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Contents

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: employment and earnings test

SPM160400 | Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: employment and earnings test

From HM Revenue & Customs · Statutory Payments Manual

The employment and earnings test

To be eligible for shared parental leave and/or pay, an employee must share the care of their child with a partner that meets an employment and earnings test. This test is as follows:

  • in the 66 weeks leading up to the baby’s expected due date the mother, father or mother’s partner will have worked for at least 26 weeks and earned an average of £30 in any 13 of those weeks.

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