Glossary · UK

What is Shared Parental Leave?

A UK statutory entitlement allowing eligible parents to share up to 50 weeks of leave and 37 weeks of Statutory Shared Parental Pay after the birth or adoption of a child.

Full Definition

Shared Parental Leave (SPL) was introduced in April 2015. It allows eligible parents to share up to 50 weeks of leave (minus any maternity leave taken by the mother). Of that, up to 37 weeks can be paid at the Statutory Shared Parental Pay (ShPP) rate of GBP 194.32/week (2026/27) or 90% of average weekly earnings if lower. The remaining weeks are unpaid. Eligibility: both parents must have worked continuously for their employer for at least 26 weeks before the 15th week before the expected week of childbirth, and each must earn at least the lower earnings limit (GBP 129/week in 2026/27). The mother must curtail her maternity leave to create SPL weeks. Leave can be taken in up to 3 discontinuous blocks (if the employer agrees), or in one continuous block. ShPP is taxed as earnings via PAYE in the same way as salary. NI contributions and auto-enrolment pension continue during ShPP. Employer-enhanced SPL policies (matching maternity pay) are offered by some large employers; employees should check their contract.