Shared Parental Leave and Pay: employer guide
Entitlement
If an employee is eligible and they or their partner end maternity or adoption leave and pay (or Maternity Allowance) early, then they can:
- take the rest of the 52 weeks of leave (up to a maximum of 50 weeks) as Shared Parental Leave (SPL)
- take the rest of the 39 weeks of pay (up to a maximum of 37 weeks) as Statutory Shared Parental Pay (ShPP)
A mother must take a minimum of 2 weeks’ maternity leave following the birth (4 if she works in a factory).
ShPP is paid at the rate of £184.03 a week or 90% of an employee’s average weekly earnings, whichever is lower.
Extra leave or pay
You can offer more than the statutory amounts if you have a company scheme for shared parental leave and pay. You must make sure your scheme’s policies are clear and available to staff.
Reclaiming payments
Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. You may be able to reclaim 103% if you qualify for Small Employers’ Relief. Read more about reclaiming statutory pay.