Shared Parental Leave (ShPL) lets eligible parents in the UK share up to 50 weeks of leave and 37 weeks of statutory pay between them, giving families far more flexibility than maternity or paternity leave alone. The scheme, introduced under the Shared Parental Leave Regulations 2014, allows parents to take leave in blocks, return to work, or even take leave at the same time.

This guide covers how Shared Parental Leave works in 2026: who qualifies, how pay is calculated, the notification process, and the employer administration steps you need to get right.

Key takeaways

Eligible parents can share up to 50 weeks of leave and 37 weeks of statutory pay between them.
Both parents must have earned at least £120 per week on average over the 8-week period ending 15 weeks before the baby’s due date.
You can take leave simultaneously, in alternate blocks, or a combination — there is no fixed split.
The employer recoups Shared Parental Pay (ShPP) from HMRC at the statutory rate.
Notice must be given at least 8 weeks before the first period of ShPL you intend to take.

How Shared Parental Leave works

ShPL replaces the portion of maternity leave and pay that the mother does not use. The mother must have taken at least 2 weeks of maternity leave, and the remaining leave and pay can be transferred to either or both parents.

Under the Maternity Leave, Adoption Leave and Shared Parental Leave (Amendment) Regulations 2024, the scheme covers birth and adoptive parents equally from April 2025 onwards.

The key parameters are:

Entitlement	Weeks available
Shared Parental Leave	Up to 50 weeks
Shared Parental Pay	Up to 37 weeks at the statutory rate

A couple can split these weeks however they choose. For example, one parent takes 20 weeks while the other takes 15, or both take 10 weeks each with the remainder unused. Unused leave simply expires — it cannot be transferred between unrelated parents or carried over.

Who qualifies for Shared Parental Leave

Both parents must meet these criteria to use ShPL:

The mother (birth parent):

Must be entitled to maternity leave
Must have earned at least £120 per week on average over the 8-week period ending 15 weeks before the due date

The partner:

Must have been continuously employed for at least 26 weeks by the end of the 15th week before the due date
Must still be employed at the start of the first ShPL period
Must meet the earnings threshold of at least £120 per week over the qualifying period

The earnings threshold changes annually. From April 2026 the lower earnings limit for statutory payments is reviewed by the Secretary of State — check the gov.uk statutory rates page for the current figure.

Shared Parental Pay rates

For the 2025–26 tax year (April 2025 to April 2026), ShPP is the higher of 90% of the parent’s average weekly earnings or £184.03 per week. The rate is confirmed annually by the Department for Business and Trade.

From April 2026, the rate is expected to rise in line with the statutory pay increase. Employers should check the updated rates each tax year before processing ShPP.

Worked example

Sara and James are expecting their first child. Sara has been employed for 18 months at a salary of £35,000. James has been employed for 3 years at a salary of £28,000. Both meet the earnings threshold.

They agree on the following split:

Period	Sara	James
Maternity leave	6 weeks	—
Shared leave	20 weeks	12 weeks
Total leave	26 weeks	12 weeks

Sara’s 20 weeks of ShPL leave are taken in two blocks: 12 weeks immediately after her maternity leave, then an 8-week block starting 3 months later. James takes his 12 weeks as a single continuous block starting from the baby’s due date.

Sara’s ShPP is calculated at 90% of her average weekly earnings (£35,000 ÷ 52 = £673.08) = £605.77 per week, which exceeds the statutory rate, so she receives 90%. James’s average weekly earnings (£28,000 ÷ 52 = £538.46) = £484.62 per week at 90%, also above the statutory rate.

The notification process

The notification process involves three stages:

Curiosity notice — The parents inform the employer they are considering ShPL (advisory, no legal effect).
Notice of entitlement and intention — Both parents’ employers receive formal notices. The birth parent’s notice must be given at least 8 weeks before the first intended ShPL period. It includes the requested weeks of leave and the pattern of leave.
Notice of period of leave — Confirms the exact start and end dates, given at least 8 weeks before each block.

Employers have 8 weeks from receiving the notice of entitlement to confirm whether the leave request is valid. The period of leave cannot be amended once confirmed — a change requires a new notice and the same 8-week notice period.

