What is Shared Parental Pay (ShPP) in 2026/27?

ShPP is paid at £194.32 a week from 6 April 2026, or 90% of the claimant's average weekly earnings - whichever is lower. Up to 37 weeks of ShPP can be shared between both parents under Shared Parental Leave. ShPP is paid by the employer through the normal payroll and is taxable like salary.

How many weeks of Shared Parental Leave and Pay are available?

Up to 50 weeks of Shared Parental Leave (SPL) and up to 37 weeks of Shared Parental Pay (ShPP) are available between both parents. The mother (or primary adopter) must take the first 2 weeks of compulsory maternity / adoption leave - those weeks do not enter the SPL pool. To unlock SPL the mother formally "curtails" her maternity leave so the unused weeks become shareable.

Who is eligible for ShPP?

To claim ShPP you must be an employee with at least 26 weeks of continuous employment by the 15th week before the expected week of childbirth ("the qualifying week"), still employed at the start of each week of SPL, and earning at least the £123 weekly Lower Earnings Limit on average. Your partner must also meet an employment + earnings test to release the leave for sharing.

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

Yes - both parents can be on SPL simultaneously, or in non-overlapping blocks of at least one week. Leave can be taken in up to three separate blocks per employer (a "discontinuous" pattern), which requires the employer's agreement. A single continuous block is a statutory right.

How much notice do I have to give my employer?

You must give your employer at least 8 weeks of written notice of any block of Shared Parental Leave and ShPP - including the planned start and end dates of each block, plus a curtailment notice from the mother / primary adopter ending her maternity / adoption leave. The notice is non-binding and can be varied twice.

Is Shared Parental Pay taxable?

Yes - ShPP is paid through PAYE and is subject to Income Tax and Class 1 employee National Insurance like any other earnings. Most claimants pay little or no tax on ShPP because their annual income drops during leave, but higher earners taking partial SPL alongside a working spell in the same tax year see the usual marginal-rate deductions.

Can my employer pay more than statutory ShPP?

Yes - some employers offer enhanced Shared Parental Pay (sometimes mirroring enhanced maternity pay). Enhanced ShPP is contractual rather than statutory; the £194.32 weekly rate is the floor an eligible employee can rely on for up to 37 weeks shared between both parents.

£1,300/wk Average Weekly Earnings: UK Shared Parental Pay 2026/27

At £1,300/wk average weekly earnings the 2026/27 weekly ShPP rate is £194 (capped at the £194.32 statutory rate). A full 37-week ShPP block at this rate pays £7,190 gross (net of estimated PAYE: £5,177). Up to 50 weeks of Shared Parental Leave is available between both parents. Verified against gov.uk: shared parental leave and pay.

Weekly ShPP rate

£194

Capped (90% of £1,300/wk = £1,170 > £194.32)

Gross ShPP (37 weeks)

£7,190

Full ShPP entitlement

Net of PAYE (England)

£5,177

After Income Tax + Class 1 NI

How £1,300/wk ShPP is calculated

Compute 90% of average weekly earnings: 0.9 × £1,300/wk = £1,170/week.
Compare to the 2026/27 statutory rate: £194.32/week (uprated from £187.18 in 2025/26).
The weekly ShPP rate is the lower of the two: £194/week (statutory cap applies).
Multiply by the number of ShPP weeks claimed (up to 37): a full 37-week block gives £7,190 gross.
Apply PAYE (Income Tax + Class 1 employee NI) on the gross ShPP at the claimant's marginal rate. The employer recovers 92% of the gross ShPP from HMRC.

All scenarios at £1,300/wk

Gross ShPP, estimated PAYE, and net ShPP for each region and common block length. Adjust the values interactively on the main ShPP calculator.

Region	Block length	Weekly rate	Gross ShPP	Income Tax	Class 1 NI	Net ShPP
England	Full 37 weeks	£194	£7,190	£1,438	£575	£5,177
England	20-week block	£194	£3,886	£777	£311	£2,798
England	4-week block	£194	£777	£311	£16	£451
Wales	Full 37 weeks	£194	£7,190	£1,438	£575	£5,177
Wales	20-week block	£194	£3,886	£777	£311	£2,798
Wales	4-week block	£194	£777	£311	£16	£451
Scotland	Full 37 weeks	£194	£7,190	£1,438	£575	£5,177
Scotland	20-week block	£194	£3,886	£1,199	£311	£2,376
Scotland	4-week block	£194	£777	£326	£16	£435
Northern Ireland	Full 37 weeks	£194	£7,190	£1,438	£575	£5,177
Northern Ireland	20-week block	£194	£3,886	£777	£311	£2,798
Northern Ireland	4-week block	£194	£777	£311	£16	£451

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Related calculators

Shared Parental Pay calculator - change AWE, weeks taken, salary, and region interactively.
Maternity Pay (SMP) calculator - 6 weeks at 90% AWE + 33 weeks at £194.32 (compare with curtailing for SPL).
Statutory Paternity Pay calculator - the same £194.32 weekly rate for up to 2 weeks of paternity leave.
Statutory Adoption Pay calculator - 39-week adoption pay (6 at 90% AWE + 33 at the statutory rate).

Frequently asked questions

What is Shared Parental Pay (ShPP) in 2026/27?: ShPP is paid at £194.32 a week from 6 April 2026, or 90% of the claimant's average weekly earnings - whichever is lower. Up to 37 weeks of ShPP can be shared between both parents under Shared Parental Leave. ShPP is paid by the employer through the normal payroll and is taxable like salary.
How many weeks of Shared Parental Leave and Pay are available?: Up to 50 weeks of Shared Parental Leave (SPL) and up to 37 weeks of Shared Parental Pay (ShPP) are available between both parents. The mother (or primary adopter) must take the first 2 weeks of compulsory maternity / adoption leave - those weeks do not enter the SPL pool. To unlock SPL the mother formally "curtails" her maternity leave so the unused weeks become shareable.
Who is eligible for ShPP?: To claim ShPP you must be an employee with at least 26 weeks of continuous employment by the 15th week before the expected week of childbirth ("the qualifying week"), still employed at the start of each week of SPL, and earning at least the £123 weekly Lower Earnings Limit on average. Your partner must also meet an employment + earnings test to release the leave for sharing.
Can both parents take Shared Parental Leave at the same time?: Yes - both parents can be on SPL simultaneously, or in non-overlapping blocks of at least one week. Leave can be taken in up to three separate blocks per employer (a "discontinuous" pattern), which requires the employer's agreement. A single continuous block is a statutory right.
How much notice do I have to give my employer?: You must give your employer at least 8 weeks of written notice of any block of Shared Parental Leave and ShPP - including the planned start and end dates of each block, plus a curtailment notice from the mother / primary adopter ending her maternity / adoption leave. The notice is non-binding and can be varied twice.
Is Shared Parental Pay taxable?: Yes - ShPP is paid through PAYE and is subject to Income Tax and Class 1 employee National Insurance like any other earnings. Most claimants pay little or no tax on ShPP because their annual income drops during leave, but higher earners taking partial SPL alongside a working spell in the same tax year see the usual marginal-rate deductions.
Can my employer pay more than statutory ShPP?: Yes - some employers offer enhanced Shared Parental Pay (sometimes mirroring enhanced maternity pay). Enhanced ShPP is contractual rather than statutory; the £194.32 weekly rate is the floor an eligible employee can rely on for up to 37 weeks shared between both parents.