Shared parental leave pay: An employer’s guide

Shared parental leave is one of the UK’s most flexible family leave entitlements. It allows working parents to divide time off and pay after welcoming a child, helping families share caring responsibilities more evenly.

For employers, it introduces new layers of complexity, especially when it comes to eligibility, payroll and ensuring fair treatment. Managing shared parental leave pay (ShPP) correctly is essential for compliance and for supporting working parents in a meaningful way.

Here we explain what shared parental leave is, how to check eligibility, how ShPP interacts with enhanced maternity pay and what employers need to do to calculate and process payments accurately.

What is shared parental leave?

Shared parental leave (SPL) was introduced to give families more choice over how they manage childcare during the first year after birth or adoption. It enables eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them.

Unlike maternity or adoption leave, SPL can be taken in blocks and shared between two people. Parents can be off work together, take turns, or alternate shorter periods of leave depending on what works best for their family.

SPL applies to:

• Birth parents.
• Adoptive parents.
• Intended parents through a surrogacy arrangement.

The leave must be taken within the first 12 months after the child’s birth or adoption placement. Parents can split it into a maximum of three separate blocks each, unless the employer agrees to more.

While this flexibility is valuable for families, it means HR teams need clear processes. Tracking leave dates, verifying eligibility and managing pay through payroll can quickly become complex without the right systems in place.

For an overview of other types of parental leave, you can read our guide to parental leave.

How to check employee and partner eligibility

Shared parental leave pay is only available to employees who meet certain conditions. Employers must verify both the employee’s and their partner’s eligibility before approving any request.

Employee eligibility

To qualify for SPL and ShPP, the employee must:

• Share responsibility for the child with their partner.
• Have been continuously employed by you for at least 26 weeks by the end of the 15th week before the expected week of childbirth or by the date they are matched with a child for adoption.
• Remain employed with you when they take leave.

Partner eligibility

The employee’s partner must also meet work and earnings requirements. They must have:

• Worked (employed or self-employed) for at least 26 weeks in the 66 weeks before the baby’s due date or adoption match date.
• Earned at least £390 a week on average in any 13 of those 66 weeks.

Notice requirements

Employees must give at least eight weeks’ written notice to take SPL. This notice must include:

• A declaration of eligibility from both parents.
• The intended pattern of leave.
• Confirmation of how much maternity or adoption leave has been curtailed.

Employers can request additional information to verify eligibility and can refuse discontinuous blocks of leave if they would cause disruption. However, open communication and early discussion usually help avoid any issues.

How does shared parental leave interact with enhanced maternity pay?

If your organisation offers enhanced maternity or adoption pay, it’s important to review how this interacts with ShPP.

Legally, you don’t have to provide the same enhancement for shared parental leave. The statutory minimum is sufficient. However, applying different rules can create risk. Courts have found that where enhanced maternity pay is offered but not matched for shared parental leave, employers may face claims of indirect sex discrimination.

Employer options

1. Parity approach – Match enhanced maternity pay for shared parental leave. This promotes equality and helps position your organisation as family-friendly.
2. Statutory-only approach – Limit ShPP to statutory rates. This is lawful but may appear less inclusive.
3. Hybrid approach – Offer partial enhancement or flexible top-ups for both parents.

Policy pitfalls to avoid

• Unclear terms: If your policy doesn’t specify how enhanced pay applies, confusion can arise when employees request shared leave.
• Inconsistent application: Unequal treatment between parents can cause disputes and reputational damage.
• Failure to update documentation: Outdated handbooks often omit SPL policies entirely, which can lead to errors.

If you already offer enhanced maternity pay, extending equivalent terms to shared parental leave may simplify administration and reduce legal risk. It also helps demonstrate your commitment to equality.

To review your current entitlements, you can also see our guide to maternity leave and guide to adoption leave and pay.

How much is shared parental leave pay?

Shared parental leave pay (ShPP) is available for up to 37 weeks, provided the parents meet all eligibility requirements.

For the 2025/26 tax year, the statutory rate is £187.18 per week or 90% of the employee’s average weekly earnings (whichever is lower). 

A maximum of 37 weeks can be paid, depending on how much maternity or adoption pay has already been taken. If the mother or primary adopter has used all 39 weeks of statutory maternity or adoption pay, there will be no shared parental pay left to use.

