UK Tax Tools

Shared Parental Pay Calculator

Work out your Statutory Shared Parental Pay (ShPP) — a flat weekly rate with no 6-week higher tier — and how many weeks are left in the shared pool once the mother's SMP or Maternity Allowance weeks are deducted. Updated for 2026-27 HMRC rates.

Your Shared Parental Leave Details

Average gross pay over the 8 weeks ending in the qualifying week

Need at least 26 weeks with the same employer

Weeks the mother has used (or will keep) of her 39-week SMP/MA pay pool before curtailing

Up to 37 weeks, limited by the pool left after the maternity weeks above

Total ShPP

£3,886

Over 20 paid weeks

Weekly ShPP Rate

£194.32

Flat rate — no 6-week higher tier

ShPP Weeks Available

37

Out of 37-week maximum pool

How Shared Parental Pay Works
ItemValue
Weekly ShPP rateLower of £194.32/wk or 90% of AWE
Maximum ShPP pay pool37 weeks
Lower Earnings Limit (2026/27)£129.00/week

Unlike SMP or SAP, ShPP has no 90%-for-6-weeks higher tier — every paid week uses the same flat rate. The 39-week SMP/Maternity Allowance pool shrinks by however many weeks the mother keeps for herself; whatever is left (capped at 37 weeks) can be shared as ShPP between both parents.

Shared Parental Pay is taxable

ShPP is paid through payroll and is subject to income tax and Class 1 National Insurance like normal pay. To see your take-home figure, plug the weekly amount into our Take-Home Pay Calculator. You also still earn pension and continue to accrue holiday entitlement during shared parental leave.

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How Shared Parental Pay Works

Shared Parental Leave and Pay lets parents split the mother's maternity (or primary adopter's adoption) leave and pay between them. Once the mother formally ends, or "curtails", her Maternity/Adoption Leave and Pay, whatever is left of her 52-week leave and 39-week pay entitlement becomes a shared pool — up to 50 weeks of leave and 37 weeks of pay — that either parent can take, in blocks of a week or more, at any point in the child's first year.

Unlike Statutory Maternity or Adoption Pay, ShPP has no 90%-for-6-weeks higher tier. Every payable week is the lower of the flat statutory rate or 90% of average weekly earnings, from the first week to the last.

Eligibility for Shared Parental Pay

Both parents must independently meet a continuity-of-employment test to claim ShPP:

  • At least 26 weeks of continuous employment with their own employer by the qualifying week
  • Average weekly earnings of at least the Lower Earnings Limit (£129/week in 2026-27)
  • The mother or primary adopter must be entitled to Maternity/Adoption Leave and Pay, or Maternity Allowance, and agree to curtail it
  • Both parents give the required curtailment and booking notices to their own employer

Continuity of employment is tested separately for each parent — one parent not qualifying does not automatically disqualify the other, though it changes how much of the pool is available.

The curtailment pool, explained

The pool works from a fixed 39-week SMP/Maternity Allowance pay entitlement (and a 52-week leave entitlement). The mother must keep at least 2 weeks of compulsory maternity leave for herself (4 weeks if she works in a factory), so the maximum that can ever be shared is 37 weeks of pay. Every extra week she uses beyond the compulsory minimum reduces the shared pool by one week — gov.uk's example is a mother who takes 22 weeks of Maternity Leave and SMP, leaving 30 weeks of Shared Parental Leave and 17 weeks of ShPP for the couple to split.

ShPP vs Statutory Paternity Pay

Statutory Paternity Pay (SPP) — up to 2 weeks around the birth or placement — is a separate entitlement from the ShPP pool, so claiming SPP does not use up any of the shared 39-week pay pool. A common pattern is to take the 2 weeks of SPP first, then a further block of ShPP later in the child's first year once the mother has curtailed her maternity pay. Use our Paternity Pay Calculator to model the SPP portion separately.

Tax and National Insurance

ShPP is paid through PAYE and is fully taxable — income tax and Class 1 National Insurance apply just like normal wages. Your Personal Allowance continues to apply, pension contributions continue, and you accrue holiday as normal during shared parental leave. To see your net pay, run the weekly amount through our Take-Home Pay Calculator.

ShPP rate & LEL by year

Tax year ShPP weekly rate Lower Earnings Limit
2026-27 £194.32 £129/wk
2025-26 £187.18 £125/wk

The same statutory rate applies to SMP (after the first 6 weeks), SPP and SAP. See the full statutory payment rates table for every rate side by side.

Frequently asked questions

How much is Statutory Shared Parental Pay (ShPP)?

ShPP for 2026-27 is £194.32 per week or 90% of your average weekly earnings, whichever is lower. Unlike Statutory Maternity or Adoption Pay, there is no higher-rate tier for the first 6 weeks — every paid week uses the same flat rate.

How many weeks of Shared Parental Pay can I get?

Up to 37 weeks of pay and 50 weeks of leave are available to share between both parents. The pool comes from the 39-week SMP/Maternity Allowance pay entitlement: whatever weeks the mother does not use herself (after keeping at least the 2 compulsory maternity weeks) become shareable ShPP.

Who is eligible for Shared Parental Pay?

Both parents must independently have at least 26 weeks of continuous employment with their own employer by the qualifying week, and average weekly earnings of at least the Lower Earnings Limit (£129/week in 2026-27). The mother (or primary adopter) must also be entitled to Maternity/Adoption Leave and Pay or Maternity Allowance, and must agree to curtail it to release the shared pool.

How is the ShPP pool reduced by maternity pay already taken?

Every week of Statutory Maternity Pay or Maternity Allowance the mother uses reduces the shared pool by one week. For example, if she takes 22 weeks of Maternity Leave and SMP, 30 weeks of Shared Parental Leave and 17 weeks of ShPP remain available to share (gov.uk worked example). Enter the weeks already used in the calculator above to see your own remaining pool.

Can I take Shared Parental Pay alongside Statutory Paternity Pay?

Yes. Statutory Paternity Pay (up to 2 weeks around the birth or placement) is a separate entitlement from the 39-week SMP/ShPP pool, so taking SPP does not reduce the ShPP pool. Many partners take their 2 weeks of SPP first, then a further block of ShPP once the mother curtails her maternity pay.

Is Shared Parental Pay taxable?

Yes. ShPP is paid through your employer's payroll and is subject to income tax and Class 1 National Insurance in the normal way. Pension contributions and holiday accrual also continue during shared parental leave.

Sources

Every statutory pay rate in one table

SMP, SPP, ShPP, SAP, SPBP and SSP for 2026-27 and 2025-26

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