Shared parental leave and pay: A guide for employers

Eden Scott is a team of recruitment professionals. While the information provided here is accurate to the best of our knowledge, it is intended for general guidance only. To ensure compliance with current and upcoming legislation, employers can consult with an HR or employment law specialist.

Shared parental leave

What is shared parental leave?

Shared parental leave (SPL) is a flexible leave option that allows parents to share time off work after the birth or adoption of a child. It allows both parents to spend time with their child while sharing childcare responsibilities.
 

What is statutory shared parental leave?

Statutory shared parental leave is the minimum amount of shared leave that employers must legally provide to eligible employees after a birth or adoption. It allows parents to take leave in blocks or together.
 

Who is eligible for statutory shared parental leave?

To be eligible for statutory shared parental leave, an employee must:
 

• Be the child’s biological parent or adoptive parent, or the partner of the child’s primary caregiver
• Share responsibility for the child’s upbringing with the person they’re sharing parental leave with

Unlike maternity and paternity leave, shared parental leave is not a day one right.

• One parent must have been continuously employed for at least 26 weeks by the end of the 15th week before the baby’s due date or adoption placement
• The other parent must have worked for at least 26 weeks out of the previous 66 weeks and earned at least £390 in total across 13 weeks.

How long is statutory shared parental leave in the UK?

Statutory shared parental leave allows parents to share up to 50 weeks of leave and 37 weeks of pay. 

This is in addition to the compulsory 2 weeks of maternity leave (or 4 weeks for factory workers) that birth mothers must take after the child is born.
 

When can employees start statutory shared parental leave?

Employees can start shared parental leave after the mother ends her maternity or adoption leave early (known as “curtailing” the leave). 

SPL can be taken in blocks or all at once. Parents can choose to take leave simultaneously or at different times.
 

Do eligible employees have to take shared parental leave?

No, SPL is optional. Parents can choose whether or not to opt in. To do that, they need to notify their employer and give them a signed declaration that confirms their eligibility and explains the shared leave arrangement.
 

Can employees take more time off than their statutory shared parental leave entitlement?

Yes, but it’s at the employer’s discretion. Employers can choose to offer additional leave, whether paid or unpaid.
 

Are part-time employees entitled to shared parental leave?

Yes, part-time employees are entitled to statutory shared parental leave if they meet the same eligibility criteria as full-time employees (see: ‘who is eligible for statutory shared parental leave?’)
 

Shared parental pay and benefits

What is shared parental pay?

Shared parental pay is the amount of money parents receive while taking statutory shared parental leave. 
 

What is statutory shared parental pay (ShPP)?

Statutory shared parental pay (ShPP) is the legal minimum amount employers must pay to employees during shared parental leave. It is similar to statutory maternity and paternity pay but is shared between both parents.
 

Who is eligible for statutory shared parental pay?

To receive ShPP, employees must:
 

• Be eligible for statutory shared parental leave.
• Have earned at least £123 per week (2024 threshold) during the 8-week ‘relevant period’ before the 15th week prior to the child’s due date or adoption placement.
• Have worked continuously for the same employer for at least 26 weeks by the end of the 15th week before the baby’s due date or adoption placement.
   

Who pays statutory shared parental pay?

Employers pay ShPP, but they can reclaim it from HMRC:
 

• Employers with Class 1 National Insurance contributions of £45,000 or less in the previous tax year can reclaim 103% of ShPP 
• Other employers can reclaim 92% of ShPP 

 

For how long do employees receive statutory shared parental pay?

ShPP is available for up to 37 weeks and is shared between the parents. The amount of pay depends on how the leave is divided.
 

How much is statutory shared parental pay?

Employees receive the lower of:
 

• £172.48 per week (2024 rate), or
• 90% of their average weekly earnings (before tax)
   

Are taxes and national insurance deducted from shared parental pay?

Yes, taxes and national insurance are deducted from statutory shared parental pay.
 

Do employers need to make pension contributions during shared parental leave?

Yes, employers must continue making pension contributions based on an employee’s usual earnings, even if the employee is receiving shared parental pay.
 

Shared parental leave for two-mother families

In a two-mother family, both parents are entitled to parental leave. The birth mother can take maternity leave and pay, while, if eligible, the non-birth mother can:
 

• Take statutory paternity leave and pay 
• Opt for shared parental leave (SPL) to split the leave and pay with the birth mother
• Take unpaid parental leave after the child’s birth
   

Shared parental leave work for two-fathers families.

In a two-father family, parental leave arrangements depend on the circumstances:

• If the child is adopted, both fathers are entitled to adoption leave and pay. One father can take statutory adoption leave, while the other may take paternity leave or shared parental leave.
• If the child is born via surrogacy, one father can take statutory adoption leave, and the other may take paternity leave or unpaid parental leave.
• Both fathers can take shared parental leave, provided they meet the eligibility criteria above.
   

Notification and timing

How should employees claim statutory shared parental leave?

Employees must:
 

• Let you know in writing how they plan to share their leave
• Provide a signed declaration from both parents that confirms their eligibility to take shared parental leave
• Notify you at least 8 weeks before their planned leave start date
   

How should employers respond to a statutory shared parental leave claim?

Employers must respond to SPL requests within 14 days, confirming the details of the leave arrangement. Employers can request additional evidence, like proof of the child’s birth or adoption placement.
 

How should employees claim statutory shared parental pay?

Employees must:
 

• Notify you of their intention to claim ShPP at least 8 weeks before the payment period begins.
• Provide all required evidence, including a signed declaration of eligibility.
   

How should employers respond to a statutory shared parental pay claim?

Employers must:
 

• Confirm the payment arrangements within 28 days of the claim
• Provide a written explanation if the employee is not eligible for ShP

 

Rights and protections

What rights do employees have when returning to work after shared parental leave?

Employees have the right to return to the same job if they take up to 26 weeks of shared parental leave. If they take more than 26 weeks, they are entitled to return to a similar job with the same or better terms and conditions.
 

Can an employee’s role be made redundant while they’re on shared parental leave?

Yes, but employees on shared parental leave have enhanced redundancy protections. Employers must offer a suitable alternative role wherever possible before considering other candidates.
 

What happens if an employee decides not to return to work after shared parental leave?

Employees can resign during shared parental leave, but they must provide the agreed notice period. Statutory shared parental pay will stop when their employment ends.
 

Can an employee work for another employer during shared parental leave?

Yes, if their contract allows, employees can work for another employer during their shared parental leave.
 

Communication and management

Can employers contact employees on shared parental leave?

Employers can make reasonable contact with employees during shared parental leave, but they should agree on communication preferences beforehand. Employers must keep employees informed about significant workplace changes, such as redundancies or job opportunities.
 

What are keeping in touch (KIT) days, and how do they work?

Employees on shared parental leave can use Keeping in Touch (KIT) days to work for up to 20 days without affecting their leave or pay. 

These days are optional and can be used for training, meetings, or regular work tasks. Employers and employees should agree on how KIT days will be managed.
 

Further reading

1 Maternity leave and pay: A guide for employers
2 Paternity leave and pay: A guide for employers
3 Adoption leave and pay: A guide for employers
4 GUIDE: Unfair dismissal - How to protect your business