Max leave
50w
Total entitlement (paid + unpaid)
SPL/ShPP 2026-27 37 paid weeks
Shared Parental Leave (SPL) and Pay (ShPP)
Both parents must meet the work and earnings continuity tests; the birth parent must curtail SMP/MA. Up to 50 weeks of leave + 37 weeks of pay can be split.
Paid weeks
37w
At flat rate or 90% AWE
Flat weekly rate
£187.18
2026-27 statutory amount
Earnings threshold
£125.00/wk
To qualify
According to the UK Department for Business and Trade's statutory parental leave guidance and HM Revenue & Customs (HMRC) administration data, PlainMaternity catalogues every UK statutory parental leave entitlement — Statutory Maternity Leave (SML), Statutory Paternity Leave (SPL), Statutory Adoption Leave (SAL), Statutory Shared Parental Leave (ShPL), and Parental Bereavement Leave (PBL). Eligibility rules, qualifying periods, who pays, notice requirements, and statutory pay rates are sourced directly from gov.uk's Employment Rights Act 1996 framework and the relevant amendment regulations through 2025.
See our methodology page for full source attribution, refresh cadence (statutory rates uplifted annually each April), and known limitations regarding employer-enhanced contractual pay (which often exceeds the statutory minimum). PlainMaternity is informational; HMRC and Acas are the canonical reference channels for individual eligibility disputes.
Who qualifies
Both parents must meet the work and earnings continuity tests; the birth parent must curtail SMP/MA. Up to 50 weeks of leave + 37 weeks of pay can be split.
Qualifying period
26 weeks continuous employment + earnings continuity test
Who pays
Each parent's own employer (recoverable from HMRC).
Notice required
At least 8 weeks before each leave block
Keeping In Touch (KIT) days
Up to 20 days of optional paid work during leave without ending it. KIT days are paid at the parties' agreed rate (often full pay) — they do not reduce statutory pay entitlement.
Pension treatment
Same as SMP for the period taken.
Historical flat-rate progression
| Tax year | Weekly rate | Threshold (LEL) | Notes |
|---|---|---|---|
| 2026-27 | £187.18 | £125.00 | Shared Parental Pay flat rate. |
| 2025-26 | £184.03 | £123.00 | Shared Parental Pay flat rate. |
Rates uprated annually each April. Source: HMRC rates and allowances publication.
Best-for / not-for
Best for: Parents who want to share caregiving, or where the higher earner is the birth parent and the lower earner can pause work.
Not for: Parents with low SPL uptake employers or where one partner does not qualify.
Governing law
Children and Families Act 2014; Shared Parental Leave Regulations 2014
HMRC / GOV.UK primary source
Source: https://www.gov.uk/shared-parental-leave-and-pay · Rates as of 2026-05-20 per HMRC rate-and-allowance publication
What this means for your family
SPL/ShPP sits in the wider context of UK statutory parental support. See how it compares with other schemes on the comparison page, model the cash flow with the pay calculator, or walk through a decision flow on the Shared Parental Leave decision engine. The full editorial methodology is documented on the methodology page.
Related schemes and guides
See also our explainer guides covering eligibility, KIT days, and enhanced employer policies.
