Guide

Set up Shared Parental Leave and Pay (SPL/ShPP) for an employee

Step-by-step process for handling a Shared Parental Leave and Pay request. Covers eligibility, the binding curtailment notice, the Notice of Entitlement, period-of-leave bookings, and ShPP calculation and recovery.

Shared Parental Leave (SPL) lets eligible parents share up to 50 weeks of leave and 37 weeks of statutory pay (ShPP) in the first year after a child is born or placed for adoption. SPL is created by the birth parent or main adopter ending their maternity or adoption leave early. You must process a request even if only one parent works for you.

You need to follow a defined sequence: confirm eligibility, accept a binding curtailment notice, receive a Notice of Entitlement (NoE), respond within 14 days, then handle each Period-of-Leave Notice (PLN) on its merits.

How curtailment converts maternity or adoption leave into SPL

Step-by-step process

Follow these steps in order. A request is invalid if any notice is missing or out of time.

  1. 1. Confirm both parents' eligibility

    Your employee must have 26 weeks' continuous service by the end of the 15th week before the expected week of childbirth (or matching week) and still be employed when SPL starts. The partner must satisfy the employment-and-earnings test - 26 weeks of employment or self-employment in the 66 weeks before the expected week of childbirth, with average weekly earnings of at least £30 in any 13 of those 66 weeks. The partner test is the most common failure point.

  2. 2. Receive the curtailment notice from the birth parent or main adopter

    SPL only exists once the birth parent or main adopter ends their maternity or adoption leave early. The curtailment notice is binding once given and cannot be revoked except in narrow circumstances (discovery of ineligibility, partner's death, or withdrawal within six weeks of the first PLN if no leave has yet started). The 2-week compulsory maternity leave after birth cannot be curtailed.

  3. 3. Receive a Notice of Entitlement and Intention (NoE)

    Each parent who wants to take SPL must give you an NoE at least 8 weeks before their first period of leave. The NoE must state the total SPL and ShPP each parent intends to take, when they expect to take it (an indication, not a booking), and include a signed declaration from the other parent confirming consent and eligibility.

  4. 4. Respond to the NoE within 14 days

    You may request reasonable evidence within 14 days of receiving the NoE - the child's birth certificate or adoption matching certificate, and the partner's name, address and employer details. You may also ask for a copy of the curtailment notice. You cannot refuse the NoE itself if eligibility is satisfied.

  5. 5. Handle each Period-of-Leave Notice (PLN)

    A PLN is the actual booking. It must be given at least 8 weeks before the leave starts. A continuous block (one unbroken period) cannot be refused. A discontinuous block (two or more separate periods in one notice) may be agreed, refused, or you may propose alternative dates - you have 14 days from receipt to do so. If you do not respond, the notice defaults to a single continuous block starting on the first date requested.

  6. 6. Apply the 3-notice cap per parent

    Each parent may give a maximum of three PLNs (including variations and cancellations). A combined NoE-and-PLN counts as one notice. Once the cap is reached, no further changes can be made unless you agree to waive it.

  7. 7. Calculate ShPP and any unused Statutory Maternity Pay or Adoption Pay

    ShPP is paid at the standard statutory weekly rate or 90% of average weekly earnings if lower. Treat the partner's unused Statutory Maternity Pay or Statutory Adoption Pay as a separate entitlement that converts to ShPP for them. Reclaim ShPP via the Employer Payment Summary at the standard recovery rate (or the higher Small Employers' Relief rate if eligible).

  8. 8. Agree any SPLIT days

    Each parent may work up to 20 Shared Parental Leave In Touch (SPLIT) days during their SPL without ending the leave. SPLIT days are by mutual agreement and are paid at a rate you agree with the employee (which may include normal pay less ShPP).

Shared Parental Leave and Pay - eligibility and how to apply

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