Insurance in the normal way.

However, the amounts involved are typically well below the income tax personal allowance of £12,570. If a parent takes ShPP as their only income during that period, they would owe no income tax. If they also receive a partial week of full pay from a period of "keeping in touch" days, this is added together.

Example for a parent taking 15 weeks of ShPP:

• ShPP: 15 x £184.03 = £2,760
• Combined with other income in the year: depends on how much full salary was earned before/after SPL
• If total year income is below £12,570: no income tax on ShPP

For higher earners returning from SPL, the calculation becomes more complex as the SPL weeks are combined with full-salary weeks for annual tax purposes. The take-home pay calculator can model your specific situation.

Salary Sacrifice and ShPP

One important caveat: salary sacrifice arrangements (for pensions, childcare vouchers or cycle to work) are calculated based on your actual pay. During ShPP, your pay is £184.03/week -- so standard salary sacrifice deductions may be larger in percentage terms or may exceed your ShPP income. Review any salary sacrifice arrangements with your employer before starting SPL to avoid unexpected deductions.

Employer Enhanced Policies

The statutory ShPP rate of £184.03/week is relatively modest. Many larger employers, particularly in professional services, technology and the public sector, offer enhanced shared parental pay that matches or exceeds their enhanced maternity pay.

Key variations in employer policies:

• Some employers pay full salary for some or all of the 37 weeks of ShPP
• Some pay enhanced rates only if both parents meet qualifying criteria
• Some offer "neonatal leave top-up" or enhanced provisions for premature births
• A small number of employers offer Parental Leave Pay equality -- matching the same enhanced rate regardless of which parent takes leave

Check your employment contract, staff handbook or HR department for your employer's specific policy before planning your leave. Enhanced pay is typically subject to a "clawback" clause if you leave within a set period after returning from SPL (commonly 3-6 months).

Practical Tips for Using SPL Effectively

Plan early. The 8-week notice requirement means SPL plans need to be settled well before the intended start date. Discuss options with both employers as early as practical.

Coordinate with the mother's SMP. Map out the full 39-week SMP entitlement first, then decide when and how to curtail. The curtailment is irreversible except in very limited circumstances (such as the partner dying or losing their job).

Keeping in Touch (KIT) and Shared Parental Leave in Touch (SPLIT) days. Each parent on SPL can take up to 20 SPLIT days working during their SPL period without ending their leave. These are paid at normal salary and can ease the transition back to work or allow attendance at important meetings.

Consider tax implications across the whole year. SPL periods affect annual income. If you return to full salary mid-year, your total annual income may still put you in the higher rate band, affecting the tax efficiency of the leave period as a whole.

The SPL framework, while complex, offers genuine flexibility for modern families. Understanding your entitlements and notice requirements upfront makes the process significantly smoother.