A Practical Guide for UK Employers

Shared Parental Leave allows eligible parents to divide time away from work following a birth or adoption—but leave and statutory pay must be planned carefully.

How Does It Work?

Use a divided calendar to show how parents can share their leave.

Eligible parents can share up to 50 weeks of leave and 37 weeks of statutory pay during the child’s first year. The mother or primary adopter must first reduce their maternity or adoption entitlement.

Parents may take leave together, separately or in blocks, giving families greater flexibility.

Pay and Employer Responsibilities

Show a payslip beside a parental-leave checklist to highlight payroll obligations.

For 2026/27, Statutory Shared Parental Pay is £194.32 per week or 90% of average weekly earnings, whichever is lower. Eligibility depends on employment history, earnings and individual circumstances.

Employees normally need to provide at least eight weeks’ notice. Employers can usually reclaim 92% of statutory payments—or 109% when eligible for Small Employers’ Relief.

Planning for a Flexible Workforce

Use an accountant and employer reviewing a leave plan to demonstrate proactive support.

Clear policies and accurate payroll calculations help businesses support employees while controlling costs.

Ten Piece Limited can help employers confirm entitlement, calculate statutory pay and process HMRC reclaims correctly.