When it comes to balancing family life and work, Shared Parental Leave (SPL) gives new parents in the UK more flexibility than ever before. It allows both partners to share time off after having a baby or adopting, rather than just one person taking the majority of the leave.

Introduced in 2015, SPL continues to be an important part of modern workplace rights — but understanding exactly how it works can be confusing. In this guide, we’ll explain the rules, eligibility, pay entitlements, and how employers manage SPL through payroll.

What Is Shared Parental Leave?

Shared Parental Leave (SPL) is a UK government scheme that allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of pay after the birth or adoption of a child.

It’s designed to give families flexibility, letting parents decide how to divide time off work, either by taking leave together or one after the other.

For example:

• A mother could take 20 weeks of maternity leave and then share the remaining 32 weeks with her partner as SPL.
• Both parents could take some time off at the same time or alternate between them.

How Does Shared Parental Leave Work?

To use Shared Parental Leave, one parent must end their maternity or adoption leave early, and the remaining time converts into SPL.

The leave can be taken:

• In one continuous block, or
• In separate blocks (for example, returning to work for a few weeks and then taking more leave later).

This flexibility helps parents manage work schedules, childcare needs, and family life more effectively.

How Much Shared Parental Pay Can You Get?

Eligible parents can receive Statutory Shared Parental Pay (ShPP) for up to 37 weeks.

For the 2025/26 tax year, ShPP is paid at:

• £184.03 per week or
• 90% of your average weekly earnings (whichever is lower)

Employers may offer more generous terms through enhanced company policies, but the statutory minimum applies nationwide.

Who Is Eligible for Shared Parental Leave?

Eligibility for SPL depends on both employment status and relationship with the child.

You can use SPL if:

1. You (and your partner) share responsibility for the child (by birth or adoption).
2. One of you is entitled to maternity, adoption, or paternity leave or pay.
3. You’ve been employed for at least 26 weeks by the end of the 15th week before the baby is due (or date of adoption match).
4. You earn at least £123 a week (before tax).

The other parent must also meet basic work and income tests, even if they are self-employed.

How to Apply for Shared Parental Leave

To apply for SPL, employees must give their employer:

1. Written notice of eligibility and intention to take SPL.
2. At least 8 weeks’ notice before the leave starts.
3. Dates for each block of leave (if not continuous).

Employers can request supporting evidence, such as a birth certificate or adoption documents, and confirm leave schedules accordingly.

Rights and Protections During SPL

Employees taking Shared Parental Leave have similar rights to those on maternity or adoption leave, including:

• Job protection – you have the right to return to the same or a similar role.
• Accrual of annual leave during SPL.
• Protection from discrimination or unfair treatment related to leave.
• Pension contributions continue while receiving ShPP.

Employers must ensure payroll and HR systems handle these correctly to avoid compliance issues.

How Employers Manage SPL Through Payroll

Shared Parental Pay is processed through PAYE, like other statutory payments. Employers:

• Record ShPP payments on employee payslips.
• Reclaim 92% (or 103% for small employers) of statutory payments from HMRC.
• Keep detailed records for at least 3 years, including notice forms and payment dates.

Accurate payroll processing is essential to prevent overpayments or missed HMRC claims.

Common Mistakes to Avoid

1. Failing to give notice on time: Both employees and employers must stick to the 8-week rule.
2. Incorrect pay calculations: Always base pay on average weekly earnings, not contracted salary.
3. Not reclaiming ShPP properly: Employers should use real-time PAYE submissions.
4. Misunderstanding eligibility: Both parents must meet employment and earnings criteria.

Final Thoughts

Shared Parental Leave offers families more choice and flexibility than ever before, allowing both parents to bond with their child and share responsibilities fairly. However, it also brings administrative and payroll challenges for employers.

Understanding eligibility rules, deadlines, and accurate payment processing is essential to staying compliant with HMRC.

That’s why many companies rely on expert Payroll Services in London to manage statutory payments like Shared Parental Pay accurately, ensuring compliance, efficiency, and peace of mind for both employers and employees.