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Shared Parental Leave: does sharing pay?

Burgess Software · Figures for the 2026/27 tax year, checked against GOV.UK on 14 October 2026 · 4 min read

The short answer

Shared Parental Leave lets a mother end her maternity leave early and share what's left with her partner: up to 50 weeks of leave and 37 weeks of pay between them, in the year after the birth. Shared Parental Pay is £194.32 a week in 2026/27, or 90% of average earnings if that's less. Sharing usually costs the family money when the partner earns more, because whoever is off gets the same flat rate, but it can pay when the mother is the higher earner.

How it works

A mother can take up to 52 weeks of maternity leave, with Statutory Maternity Pay (SMP) for 39 of them: 90% of her average weekly earnings for 6 weeks, then £194.32 a week, or 90% if that's less. She must take the first 2 weeks after the birth herself (4 if she works in a factory), though her partner can be off on paternity leave at the same time.

If she ends her leave early, the weeks she doesn't take become Shared Parental Leave, and the weeks of SMP she doesn't use become Shared Parental Pay. Either parent can take them:

  • in turns or at the same time, so you can both be at home for a while
  • in up to 3 blocks each: an employer can't refuse a continuous block, but can refuse one broken into separate weeks
  • at any point until the day before the child's first birthday

Each of you can also work up to 20 "shared parental leave in touch" days without ending the leave. Adopting works much the same way, counted from the day the child is placed with you: see adoption pay and leave.

Who qualifies

The two parents are the mother, meaning the parent who gave birth, and her partner: the child's father, or her husband, wife, civil partner or partner, including a second mother. Both have tests to pass. The parent taking the leave must:

  • have worked for their employer for at least 26 weeks by the end of the 15th week before the due week, and still be there, and
  • for the pay, have average earnings of at least £129 a week.

The other parent must have worked, employed or self-employed, in at least 26 of the 66 weeks before the due week, and earned at least £390 in total in any 13 of them. The mother must also be entitled to maternity leave, SMP or Maternity Allowance, because sharing works by ending it early.

Worked example

Sarah earns £35,000 (£673.08 a week) and Ben £45,000 (£865.38 a week). They plan for 39 weeks off in all. Sarah takes 26 weeks of maternity leave, and Ben takes the 13 weeks after she goes back, along with 2 weeks' paternity leave after the birth. Their pay together before tax over the baby's first year:

Who takes the 39 weeksPay together, first yearAgainst Sarah taking it all
Sarah takes all 39£62,455
Sarah 26, Ben 13£59,955£2,500 less
Sarah 20, Ben 19£58,801£3,654 less

Ben's 13 weeks are paid at £194.32, the same as Sarah would have had. The cost is the gap in their normal pay: Ben gives up £192.30 a week more than Sarah would. 13 weeks of that is £2,500.

If Ben earned £30,000 instead, less than Sarah, the same 26 and 13 weeks would leave them £1,250 better off than Sarah taking all 39.

Plan and compare your own leave →

Getting the most from it

Keep the first 6 weeks with the mother. SMP pays 90% of her full pay for those weeks. Shared Parental Pay is capped at £194.32, so for most people ending maternity leave inside them loses money.

Check both employers' schemes. Many employers pay enhanced maternity pay, such as full pay for several months, but only statutory Shared Parental Pay. Switching weeks from one to the other can cost far more than the statutory figures suggest. Some schemes ask for the extra back if you don't return for a set time.

Use the unpaid weeks. After 39 weeks there's no statutory pay left, so sharing weeks 40 to 52 doesn't change what's paid, only who's at home.

Paternity leave is separate. The partner's 2 weeks of paternity leave don't come out of the shared weeks. Since April 2026 the leave is a right from the first day in a job, and can be taken after Shared Parental Leave too. Statutory Paternity Pay still needs 26 weeks with the employer and earnings of at least £129 a week.

Notice

Give each employer at least 8 weeks' notice before any Shared Parental Leave starts. The mother gives notice to end her maternity leave early, which can only be withdrawn in a few cases, so be sure of the plan first. Each of you also gives a notice of entitlement, and a booking notice for each block. The forms on GOV.UK and Acas cover what to include.

Work it out with your own figures

Plan who takes which weeks, and see both your pay week by week.

Open the Shared Parental Leave Calculator

Next step: see the childcare help you can get when you go back to work.

Sources