Shared parental leave pay calculator

How Statutory Shared Parental Pay is calculated

Shared Parental Leave (SPL) lets eligible parents split up to 50 weeks of leave and up to 37 weeks of pay between them after a birth or adoption. Statutory Shared Parental Pay (ShPP) is paid at the lower of the statutory weekly rate (£194.32 for 2026/27) or 90% of the claimant's average weekly earnings (AWE). Each parent's ShPP is assessed individually against their own AWE — so if both parents take leave at the same time, each receives their own rate concurrently, using both parents' allocation simultaneously.

The 37 paid weeks are created by the mother or primary adopter curtailing their Statutory Maternity Pay (SMP) or Statutory Adoption Pay (SAP) before the end of the 39-week entitlement. For every week of SMP or SAP that is given up early, one week of ShPP becomes available in the shared pot. The parents can split those weeks however they choose — one parent could take all 37 weeks, or they could divide them in any combination. The total paid weeks across both parents cannot exceed the weeks surrendered from the original SMP or SAP entitlement.

Eligibility conditions for ShPP

Each parent who wants to claim ShPP must individually satisfy two sets of conditions. The employment and earnings test requires: 26 weeks' continuous employment with the same employer by the end of the 15th week before the expected week of childbirth (or the matching week for adoption), and average weekly earnings of at least £129 (2026/27) in the eight weeks before that qualifying point. The other-parent test requires the partner to have worked for at least 26 weeks in the 66 weeks before the due date and earned at least £30 a week on average in 13 of those 66 weeks. Both sets of conditions must be met before ShPP can be paid to the claiming parent.

Booking Shared Parental Leave

Each parent can submit up to three separate booking notices, each covering one continuous block of leave. You must give your employer at least 8 weeks' written notice before each block. Employers cannot refuse a continuous block, but they can decline a request for discontinuous (broken-up) leave and offer a continuous alternative instead. If the employer declines a discontinuous request and no agreement is reached within two weeks, you can withdraw the notice or convert it to a continuous block starting on the original first day.

How ShPP is paid and employer reclaim

ShPP is paid through your normal payroll and is subject to income tax and National Insurance in the usual way. Employers can reclaim most of the statutory amount from HMRC — 92% for standard employers, or 103% for small employers under Small Employers Relief (those whose annual Class 1 NI liability was £45,000 or less). Some employers offer enhanced shared parental pay, often matching their enhanced maternity pay policy. Check your staff handbook or ask HR before planning your leave, as enhanced pay typically comes with return-to-work conditions. Use this calculator to establish the statutory minimum before negotiating or accepting your leave plan.