Shared Parental Leave, Explained: Eligibility, Pay and the Arithmetic

Shared Parental Leave (SPL) has the lowest take-up of any family leave right, and the design is the reason: two different eligibility tests, a curtailment mechanic, and notice rules that GOV.UK spreads across two separate tools. Here is the whole system in one place, with the arithmetic.

How the shared pot is created

Maternity leave is 52 weeks and maternity pay 39 weeks. The mother must take at least 2 weeks after birth (4 if she works in a factory). Whatever she gives up beyond that, by curtailing her maternity leave with a written notice, becomes the shared pot: up to 50 weeks of leave and up to 37 weeks of pay. Curtailment is binding once the SPL period starts, so the decision deserves care.

The two eligibility tests

Both tests must be satisfied for either parent to take SPL. Statutory Shared Parental Pay (ShPP) additionally requires the parent claiming it to have average earnings of at least £129 a week. ShPP is £194.32 a week or 90% of average weekly earnings if lower - note there is no 6-week 90%-of-earnings enhancement as with maternity pay, which is why the first 6 weeks are usually left inside maternity pay.

Booking the leave: blocks and notices

• Each parent can give up to 3 period notices, so up to 3 separate blocks of leave each
• Each notice needs 8 weeks before the leave starts
• A notice for one continuous block must be accepted; a notice requesting discontinuous blocks (for example, alternate weeks) can be refused, in which case the total becomes one continuous block or is withdrawn
• Parents can be off together - the pot is shared, not alternated
• Up to 20 SPLIT days each (shared parental leave in touch days) allow work without ending the leave, on top of the 10 KIT days in maternity leave

Worked example: the 6+6 split

A couple expecting in October: the mother takes 20 weeks of maternity leave (6 at 90% of earnings, 14 at the flat rate), then curtails. The pot becomes 32 weeks of leave and 19 weeks of pay. The father, passing the continuity test, books 12 weeks of SPL starting the week she returns, claiming 12 weeks of ShPP at £194.32. She later books a further 6 weeks over the summer using her second notice, unpaid because the pay pot is exhausted at that point by design. Total parental time at home: 38 weeks, at a known cash cost the couple modelled in advance.

Edge cases worth knowing

• Self-employed partners cannot take SPL themselves, but their work record can satisfy the employment and earnings test so the employed parent qualifies.
• SPL must finish by the child’s first birthday (or the first anniversary of adoption placement) - unused weeks simply lapse.
• Redundancy during SPL: parents taking 6 or more consecutive weeks gain priority for suitable alternative vacancies, mirroring maternity redundancy protection.
• Each parent books through their own employer - the two employers never deal with each other, they rely on the signed declarations.

Related guides

This article provides general information only and is not legal or financial advice. Employment rights depend on your contract, employment status and circumstances. For advice on a specific situation, contact ACAS on 0300 123 1100 or a solicitor regulated by the SRA. Figures relate to the 2026/27 tax year and are verified against GOV.UK at the review date; always confirm current rates on GOV.UK before acting.

Frequently asked questions

How much is Shared Parental Pay in 2026?

£194.32 a week or 90% of average weekly earnings if lower, from 6 April 2026, for up to 37 weeks depending on how much maternity pay was left in the pot.

Can both parents be off at the same time?

Yes. SPL is a shared pot, not a relay - parents can take leave simultaneously, which is one of its main advantages over standard maternity plus paternity leave.

Can my employer refuse Shared Parental Leave?

A valid notice for a single continuous block cannot be refused. Only requests for discontinuous blocks within one notice can be turned down, converting to a continuous block or withdrawal.

Is Shared Parental Leave worth it financially?

It depends on employer enhancement. Statutory ShPP is flat at £194.32 with no 90%-of-earnings period, so families usually keep the first 6 weeks inside maternity pay. Where an employer enhances maternity pay but not ShPP, curtailing early can cost real money - check both policies before curtailing.

What are SPLIT days?

Up to 20 days each parent can work during SPL without ending the leave, agreed with the employer and paid as normal working days. They are separate from the 10 KIT days available during maternity leave.

Does SPL apply to adoption?

Yes. The same structure applies from placement, with adoption leave and pay curtailed instead of maternity, and the deadline is the first anniversary of placement.

Sources

• GOV.UK: Shared Parental Leave and Pay
• GOV.UK: Plan your Shared Parental Leave and Pay
• GOV.UK: Benefit and pension rates 2026 to 2027