Shared Parental Leave: Employer's Guide

Shared parental leave gives parents flexibility in how they care for their child. Understanding the rules helps you manage requests properly.

What Is Shared Parental Leave?

Shared parental leave (SPL) allows eligible parents to:

• Share up to 50 weeks of leave between them
• Share up to 37 weeks of statutory pay
• Take leave at the same time or separately
• Return to work between blocks of leave

Key principle: The mother must end her maternity leave early to create SPL to share.

How SPL Is Created

The Process

1. Mother takes maternity leave (minimum 2 weeks compulsory)
2. Mother gives "curtailment notice" to end maternity leave
3. Remaining leave converts to shared parental leave
4. Both parents can share this leave pool

The Maths

Starting Point	Amount
Total maternity leave	52 weeks
Minus compulsory maternity leave	-2 weeks
Available for SPL	50 weeks

Statutory Pay	Amount
Total maternity pay	39 weeks
Minus compulsory period	-2 weeks
Available ShPP	37 weeks

Eligibility for SPL

For the Mother

To be eligible, the mother must:

• Have been employed for 26 weeks by the end of the 15th week before expected week of childbirth
• Still be employed at the start of each SPL period
• Give proper notice
• Curtail her maternity leave

For the Partner

To take SPL, the partner must:

• Share responsibility for the child
• Have been employed for 26 weeks in the 66 weeks before expected week of childbirth
• Have earned at least £30/week on average for 13 of those 66 weeks

Note: The partner doesn't need to be the father - could be mother's spouse, civil partner, or partner.

Employment and Earnings Test

For their partner to qualify, the employee must have a partner who meets the "employment and earnings test":

• Employed or self-employed for 26 of the 66 weeks before the due date
• Earning at least £30 per week on average in 13 of those weeks

Types of Leave

Continuous Leave

One unbroken block of leave:

• You must accept this if employee is eligible
• Can be taken by one or both parents
• Standard entitlement

Discontinuous Leave

Leave with gaps (e.g., 4 weeks off, 4 weeks work, 4 weeks off):

• You can refuse this
• Must respond within 2 weeks
• If refused, employee can take as continuous block
• Or withdraw and submit new notice

Notice Requirements

Notice of Entitlement

At least 8 weeks before first SPL period, employee must provide:

• Their name
• Partner's name
• Start and end dates of maternity/paternity leave
• Total SPL and ShPP available
• How much each parent intends to take
• Indication of leave dates (can change later)
• Declarations from both parents

Period of Leave Notice

At least 8 weeks before each leave period:

• Start date
• End date
• Can be combined with entitlement notice
• Up to 3 notices allowed (unless you agree to more)

Curtailment Notice

Mother's notice to end maternity leave:

• Must give at least 8 weeks' notice
• Can be binding or non-binding initially
• Becomes binding when partner takes SPL

Shared Parental Pay (ShPP)

Rate

Same as statutory maternity pay:

• 90% of average weekly earnings
• Or statutory rate (£184.03 in 2024/25), whichever is lower
• No 90% rate for first 6 weeks (that's SMP only)

Who Pays

• Employer pays ShPP
• Recover 92% from HMRC (or 103% if small employer)
• Same process as SMP recovery

Eligibility for ShPP

Must have:

• 26 weeks' continuous employment by end of qualifying week
• Normal weekly earnings above Lower Earnings Limit
• Given proper notice

Managing SPL Requests

When You Receive Notice

1. Check eligibility - verify employment and notice requirements
2. Request evidence if needed (birth certificate, declaration)
3. Continuous leave - must accept if eligible
4. Discontinuous leave - decide whether to accept within 2 weeks

Responding to Discontinuous Leave

Options within 2 weeks:

• Accept as requested
• Propose alternative dates
• Refuse (employee can then take as continuous)

If no response in 2 weeks:

• Employee can take as continuous block starting on requested date
• Or withdraw and submit new notice

Evidence You Can Request

Within 14 days of receiving notice:

• Copy of birth certificate (or declaration if not yet born)
• Name and address of partner's employer

Keeping in Touch (KIT) Days

Shared Parental Leave in Touch (SPLIT) Days

• Up to 20 SPLIT days per parent
• Separate from 10 KIT days during maternity leave
• Parent can work without ending SPL
• Pay is by agreement (at least normal rate)
• Both parties must agree

Using SPLIT Days

• Training
• Conferences
• Keeping up to date
• Important meetings
• Handovers

Returning to Work

After SPL of 26 Weeks or Less

Right to return to:

• Same job
• Same terms and conditions

After SPL of More Than 26 Weeks

Right to return to:

• Same job if reasonably practicable
• Or suitable alternative work
• Not less favourable terms

Combined Leave

If combined with maternity/paternity leave totals more than 26 weeks, the "more than 26 weeks" return rights apply.

Record Keeping

What to Keep

• All notices received
• Dates of SPL taken
• ShPP paid
• Correspondence
• Any agreements on discontinuous leave

How Long

Keep for 3 years after the end of the tax year in which SPL ends.

Common Scenarios

Scenario 1: Mother Takes 26 Weeks, Partner Takes Rest

• Mother takes 26 weeks maternity leave
• Curtails maternity leave at 26 weeks
• Partner takes 24 weeks SPL
• Partner receives 13 weeks ShPP (37-24 weeks of SMP = 13)

Scenario 2: Parents Take Leave Together

• Mother curtails at 20 weeks
• Both take 10 weeks SPL together
• Total leave used: 30 weeks (20 mat + 10 SPL each)
• Both receive ShPP for their SPL period

Scenario 3: Discontinuous Leave

• Parent requests: 4 weeks SPL, return for 4 weeks, then 4 weeks SPL
• You can accept, refuse, or propose alternatives
• If refused, they can take 8 weeks continuous instead

SPL vs Other Leave Types

Feature	Maternity	Paternity	SPL
Maximum weeks	52	2	50 (shared pool)
Pay weeks	39	2	37 (shared pool)
Can be shared	No	No	Yes
Discontinuous	No	No	Yes (if agreed)
KIT days	10	N/A	20 each

Employer's Checklist

When Employee Announces Pregnancy

• Provide information about SPL
• Explain notice requirements
• Clarify your policy on enhanced pay

When Receiving SPL Notice

• Check notice meets requirements
• Verify eligibility
• Request evidence if needed
• Respond within 14 days (for discontinuous)
• Confirm arrangements in writing

During SPL

• Offer SPLIT days if appropriate
• Maintain communication
• Process ShPP correctly
• Keep records

Before Return

• Confirm return date
• Plan handover
• Ensure job is available
• Consider any flexible working requests