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Official guidance
Statutory Payments Manual

SPM200000 · Change in circumstances - contents

  • SPM200100 · Change in circumstances - Keeping in Touch (KIT) days
  • SPM200200 · Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days
  • SPM200300 · Change in Circumstances - working for the liable employer during the maternity/adoption/paternity/bereavement/neonatal pay period
  • SPM200400 · Change in Circumstances - working for an employer who is not liable for Statutory Payments
  • SPM200500 · Change in Circumstances - working on a self-employed basis during the MP/AP/ShPP/SPBP/SNCP period
  • SPM200600 · Change in Circumstances - contractual liabilities when employment has ended
  • SPM200700 · Change in Circumstances - employee goes outside the UK
  • SPM200800 · Change in Circumstances - employee in legal custody
  • SPM200900 · Change in Circumstances - stillbirths/child dies
  • SPM201000 · Change in circumstances - child does not start or stops living with the adopter
  • SPM201100 · Change in Circumstances - employee dies
  • SPM201200 · Change in Circumstances - request to change start/end date of ASPP (Historical Information)
  • SPM201300 · Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
  • SPM201400 · Change in Circumstances - paying ASPP following a change of mind in the event of the death of the mother/adopter
  1. Change in circumstances - contents
  2. Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days

SPM200200 | Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days

From HM Revenue & Customs · Statutory Payments Manual

Employees can work up to 20 SPLIT days during the shared parental pay period without it affecting their ShPP payments.

SPLIT days can be taken at any time during the shared parental pay period as single days or blocks of days.

Any amount of work done on a SPLIT day counts as one full SPLIT day even coming into work for one hour, a training session or to attend a meeting.

If work on a SPLIT day spans midnight it will count as one SPLIT day but only if this is the employee’s normal working pattern.

Any wages paid for the day’s work may be offset against the employer’s ShPP liability so long as the total amount of ShPP and earnings paid to the employee for the ShPP week is at least the ShPP entitlement.

If the employee returns to work for any day or part of a day which is not a SPLIT day they will lose the ShPP they were entitled to for the week in which they have worked.

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