Parents can change their mind about ShPL at any point up to the end of the notice period, but once leave has started, the employer is not obligated to agree to changes to the requested pattern.

Employer obligations

Your core duties as an employer are:

Accept or query ShPL requests within 8 weeks — you cannot refuse a valid request.
Process ShPP and reclaim it from HMRC using the Real Time Information (RTI) system.
Maintain terms and conditions during ShPL — the parent retains accrued holiday, pension contributions, and contractual benefits (except pay).
Update payroll each time a ShPL period starts or ends — ShPP is only paid during weeks the parent is actually on ShPL.
Keep records of ShPL notices and calculations for at least 3 years after the leave ends.

Can an employer reject Shared Parental Leave?

You can query the validity of a ShPL notice if the required information is missing, but you cannot refuse a properly completed request. There is no business-need exception. The parent must take the leave they have requested once the notice period has passed.

However, you can propose amendments during the consultation stage — for example, suggesting a different pattern of leave blocks — but these are proposals, not requirements. The parent decides whether to accept them.

The return to work

At the end of ShPL, the parent returns to the same role or, if that is not reasonably practicable, a similar role on terms no less favourable than before the leave. This mirrors the protection on return from ordinary maternity leave.

The parent does not have to commit to a specific return date at the time of giving the ShPL notice — you can request reasonable notice of the return date, but the parent is not legally required to provide it more than 8 weeks in advance of each ShPL period.

Common pitfalls

1. Losing ShPL pay because of incorrect averaging

The 8-week qualifying period ends 15 weeks before the due date. Many payroll teams incorrectly use the wrong end date, resulting in inaccurate average weekly earnings and either over- or under-paying ShPP.

2. Confusing the 8-week notice period

The 8 weeks run from the date the notice is received, not from the date the notice was sent. Parents sometimes post or email the notice and assume the clock started immediately — it does not.

3. Forgetting to reclaim ShPP from HMRC

ShPP is paid by the employer but fully reimbursed by HMRC. Failing to claim the reimbursement creates an unnecessary cost that compounds with each qualifying employee.

4. Not maintaining terms during ShPL

Pension contributions, holiday accrual, and contractual benefits continue during ShPL. Cutting these off during the leave period creates a breach of the parent’s terms of employment.

For more UK context, see our guide to statutory maternity leave, the overview of the main types of leave employers manage, and our guide to absence management.

Frequently asked questions

Can both parents take Shared Parental Leave at the same time?

Yes. Parents can take up to 8 weeks of ShPL simultaneously. This is often used in the weeks immediately after birth to provide both parents with time at home together.

What happens to unused Shared Parental Leave?

Unused ShPL expires at the end of 52 weeks from the date the child was born or placed for adoption. It cannot be transferred to another parent or carried over to a future child.

Do I have to take all my Shared Parental Leave in one block?

No. You can take leave in up to three separate blocks (or more if both parents agree with their employers), with gaps in between where you return to work. The pattern is flexible.

Does Shared Parental Leave affect maternity leave?

Yes. ShPL reduces the amount of maternity leave and pay available to the birth parent. The parent must take at least 2 weeks of maternity leave, and the remaining weeks convert to ShPL.

Can an employee on a fixed-term contract use Shared Parental Leave?

Yes, as long as they meet the continuous employment and earnings criteria. Fixed-term employees are not excluded from ShPL as long as the qualifying conditions are satisfied.

Putting it into practice

Five steps cover most Shared Parental Leave administration:

Confirm both parents meet the earnings and employment criteria before processing the notice.
Set up ShPP as a separate payroll line that can be toggled on and off for each ShPL period.
Reclaim ShPP from HMRC through RTI each time it is paid — do not wait for the end of the tax year.
Maintain pension, holiday accrual, and contractual benefits throughout every ShPL period.
Record all ShPL notices and confirmation dates for at least 3 years.

You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that tracks Shared Parental Leave notices, calculates ShPP across multiple parents, and keeps the return-to-work process organized keeps your payroll accurate and your employees confident.

Sources

Last updated: 26 July 2026. This article is general information, not legal advice.

Shared Parental Leave in the UK: How the Scheme Works