Comparison with maternity pay

Statutory maternity pay (SMP) is more generous at the start. It provides 90% of average weekly earnings for the first six weeks, then the statutory rate for 33 weeks. Whereas shared parental pay begins at the statutory rate straight away. This means the overall amount families receive can differ, depending on how they divide leave.

If a mother takes 20 weeks of maternity leave, she will have used 20 weeks of her 39-week entitlement to statutory pay. The remaining 19 weeks of pay can be converted into shared parental pay if both parents qualify.

Employers must confirm the remaining entitlement before approving shared leave.

Who pays for shared parental leave?

Employers are responsible for making shared parental pay payments to eligible employees. As with maternity or paternity pay, the cost is recoverable through HMRC.

Reclaiming ShPP

• Most employers can reclaim 92% of statutory payments.
• Small employers (those with less than £45,000 in annual Class 1 National Insurance contributions) can reclaim 103%.

Payroll process

Shared parental pay is handled through payroll in the same way as statutory maternity pay. You’ll need to:

1. Record the payments on the employee’s payslip.
2. Report them in your PAYE submissions.
3. Reclaim the statutory portion from HMRC.

If your employees take leave in blocks, ensure your payroll system can handle non-continuous payments. Shared leave can restart multiple times and manual tracking increases the risk of errors.

Using HR and payroll software that integrates leave tracking with payroll is the simplest way to manage shared parental pay. Tools like Employment Hero’s payroll software calculate statutory entitlements automatically and update PAYE submissions in real time. For a broader overview of payroll best practice, see our payroll guide.

Examples of enhanced shared parental leave pay

Let’s take a look at some examples of enhanced shared parental leave pay and what options are available to your business.

Example 1: Matching maternity pay for shared leave

A financial services firm offers enhanced maternity pay of 16 weeks at full pay. To ensure parity, it extends the same enhancement to employees taking shared parental leave. This allows either parent to receive 16 weeks at full pay, followed by statutory pay for the remainder of the entitlement.

Impact: The firm reports an increase in the number of fathers taking shared leave and improved satisfaction among returning parents.

Example 2: Hybrid enhancement

A tech company pays eight weeks at full pay and eight weeks at half pay for shared parental leave. This is lower than its enhanced maternity pay but still above the statutory rate.

Impact: Employees view this as a balanced and inclusive policy that supports both parents. It helps the company maintain a competitive edge in recruitment.

Example 3: Employer-funded top-up scheme

A retail business provides statutory ShPP but adds an additional two-week top-up payment for any employee who shares leave equally with their partner. The initiative encourages shared childcare and creates a positive culture around gender equality.

Enhanced shared parental pay sends a powerful signal that your business values families and equality. While it involves additional cost, the return on investment often comes through stronger engagement, reduced turnover and a more attractive employer reputation.

Impact: Uptake of shared leave doubles within a year, with employees citing it as a key reason for staying with the company after starting a family.

Employer compliance responsibilities

Shared parental leave requires employers to follow clear compliance steps to stay within UK employment law. Beyond simply approving requests and making payments, employers must demonstrate that their policies and processes are transparent, consistent and legally sound.

Written policy requirements

Every employer should have a written shared parental leave policy, even if the company has never received a request before. The policy should outline:

• Who qualifies for SPL and ShPP.
• How to apply for shared leave and pay.
• Notice and evidence requirements.
• How leave can be taken (continuous or discontinuous).
• How pay is calculated and when it is made.
• What happens if the employee returns early or changes their leave plans.

Having a policy in place protects both the business and employees. It provides a reference point in the event of disputes and demonstrates compliance with statutory duties.

Managing leave notices and discontinuous leave requests

Responding to leave notices

Once an employee submits their SPL notice, the employer has 14 days to respond in writing. The response should:

• Confirm whether the employee is eligible for shared parental leave and pay.
• Acknowledge the requested dates of leave.
• Confirm if the requested leave pattern (continuous or discontinuous) is accepted.
• Outline any discussions required if the pattern cannot be accommodated.

Employers should log every SPL request, maintain copies of all notices and record the dates of correspondence. These records will be essential if HMRC audits statutory pay records or if an employment dispute arises.

