| Guvnor

Made under: SSCBA 1992
Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer6

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

GENERAL

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 Definitions

s.003 Application

Part 2

ENTITLEMENT TO STATUTORY SHARED PARENTAL PAY (BIRTH)

2 of 13 sections shown

s.006 Notification and evidential requirements relating to the mother Regulated

Obtain and check required notices for Shared Parental Pay from the motherEmployer

s.007 Notification and evidential requirements relating to the father or partner Regulated

Collect notice and evidence for Shared Parental Pay from partnersEmployer

11 other sections in this Part — procedural and definitional

s.004 Entitlement of mother to statutory shared parental pay (birth)

s.005 Entitlement of father or partner to statutory shared parental pay (birth)

s.008 Variation of number of weeks of pay to be claimed and of periods when pay is to be claimed

s.009 Modification of notice conditions in case of early birth

s.010 Extent of entitlement to statutory shared parental pay (birth)

s.011 When statutory shared parental pay (birth) is not to be paid

s.012 Work during period of payment of statutory shared parental pay (birth)

s.013 Care of child during period of payment of statutory shared parental pay

s.014 Other cases where there is no liability to pay statutory shared parental pay

s.015 Conditions of entitlement to statutory shared parental pay: absence from work

s.016 Entitlement to statutory shared parental pay (birth) in cases relating to death

Part 3

ENTITLEMENT TO STATUTORY SHARED PARENTAL PAY (ADOPTION)

2 of 12 sections shown

s.019 Notification and evidential requirements relating to the adopter Regulated

Obtain and process shared parental pay notices and evidence from adoptersEmployer

s.020 Notification and evidential requirements relating to the partner Regulated

Obtain required notices and declarations for Shared Parental Pay (Adoption)Employer

10 other sections in this Part — procedural and definitional

s.017 Entitlement of adopter to statutory shared parental pay (adoption)

s.018 Entitlement of partner to statutory shared parental pay (adoption)

s.021 Variation of number of weeks of pay to be claimed and of periods when pay is to be claimed

s.022 Extent of entitlement to statutory shared parental pay (adoption)

s.023 When statutory shared parental pay (adoption) is not to be paid

s.024 Work during period of payment of statutory shared parental pay (adoption)

s.025 Care of child during period of payment of statutory shared parental pay

s.026 Other cases where there is no liability to pay statutory shared parental pay

s.027 Conditions of entitlement to statutory shared parental pay: absence from work

s.028 Entitlement to statutory shared parental pay (adoption) in cases relating to death

Part 4

CONDITIONS OF ENTITLEMENT RELATING TO EMPLOYMENT AND EARNINGS

0 of 11 sections shown

11 other sections in this Part — procedural and definitional

s.029 Conditions relating to employment and earnings of a claimant's partner

s.030 Conditions as to continuity of employment and normal weekly earnings relating to a claimant for statutory shared parental pay (birth)

s.031 Conditions as to continuity of employment and normal weekly earnings in relation to a claimant for statutory shared parental pay (adoption)

s.032 Normal weekly earnings of a claimant for statutory shared parental pay

s.033 Treatment of persons as employees

s.034 Continuous employment

s.035 Continuous employment and unfair dismissal

s.036 Continuous employment and stoppages of work

s.037 Change of employer

s.038 Reinstatement after service with the armed forces etc

s.039 Treatment of two or more employers or two or more contracts of service as one

Part 5

PAYMENT OF STATUTORY SHARED PARENTAL PAY

3 of 10 sections shown

s.042 Avoidance of liability for statutory shared parental pay Regulated

Pay shared parental pay even if you terminate employment to avoid itEmployer

s.044 Time when statutory shared parental pay is to be paid Regulated

Pay statutory shared parental pay within the required timeframe after HMRC decisionEmployer

s.045 Liability of the Commissioners to pay statutory shared parental pay Regulated

Other duties (1) — Crown / regulator

HMRC must pay Shared Parental Pay if the employer fails or is insolventStatutory regulator

7 other sections in this Part — procedural and definitional

s.040 Weekly rate of payment of statutory shared parental pay

s.041 Statutory shared parental pay and contractual remuneration

s.043 Payment of statutory shared parental pay

s.046 Liability of the Commissioners to pay statutory shared parental pay in case of legal custody or imprisonment

s.047 Payments by the Commissioners

s.048 Persons unable to act

s.049 Service of notices

1 other provision

s.statutory shared parental pay in special circumsta STATUTORY SHARED PARENTAL PAY IN SPECIAL CIRCUMSTANCES

Help complying

Guvnor’s practical routes through this instrument.

Resolve a Shared Parental Leave dispute: curtailment, eligibility, refused bookings

Problem-path for employers facing an SPL dispute — sort the right forum (HMRC, Employment Tribunal, or ERA 1996 §99 detriment), test the …

Family leave fast-path: handle a leave request this week

An employee has just given you a family leave notice. Use this fast-path to identify which statutory scheme applies, confirm eligibility, and …

Setting up Shared Parental Leave for the first time

A learning path for first-time employers building paternity, adoption and Shared Parental Leave policies from scratch. Walks you through scoping the policy, …

Handle SPL curtailment, disputed eligibility and refused-booking disputes

How to manage the dispute surface around Shared Parental Leave - curtailment-notice withdrawals, partner eligibility challenges, refusing discontinuous bookings correctly, and the …

How Shared Parental Leave works: a guide for employers and parents

Explainer on the Shared Parental Leave framework. Covers what SPL is and is not, the curtailment-and-conversion mechanic, eligibility for both parents, the …

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 …

Statutory family leave and pay rates 2026/27 (paternity, adoption, SPL/ShPP)

Quick lookup of statutory paternity, adoption and shared parental leave entitlements and pay rates for the 2026/27 tax year. For the underlying …

Connected legislation

The wider family of instruments made under the same parent Act.

The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 2002 SI 2002/2690

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.