½Û×ÓÊÓƵ

Shared parental leave and pay

Produced by Tolley in association with
Employment Tax
Guidance

Shared parental leave and pay

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

The main legislation on shared parental leave (ShPL) and shared parental pay (ShPP) is in the Children and Families Act 2014 and SI 2014/3051. HMRC guidance is at SPM100000 onwards.

Both parents can be absent from work on ShPL at the same time. Where this happens, both parents may be also eligible for ShPP providing the qualifying conditions are met (see ShPP below).

For rates of ShPP and more on the other statutory leave periods and payments, see the Statutory payments - maternity, paternity, adoption, parental bereavement and neonatal care guidance note.

Introduction to ShPL and ShPP

Mothers are still entitled to the full 52 weeks of maternity leave and the corresponding 39 weeks of SMP. ShPL and ShPP apply once the couple have decided to utilise the ShPL regime together, and after the mother has ended her maternity leave and the corresponding statutory payment period. The couple need to ensure that they qualify for ShPL using the employment and earnings test (see below). The amount of ShPL and ShPP actually available depends

Continue reading
To read the full Guidance note, register for a free trial of Tolley+â„¢
Vince Ashall
Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services


Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector.   Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers.   Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

Powered by
  • 20 Jan 2025 12:51

Popular Articles

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

14 Jul 2020 11:09 | Produced by Tolley Read more Read more

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more