Handling discontinuous leave blocks

Unlike maternity or paternity leave, shared parental leave can be taken in non-consecutive blocks. For example, a parent might take four weeks off, return to work for a month and then take another six weeks of leave. Employers have the right to refuse discontinuous leave requests if the pattern would cause operational difficulties. However, collaboration is encouraged.

Employers should:

• Meet with employees to discuss possible alternative patterns.
• Keep decisions consistent and well-documented.
• Avoid making assumptions based on gender or role type.
• Communicate decisions promptly and clearly.

If a discontinuous request is refused, the employee can withdraw the notice within 15 days and submit a new request for a continuous block, which the employer must accept.

Record keeping and data protection

Employers must keep records of shared parental leave and pay for at least three years. These records should include:

• The start and end dates of each period of shared parental leave.
• Amounts of ShPP paid and the corresponding recovery claimed from HMRC.
• Copies of all notices and declarations.

Records must be stored securely and handled in line with data protection legislation. Employers should ensure that only HR or payroll staff with legitimate reasons can access personal details about family leave.

Equality and discrimination considerations

Compliance extends beyond administrative duties. Employers must ensure that employees taking shared parental leave are not treated less favourably than others. This includes:

• Protection from unfair dismissal or detriment related to SPL.
• Equal treatment in access to promotion, training and bonuses.
• Continued accrual of holiday and pension contributions during leave.

Failing to uphold these protections can lead to costly tribunal claims. Employers should train managers to understand employee rights and handle SPL discussions sensitively.

Best practice for supporting employees during ShPP

Supporting employees throughout shared parental leave pay (ShPP) is an opportunity for employers to show that they value work-life balance and inclusivity. The best organisations go beyond compliance, offering structured support that helps employees stay connected and confident during their time away.

Communication and planning

Open communication should start as soon as an employee indicates that they may wish to take shared parental leave. Employers can hold an informal meeting to explain how SPL and ShPP work, discuss potential dates and outline any paperwork that will be needed. Providing clarity at this stage reduces stress and ensures realistic planning for both parties.

During leave, it is helpful to agree how often the employee would like to receive updates about the workplace. Some employees will want regular updates on projects or company news, while others may prefer to step back completely. Respecting individual preferences is key to maintaining trust.

Keeping-in-touch (KIT) and shared parental leave in touch (SPLIT) days

Employees on shared parental leave can take up to 20 SPLIT days without ending their leave period. These are in addition to the 10 KIT days available to those who have taken maternity or adoption leave.

These days can be used for a range of activities, such as:

• Attending training sessions or workshops.
• Taking part in team meetings or planning sessions.
• Preparing for return-to-work transitions.
• Supporting projects that align with the employee’s skills or interests.

Employers should make sure that both parties agree in writing how SPLIT days will be used and how they will be paid. These days should always be voluntary and never imposed. Payment for SPLIT days should be processed through payroll and treated as normal earnings.

Reintegration and return-to-work planning

Returning from shared parental leave can feel like a major adjustment, particularly for new parents balancing work and family life. Employers can make this transition smoother by:

• Offering phased returns to work, such as reduced hours for the first few weeks.
• Providing flexible or hybrid working options where possible.
• Holding a return-to-work meeting to discuss priorities, training needs, and any support required.
• Ensuring that returning parents are reintroduced to projects and colleagues in a structured way.

Employers should treat the return from SPL as an opportunity to re-engage the employee with the company’s culture and goals. Managers can show appreciation for the employee’s contribution and reassure them that their career development remains a priority.

Maintaining inclusion and wellbeing

Employees on shared parental leave should continue to feel like valued members of the team. Inclusion can be maintained by:

• Keeping them informed of major company updates (with consent).
• Inviting them to social or professional events if they wish to attend.
• Offering access to wellbeing resources, such as mental health support or employee assistance programmes.
• Checking in near the end of their leave to discuss how they are feeling about returning.

Employers should ensure that parents taking shared leave are not overlooked for promotions, training or new projects. Building a culture that supports family life helps to attract and retain diverse talent.

Download the full guide

Supporting shared parental leave is more than a legal obligation. It reflects a culture of equality, respect and care. When employers actively promote fair parental leave policies and provide practical support during ShPP, they strengthen their reputation as a family-friendly workplace. 

If your organisation is ready to take the next step in creating a supportive environment for working parents, download our Parents at Work guide.