Shared Parental Leave (SPL) and Pay (ShPP) Explained

According to the Children and Families Act 2014 and HMRC’s Shared Parental Pay guidance, eligible couples can share up to 50 weeks of leave and 37 weeks of pay, with ShPP set at £194.32 per week for 2026-27 (confirmed in HMRC’s April 2026 rate tables). Every figure on this page is sourced on our methodology page.

SPL lets two eligible parents share up to 50 weeks of leave and 37 weeks of pay during the first year after birth or adoption. Uptake is low (around 4-5% of eligible families) for structural reasons, but for the right family it can be the right choice.

The basic mechanics

SMP gives the birth parent 52 weeks of leave (39 paid + 13 unpaid). SPL lets the birth parent curtail the SMP entitlement, freeing up the remaining weeks for the other parent to claim. The birth parent must take at least 2 weeks (4 if a factory worker) immediately after birth, that block cannot be transferred.

After the compulsory weeks, the remaining 50 weeks of leave and 37 weeks of pay can be split between the two parents in any pattern. Both parents can be on leave simultaneously, or take alternating blocks. Each parent gives at least 8 weeks' notice before each leave block.

Eligibility, both parents must qualify

Birth parent: must qualify for SMP or Maternity Allowance, and must curtail to free up the SPL.

Other parent: must satisfy the "continuity of employment" test (26 weeks of employment by the end of the 15th week before EWC, still employed at the start of each SPL block) AND the "earnings test" (worked 26 of the previous 66 weeks earning at least £30/week in any 13 of them, a much lower bar than SMP's earnings test).

The asymmetry of eligibility is deliberate: it lets a self-employed or recently-self-employed partner qualify even when they wouldn't qualify for SPP through their own employer.

ShPP, the pay rate

Shared Parental Pay is flat-rate from week 1 at the lower of £194.32/week (2026-27) or 90% of the claimant's average weekly earnings. There is no 90% AWE step, this is the key financial difference between SPL and SMP. A higher-earning birth parent who transfers leave to a lower-earning partner often transfers low-pay weeks at the same flat rate the family was already on.

Common SPL patterns

• Birth parent 6 months, partner 6 months alternating: birth parent takes weeks 1-26, partner takes weeks 27-52. Each parent has uninterrupted bonding time.
• Simultaneous first 6 weeks, then birth parent continues: both parents at home immediately after birth (full pay if employer enhances), then partner returns to work, birth parent continues to ~week 39.
• Birth parent 9 months, partner 3 months at end: partner takes weeks 40-52 when SMP would have been unpaid anyway, a low-cost route to keep birth parent fully covered.
• Alternating monthly blocks: a few couples take alternating month-long blocks throughout the year. Logistically complex; rarely chosen.

SPLIT days, extended KIT during SPL

Each parent gets up to 20 SPLIT (Shared Parental Leave In Touch) days, paid at the agreed rate, not affecting SPL entitlement. SPLIT days are useful for managing the return-to-work transition or attending training during long leave blocks.

Is SPL financially worth it?

For most couples, no, the family income during SPL is the same flat rate the birth parent's SMP would have been after week 6. SPL becomes financially worthwhile in three specific situations:

1. The partner's employer offers enhanced ShPP at higher than statutory (rare, only 15-25% of large employers do).
2. The birth parent's earning power is materially higher and they need to return to work sooner, with the partner covering the second half of leave at flat rate.
3. The couple wants both parents to have uninterrupted bonding time and is willing to accept the flat-rate income.