Shared Parental Leave (ShPL) and maternity leave are both designed to give parents time with a new child, but they differ fundamentally in who can take them, how pay is calculated, and how they are administered. Maternity leave is an individual entitlement for the birth parent, while ShPL allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them. Understanding the differences is essential for employers processing leave requests and employees planning their time at home.
This guide compares Shared Parental Leave and maternity leave in the UK: the entitlements, the pay, the notification process, and the employer administration for each.
Key takeaways
- Maternity leave is an individual right for the birth parent — up to 52 weeks.
- Shared Parental Leave is a shared right — up to 50 weeks and 37 weeks of pay between two parents.
- Maternity pay (SMP) is 90% of average earnings for 6 weeks, then a statutory rate for 33 weeks.
- ShPP is the higher of 90% of average earnings or the statutory rate for up to 37 weeks.
- ShPL can only be claimed after the mother has taken at least 2 weeks of maternity leave.
The entitlements at a glance
| Feature | Maternity leave | Shared Parental Leave |
|---|---|---|
| Duration | Up to 52 weeks | Up to 50 weeks |
| Who can take it | Birth parent only | Both parents |
| Pay duration | Up to 39 weeks | Up to 37 weeks |
| Pay rate | 90% for 6 weeks, then statutory | Higher of 90% or statutory |
| Notice period | 15 weeks before due date | 8 weeks before ShPL starts |
| Can it be shared? | No | Yes — between parents |
Maternity leave: the individual right
Maternity leave is available to the birth parent regardless of length of service or earnings. Under the Employment Rights Act 1996, the employee is entitled to:
- 52 weeks of leave — 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave
- Statutory Maternity Pay (SMP) for up to 39 weeks — 90% of average weekly earnings for the first 6 weeks, then the statutory rate (or 90% if lower) for the remaining 33 weeks
The employee must give at least 15 weeks’ notice before the expected week of childbirth. The earliest she can start maternity leave is 11 weeks before the expected week of childbirth.
SMP is paid by the employer and reclaimed from HMRC. The employer does not need the employee’s agreement to start maternity leave — it is an automatic entitlement.
Shared Parental Leave: the shared right
ShPL allows eligible parents to share up to 50 weeks of leave and 37 weeks of statutory pay between them. The key differences from maternity leave are:
- Both parents must qualify — the mother must be entitled to SMP, and the partner must meet the employment and earnings criteria.
- ShPL replaces the unused portion of maternity leave — the mother must take at least 2 weeks of maternity leave before ShPL can begin.
- ShPP replaces the unused portion of SMP — the combined SMP and ShPP cannot exceed 39 weeks.
- ShPL can be taken in blocks — parents can return to work and take leave again later, unlike maternity leave which is typically a single continuous period.
Worked example
Sarah earns £35,000 per year. She takes 6 weeks of maternity leave at 90% pay, then transfers the remaining 46 weeks of leave and 33 weeks of SMP to ShPL.
She and her partner James (earning £28,000 per year) split the ShPL as follows:
| Parent | Leave weeks | Pay weeks | Pay rate per week |
|---|---|---|---|
| Sarah | 20 weeks | 15 weeks | £605.77 (90%) |
| James | 12 weeks | 12 weeks | £484.62 (90%) |
| Unused | 14 weeks | 6 weeks | — |
Sarah’s ShPP is 90% of her average weekly earnings (£673.08) = £605.77 per week for 15 weeks. James’s ShPP is 90% of his average weekly earnings (£538.46) = £484.62 per week for 12 weeks. The remaining 6 weeks of SMP are lost because neither parent claims them.
The notification process compared
The two leave types have very different notification requirements:
| Requirement | Maternity leave | Shared Parental Leave |
|---|---|---|
| Initial notice | 15 weeks before due date | Curiosity notice (advisory) |
| Formal notice | 8 weeks before ShPL start | 8 weeks before each block |
| Employer response | No approval needed | 8 weeks to confirm validity |
| Change of dates | Employee decides | Requires new notice + 8 weeks |
Maternity leave is straightforward — the employee notifies, the employer processes. ShPL requires a multi-step process with formal notices at each stage, and the employer has a specific window to confirm or query the request.
Pay comparison
The pay structure differs significantly between the two:
Maternity pay (SMP)
- Weeks 1–6: 90% of average weekly earnings (no cap)
- Weeks 7–39: The lower of the statutory rate (£184.03 per week in 2025–26) or 90% of average weekly earnings
Shared Parental Pay (ShPP)
- All weeks: The higher of 90% of average weekly earnings or the statutory rate
- Maximum 37 weeks total, combined with SMP
For high earners, SMP is more generous in the first 6 weeks because there is no cap on the 90% calculation. ShPP is more generous in later weeks because it uses the higher of 90% or the statutory rate, rather than the lower.
Common employer mistakes
1. Not processing ShPL because the mother is on maternity leave
ShPL can only be claimed after the mother has taken at least 2 weeks of maternity leave. But the mother can give the ShPL notice while she is still on maternity leave — the employer should begin processing the notice immediately.
2. Confusing ShPL with additional paternity leave
ShPL is a separate scheme from additional paternity leave (which was largely superseded by ShPL). The two have different eligibility criteria and pay structures.
3. Not reclaiming ShPP from HMRC
ShPP is paid by the employer but fully reimbursed by HMRC. Failing to reclaim creates an unnecessary cost.
4. Not maintaining terms during ShPL
The employee’s terms and conditions (except pay) continue during ShPL — pension, holiday accrual, and contractual benefits do not stop.
5. Refusing a valid ShPL request
ShPL is a statutory right. Refusing a valid request — or conditioning it on business needs — is a breach of the Shared Parental Leave Regulations 2014.
Putting it into practice
Five steps cover most maternity and ShPL administration:
- Set up separate leave types for maternity leave and ShPL in your HR system, with different pay calculation rules for each.
- Track the 15-week maternity notice and the 8-week ShPL notice independently — the two timelines run in parallel.
- Reclaim both SMP and ShPP from HMRC through RTI — do not batch reclaim at year-end.
- Maintain pension, holiday, and contractual benefits throughout both maternity leave and ShPL.
- Record all ShPL notices and confirmation dates for at least 3 years.
A leave management system that tracks maternity leave and Shared Parental Leave separately, calculates SMP and ShPP with the correct rates, and manages the 8-week confirmation deadline keeps your payroll compliant and your employees’ leave entitlements clear.
Sources
- Shared Parental Leave — gov.uk (primary source)
- Maternity and Paternity Leave — gov.uk (primary source)
- Shared Parental Leave Regulations 2014
- HMRC statutory pay rates
Last updated: 26 July 2026. This article is general information, not legal advice.