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Your complete guide to Shared Parental Leave in the UK

  • Learn how Shared Parental Leave (SPL) works for your business, and who is eligible

  • Find out what the rates for Shared Parental Leave pay are

  • Discover how to create an SPL policy that supports new parents

FormatPDF
Publication date22/12/2025
AuthorThe Payfit team

Help employees plan shared parental leave with confidence

Shared Parental Leave gives eligible parents more choice over how they share time away from work during the first year after a child’s birth or placement. Parents may be able to share up to 50 weeks of leave and up to 37 weeks of pay, subject to the statutory eligibility rules. For employers, the process involves more than recording dates. You need to handle eligibility information, notices, leave blocks, payroll and communication with care.

Our guide explains how Shared Parental Leave works and what to consider when creating an internal policy.

What will you learn from the guide?

The guide gives employers a practical overview of:

  • what Shared Parental Leave is and how it works;

  • the main eligibility and notice requirements;

  • how maternity and adoption leave interact with Shared Parental Leave;

  • Statutory Shared Parental Pay and payroll administration;

  • what to include in an internal policy;

  • why clear communication matters to employees and managers;

  • ways to plan leave and pay records more consistently.

How does Shared Parental Leave work?

Eligible parents can share leave during the first year after the child’s birth or placement. They may take leave at the same time, in separate periods or in blocks, depending on their circumstances and the notices they give.

A parent or adopter may need to end their maternity or adoption leave and pay before the remaining entitlement can be used as Shared Parental Leave. The detailed steps depend on the family’s circumstances, so employers should check the employee’s notices and the current GOV.UK guidance.

An employee must usually give at least eight weeks’ notice of the leave they want to take. GOV.UK explains the written notices and information an employer may request. :citeb8n

Check eligibility before confirming dates

Eligibility depends on the parents’ employment, earnings, responsibility for the child and the way maternity or adoption leave is ended. A parent may be eligible for leave but not for pay, or the family may qualify in a different way where one parent is self-employed.

Use a consistent checklist. Record the notices received, the dates requested and any information needed to assess the statutory conditions. Do not treat the guide as a substitute for checking the current official rules.

Record pay accurately

For the 2026/27 tax year, Statutory Shared Parental Pay is £194.32 per week or 90% of average weekly earnings, whichever is lower, for employees who meet the relevant conditions. :citebl4Pay is processed through payroll. Employers should check the current HMRC guidance for reporting, recovery and National Insurance treatment rather than relying on an old guide or a previous tax year’s rate. If the family’s leave pattern also involves paternity leave, our employer guide to paternity leave provides useful context.

Why create a Shared Parental Leave policy?

The statutory scheme sets minimum rules. An internal policy explains how your organisation applies those rules in practice.

A useful policy should set out who employees contact, what notices they need to provide, how the business records leave, how pay is handled and how managers communicate with employees. It should also explain how the organisation approaches requests for leave in blocks and how it manages handovers and cover. Where parents use KIT or SPLIT days, the policy should explain how those days are recorded and managed.

Clear information helps employees understand the process and gives managers a consistent framework. It does not remove the need to assess each request against the statutory scheme.

Frequently asked questions

What is Shared Parental Leave?

Shared Parental Leave is a statutory scheme that can allow eligible parents to share leave and pay during the first year after a child’s birth or placement. It sits alongside other family-leave arrangements, including Statutory Maternity Pay. The amount available depends on the family’s maternity or adoption leave and the statutory eligibility conditions.

Is Shared Parental Leave a statutory right?

The scheme is set out in law, but not every employee or family qualifies automatically. Employers must check the statutory conditions, notices and dates that apply to the individual case.

Who is eligible for Shared Parental Leave?

Eligibility depends on employment, earnings, responsibility for the child and the eligibility of the other parent. Employers should use the current GOV.UK guidance and the employee’s notices to assess the request. Where paternity leave is also relevant, the employer process for paternity leave should be reflected in the wider policy.

Who pays for Shared Parental Leave?

The employer normally processes Statutory Shared Parental Pay through payroll when the employee qualifies. The current rate and any recovery arrangements can change, so check HMRC guidance for the relevant tax year.

How many weeks of Shared Parental Leave are available?

Eligible parents can share up to 50 weeks of leave and up to 37 weeks of pay during the first year, subject to the scheme’s conditions. Parents planning separate blocks may also need to understand KIT and SPLIT days.

Can Shared Parental Leave apply if one parent is self-employed?

It can be possible in some circumstances, but the family must still meet the statutory conditions. Employers should not assume eligibility from employment status alone and should check the current official guidance.