What is the statutory Shared Parental Pay rate in 2026/27?

For the 2026/27 tax year, statutory ShPP is paid at £187.18 per week, or 90% of your average weekly earnings (AWE), whichever is lower.

Can both parents take Shared Parental Leave at the same time?

Yes. Unlike traditional maternity and paternity leave, parents can take Shared Parental Leave concurrently, meaning both parents can be off work caring for the child at the same time, or they can stagger the leave consecutively.

What are the eligibility criteria for Shared Parental Leave?

To qualify for SPL, you must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before the baby is due, and remain with that employer. Your partner must have worked for at least 26 weeks in the 66 weeks leading up to the due date and earned at least £30 per week in 13 of those weeks.

What are Shared Parental Leave in Touch (SPLIT) days?

Each parent can work up to 20 SPLIT days during their shared parental leave without bringing the leave to an end or losing their statutory ShPP. These are in addition to the 10 Keeping in Touch (KIT) days available during maternity leave.

What is the statutory Shared Parental Pay rate in 2026/27?

For the 2026/27 tax year, statutory ShPP is paid at £187.18 per week, or 90% of your average weekly earnings (AWE), whichever is lower.

Can both parents take Shared Parental Leave at the same time?

Yes. Unlike traditional maternity and paternity leave, parents can take Shared Parental Leave concurrently, meaning both parents can be off work caring for the child at the same time, or they can stagger the leave consecutively.

What are the eligibility criteria for Shared Parental Leave?

To qualify for SPL, you must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before the baby is due, and remain with that employer. Your partner must have worked for at least 26 weeks in the 66 weeks leading up to the due date and earned at least £30 per week in 13 of those weeks.

What are Shared Parental Leave in Touch (SPLIT) days?

Each parent can work up to 20 SPLIT days during their shared parental leave without bringing the leave to an end or losing their statutory ShPP. These are in addition to the 10 Keeping in Touch (KIT) days available during maternity leave.

Statutory Parental Pay Engine • 2026/27

Shared Parental Pay Calculator (2026/27)

Q: Is Shared Parental Pay subject to tax and National Insurance?

Yes. ShPP is paid through your employer's PAYE payroll system and is subject to standard UK Income Tax and Class 1 Employee National Insurance deductions, as well as pension contributions and student loan deductions where applicable.

Calculate your statutory Shared Parental Pay (ShPP) and plan leave allocation between parents for the 2026/27 tax year. Model £187.18/wk statutory payments and employer top-ups.

Shared Parental Pay (ShPP) Calculator 2026/27

Model shared statutory leave (£187.18/wk) and employer top-ups between two parents.

1Parent 1 (or Mother / Primary Adopter)

Annual Salary (£/yr)Average Weekly Earnings: £730.77/wk

ShPP Weeks Taken: 18 weeks

Employer Enhanced Top-Up (£/wk, optional)

2Parent 2 (or Partner / Co-Parent)

Annual Salary (£/yr)Average Weekly Earnings: £615.38/wk

ShPP Weeks Taken: 19 weeks

Employer Enhanced Top-Up (£/wk, optional)

Combined Total Pay

£6,925.66

Across 37 combined weeks

Parent 1 Total ShPP

£3,369.24

£187.18/wk gross

Parent 2 Total ShPP

£3,556.42

£187.18/wk gross

Statutory ShPP Guidelines (2026/27):

• Statutory ShPP is paid at £187.18/wk or 90% of Average Weekly Earnings (AWE), whichever is lower.

• ShPP is subject to PAYE Income Tax and Class 1 Employee National Insurance contributions through payroll.

• Parents can take leave together at the same time or consecutively in up to 3 separate blocks each.

How Shared Parental Leave (SPL) & Pay (ShPP) Work

Under the *Children and Families Act 2014* and the *Shared Parental Leave Regulations 2014*, parents can share up to 50 weeks of leave and up to 37 weeks of statutory pay during the child's first year.

The mother must take a mandatory minimum of two weeks of maternity leave immediately following the birth (four weeks for factory workers). The remaining 50 weeks of leave and 37 weeks of pay can then be opted into the Shared Parental Leave scheme and divided between both parents as agreed.

Frequently Asked Questions

Clear answers based on official HMRC rules and statutory guidance.

Eligible parents can share up to 50 weeks of Shared Parental Leave (SPL) and up to 37 weeks of statutory Shared Parental Pay (ShPP). The mother or primary adopter must first end their maternity/adoption leave or commit to a binding notice of curtailment.

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Eligibility and payroll still matter

Statutory family pay depends on the applicable earnings period, employment conditions, dates and notice. An enhanced employer scheme may pay more than the statutory minimum.

Use a weekly statutory schedule as a planning estimate. Actual tax and NI depend on the pay periods and other earnings. Eligibility checks are not a decision by your employer or HMRC.

Check the rules for your circumstances

Official guidance supports the rules described here; it does not approve or certify this calculator. Confirm dates, eligibility and unsupported cases before making a financial decision.