Shared parental leave and pay

Produced by Tolley in association with

Employment Tax

Guidance

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 the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

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

Popular Articles

Owner-Managed Businesses

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more

Owner-Managed Businesses

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more

Owner-Managed Businesses

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more

��Ƶ