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Official guidance
Statutory Payments Manual

SPM160000 · Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information

  • SPM160100 · What is ShPP/SPL
  • SPM160200 · Conditions for entitlement to SPL
  • SPM160300 · Conditions for entitlement to ShPP
  • SPM160400 · Employment and earnings test
  • SPM160500 · Shared parental leave notice
  • SPM160600 · Statutory Shared Parental Pay and Leave (ShPP/SPL) -general information: shared parental pay notice
  • SPM160700 · Ending maternity or adoption leave/pay
  • SPM160800 · Revoking notice to end maternity or adoption leave
  • SPM160900 · Ending SMP, SAP or MA from a future date before returning to work
  • SPM161000 · Revoking notice to end SMP, SAP or MA
  • SPM161100 · Ending SMP, SAP or MA after returning to work
  • SPM161200 · Statutory Shared Parental Pay (ShPP/SPL) - general information: booking blocks of leave/pay
  • SPM161300 · Employee not entitled to ShPP
  1. Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: contents
  2. Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: what is ShPP/SPL

SPM160100 | Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: what is ShPP/SPL

From HM Revenue & Customs · Statutory Payments Manual

Statutory Shared Parental Pay (ShPP) and Shared Parental Leave (SPL) are statutory entitlements for eligible parents of babies due after 5 April 2015, or matched/placed for adoption after 5 April 2015.

SPL allows eligible parents flexibility to share leave between them, including taking leave at the same time and returning to work for periods in between periods of leave.

ShPP allows the mother or adopter to end their SMP or SAP early and the balance of pay can be shared between the parents.

Policy responsibility for the scheme rests with:

The Department for Business, Energy & Industrial Strategy (BEIS) and

The Northern Irish Department in Northern Ireland

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