Shared Parental Leave and Pay (ShPL/ShPP) lets parents split up to 50 weeks of leave and 37 weeks of statutory pay after a birth or adoption. This guide explains how the entitlement is calculated, what each partner can receive, and the most tax-efficient ways to divide the leave.
For the full PocketWise guide to parental leave and financial planning, see the Family Finance Hub.
How Shared Parental Pay is calculated
Statutory ShPP rate 2026/27
£187.18 per week (or 90% of average weekly earnings, if lower)
This is the same rate as Statutory Maternity Pay weeks 7–39. The rate is set annually and subject to change — verify the current rate at gov.uk.
For comparison, Statutory Maternity Pay (SMP) starts at 90% of average earnings for the first 6 weeks (no cap), then drops to the ShPP rate. This means the first 6 weeks of maternity leave are often worth more than ShPP.
Worked example: how much leave and pay is available
Birth on 1 June 2026:
| Leave | Weeks | Paid? |
|---|---|---|
| Mandatory maternity leave (mother must take) | 2 weeks (4 in factories) | Yes (SMP at 90%) |
| SMP at 90% of earnings | Remaining of first 6 weeks | Yes |
| SMP at statutory rate | Weeks 7–39 | Yes — £187.18/week |
| Shared Parental Leave (max available to share) | 50 weeks | — |
| Shared Parental Pay (max available to share) | 37 weeks | Yes — £187.18/week |
| Unpaid Shared Parental Leave | Up to 13 weeks | No |
Total available to split between both parents: up to 50 weeks leave and 37 weeks pay.
Example split — couple earning similar salaries:
| Partner | Leave taken | Pay received |
|---|---|---|
| Mother | 6 weeks SMP (90%) + 18 weeks ShPP | 6 weeks at 90% + 18 × £187.18 |
| Partner/father | 19 weeks ShPP + 6 weeks unpaid | 19 × £187.18 + £0 |
| Total paid ShPP weeks used | 37 (18 + 19) | — |
Mother’s SMP: 6 weeks × 90% of weekly earnings (e.g. £600/week average = £540/week)
Partner’s ShPP: 19 × £187.18 = £3,556.42
Maximising household income from Shared Parental Leave
Strategy 1: Higher earner takes longer SMP period
If one partner earns significantly more, they should take the first 6 weeks of SMP at 90% of earnings before converting to ShPP — the 90% rate yields more than the flat ShPP rate if earnings are above £208/week.
Example (high earner at £700/week average):
- 6 weeks SMP at 90%: 6 × £630 = £3,780
- vs 6 weeks ShPP: 6 × £187.18 = £1,123
- Difference: £2,657 — always exhaust the 90% SMP weeks first
Strategy 2: Take leave simultaneously to reduce total months out of work
Both parents taking leave at the same time means you return to work sooner in total — important if one partner’s employer offers enhanced pay that is time-limited.
Strategy 3: Check your employer’s enhanced ShPP policy
Many employers (particularly large employers and public sector) offer enhanced ShPP at full pay or a higher rate. This can significantly change the financial calculation. Check your partner’s employer policy too — they may offer better terms than your own employer.
Leave planning calendar
You must give your employer at least 8 weeks’ notice of each ShPL period. Both parents can take leave at the same time or in separate, non-overlapping blocks.
Minimum notice requirements:
| Action | Notice required |
|---|---|
| Curtail maternity leave | 8 weeks before curtailment date |
| First ShPL booking | At least 8 weeks before start |
| Changing ShPL dates | At least 8 weeks before original start date |
| Requesting discontinuous leave (separate weeks) | Employer can refuse — must agree continuous leave |
Employer’s right to refuse discontinuous leave
If you request that ShPL is taken in separate, non-continuous blocks (for example, 2 weeks on, 2 weeks off), your employer can refuse and require you to take it in a single continuous block. This is why some couples prefer to take leave simultaneously and return together.
Tax and National Insurance on ShPP
ShPP is taxable income and subject to National Insurance (for employer and employee). It is processed through payroll and appears on payslips. If your ShPP is enhanced by your employer, the enhanced portion is also taxable.
Periods on ShPL where you are not receiving any pay (the unpaid weeks beyond 37 paid weeks) do not count as NI qualifying weeks for State Pension purposes — unless you are also receiving Child Benefit, which provides NI credits for parents of children under 12.