Worked example: Sharing leave on £35,000 and £38,000 salaries
Consider a couple in England during the 2026/27 tax year where the mother earns a gross salary of £35,000 and the partner earns £38,000. The mother takes two weeks of compulsory maternity leave before curtailing her leave into the shared parental leave pool.
Her initial two weeks of maternity pay at the statutory 90% rate equal £605.77 per week, delivering £1,211.54 in initial Statutory Maternity Pay. Curtailing after two weeks releases an available pool of 50 weeks of Shared Parental Leave and 37 weeks of Statutory Shared Parental Pay.
The parents agree that the mother will take 25 weeks of SPL and 20 weeks of ShPP, while the partner will take 15 weeks of SPL and 15 weeks of ShPP. Because both parents earn above the statutory rate ceiling (£194.32 per week for 2026/27), both receive £194.32 per paid week.
The mother receives £3,886.40 in ShPP across 20 weeks. The partner receives £2,914.80 in ShPP across 15 weeks. In total, the family receives £6,801.20 in Shared Parental Pay, bringing their combined family statutory benefit across maternity and shared parental leave to £8,012.74, with 10 weeks of unpaid leave and 2 weeks of paid statutory entitlement remaining.
Eligibility requirements for SPL and ShPP
To qualify for Shared Parental Leave, both parents must meet statutory eligibility tests. The parent taking leave must have worked continuously for the same employer for at least 26 weeks by the end of the 15th week before the due date (the 'continuity of employment test') and remain employed by that employer when taking leave.
The other parent must satisfy the 'employment and earnings test', having worked for at least 26 weeks in the 66 weeks leading up to the due date and earned at least £30 a week in any 13 of those weeks.
To receive Statutory Shared Parental Pay, the claimant must also have Average Weekly Earnings (AWE) of at least the Lower Earnings Limit (£129 per week for 2026/27). Each parent can also take up to 20 Shared Parental Leave in Touch (SPLIT) days without ending their leave or pay.
Inputs for the Shared parental leave calculator
Mother's pay frequency
Whether the mother or primary adopter enters earnings as an annual salary or gross weekly pay.
Mother's gross annual salary
The mother's annual gross salary before deductions, used to determine Average Weekly Earnings.
Mother's gross weekly earnings
The mother's regular gross weekly earnings during the 8-week statutory calculation window.
Partner's pay frequency
Whether the partner enters earnings as an annual salary or gross weekly pay.
Partner's gross annual salary
The partner's annual gross salary before deductions, used to determine their Average Weekly Earnings.
Partner's gross weekly earnings
The partner's regular gross weekly earnings during the 8-week statutory calculation window.
Maternity leave taken before SPL
Number of weeks of statutory maternity leave taken before curtailment. A minimum of two weeks is legally required.
Mother's shared leave weeks (SPL)
Total weeks of Shared Parental Leave the mother or primary adopter plans to take.
Partner's shared leave weeks (SPL)
Total weeks of Shared Parental Leave the partner plans to take.
Mother's paid ShPP weeks
Number of weeks of Statutory Shared Parental Pay claimed by the mother.
Partner's paid ShPP weeks
Number of weeks of Statutory Shared Parental Pay claimed by the partner.
Tax year
The UK tax year applicable to the leave period, determining statutory weekly payment rates and Lower Earnings Limits.
CALCULATOR QUESTIONS
Shared parental leave calculator questions
What is the statutory weekly rate of Shared Parental Pay?
For the 2026/27 tax year, Statutory Shared Parental Pay is paid at £194.32 a week or 90% of your average weekly earnings, whichever is lower (£187.18 for 2025/26). Unlike Statutory Maternity Pay, there is no initial 6-week period paid at 90% of earnings with no cap.
Can parents take Shared Parental Leave at the same time?
Yes. Parents can take Shared Parental Leave concurrently, meaning both parents can be off work at the same time caring for their baby. Each week taken by a parent counts toward the overall pool of 50 shared leave weeks and 37 shared pay weeks.
What are SPLIT days?
Shared Parental Leave in Touch (SPLIT) days allow each parent to work for up to 20 days during their SPL without bringing their leave or pay to an end. These are in addition to the 10 Keeping in Touch (KIT) days available during maternity leave.
Can an employer refuse a Shared Parental Leave request?
An employer cannot refuse a request for a single continuous block of leave if proper statutory notice is given (at least 8 weeks notice). However, if an employee requests discontinuous blocks of leave in a single notification, the employer has the right to refuse or suggest alternative dates.