We have received a number of enquiries recently about this topic. The link to the Gov guide for employers is here and below – Shared Parental Leave and Pay: employer guide: Overview – GOV.UK (www.gov.uk)
Parents do not have to use the SPL system. The default position on the birth of a child is that the mother has 52 weeks of maternity leave (39 weeks paid), including compulsory maternity leave. The default position on the adoption of a child is that the primary adopter is entitled to 52 weeks of adoption leave (39 weeks paid).
Unless parents qualify for and opt into the SPL scheme the only entitlement that the child’s father (or the mother’s partner) has is two weeks’ paternity leave and pay.
The scheme makes up to 50 weeks of SPL and 37 weeks of ShPP available for eligible parents to take or share (that is, everything other than the compulsory maternity leave period or an equivalent two-week period in adoption cases). A mother or primary adopter is able to end their maternity or adoption leave, or commit to ending it at a future date, and share the untaken leave with the other parent as SPL. This enables mothers and primary adopters to return to work before the end of their leave without sacrificing the rest of the leave that would otherwise be available to them. SPL can either be taken consecutively or concurrently, as long as the total time taken does not exceed what is jointly available to the couple.
The challenge for schools and colleges is that employees can use the SPL to give 8 weeks’ notice to end at the start of a holiday period, resulting in the employee then being on full pay during that holiday/closure period, before then return to a period of SPL.
Shared Parental Leave and Pay: employer guide: Overview – GOV.UK (www.gov.uk):-
1. Overview
Employees may be able to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if they’ve had a baby or adopted a child.
Employees can start SPL if they’re eligible and they or their partner end their maternity or adoption leave or pay early. The remaining leave will be available as SPL. The remaining pay may be available as ShPP.
Employees can take SPL in up to 3 separate blocks of leave. They can also share the leave with their partner if they’re also eligible. Parents can choose how much of the SPL each of them will take.
Example
A mother and her partner are both eligible for SPL and ShPP. The mother ends her maternity leave and pay after 12 weeks, leaving 40 weeks available for SPL and 27 weeks available for ShPP. The parents can choose how to split this.
SPL and ShPP must be taken between the baby’s birth and first birthday (or within 1 year of adoption).
SPL and ShPP are only available in England, Scotland and Wales.
2. Eligibility
Sometimes only one parent in a couple will be eligible to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP). This means that they cannot share the leave.
If your employee is eligible then they can use SPL to book their leave in separate blocks.
Shared Parental Leave
To qualify for SPL, your employee must share responsibility for the child with one of the following:
- their husband, wife, civil partner or joint adopter
- the child’s other parent
- their partner (if they live with them)
Your employee or their partner must be eligible for maternity pay or leave, adoption pay or leave or Maternity Allowance.
They must also:
- still be employed by you while they take SPL
- give you the correct notice including a declaration that their partner meets the employment and income requirements which allow your employee to get SPL
- have been continuously employed by you for at least 26 weeks up to any day of the ‘qualifying week’, or the week they are matched with a child for adoption in the UK
The ‘qualifying week’ is the 15th week before the baby is due.
Statutory Shared Parental Pay
They can get ShPP if they’re an employee and one of the following applies:
- they’re eligible for Statutory Maternity Pay (SMP) or Statutory Adoption Pay (SAP)
- they’re eligible for Statutory Paternity Pay (SPP) and their partner is eligible for SMP, Maternity Allowance (MA) or SAP
They can also get ShPP if they’re a worker and they’re eligible for SMP or SPP.
Refusing SPL or ShPP
You can refuse SPL or ShPP if the employee does not qualify.
You must tell the employee the reason if you refuse ShPP. You do not have to give a reason for refusing SPL.
3. Entitlement
If an employee is eligible and they or their partner end maternity or adoption leave and pay (or Maternity Allowance) early, then they can:
- take the rest of the 52 weeks of leave (up to a maximum of 50 weeks) as Shared Parental Leave (SPL)
- take the rest of the 39 weeks of pay (up to a maximum of 37 weeks) as Statutory Shared Parental Pay (ShPP)
A mother must take a minimum of 2 weeks’ maternity leave following the birth (4 if she works in a factory).
ShPP is paid at the rate of £156.66 a week or 90% of an employee’s average weekly earnings, whichever is lower.
4. Starting Shared Parental Leave
For Shared Parental Leave (SPL) to start, the mother or adopter must do one of the following:
- end their maternity or adoption leave by returning to work
- give you ‘binding notice’ (a decision that cannot normally be changed) of the date when they’ll end their maternity or adoption leave
- end maternity pay or Maternity Allowance (if they’re not entitled to maternity leave, for example they’re an agency worker or self-employed)
A mother must take a minimum of 2 weeks’ maternity leave following the birth (4 if she works in a factory).
The adoptive parent getting Statutory Adoption Pay must take at least 2 weeks’ adoption leave. They can take it from the day of the placement, or up to 14 days before the placement starts.
The mother must give you notice (at least 8 weeks) to end her maternity pay, or tell Jobcentre Plus to end her Maternity Allowance. Adopters must give you notice to end adoption pay.
SPL can start for the partner while the mother or adopter is still on maternity or adoption leave if she’s given binding notice to end her leave (or pay if she’s not entitled to leave).
Example
A mother and her partner are both eligible for SPL.
The mother goes on maternity leave 10 weeks before her baby is born. She decides that she’ll take 16 weeks of maternity leave and gives you notice.
Since the mother has given binding notice, her partner can start SPL as soon as the baby has been born (as long as they’ve given at least 8 weeks’ notice).
What the employee must do
The employee must give you written notice if they want to start SPL or Statutory Shared Parental Pay (ShPP). They can do this using forms created by the Advisory, Conciliation and Arbitration Service (Acas).
After receiving this notice, you can ask for:
- a copy of the child’s birth certificate
- the name and address of their partner’s employer
You have 14 days to ask for this information. Your employee then has a further 14 days to provide it.
Notice period
An employee must give at least 8 weeks’ notice of any leave they wish to take. If the child is born more than 8 weeks early, this notice period can be shorter.
Your employee has a statutory right to a maximum of 3 separate blocks of leave, although you can allow more if you wish.
Cancelling the decision to end maternity or adoption leave
The mother or adopter may be able to change their decision to end maternity or adoption leave early if both:
- the planned end date has not passed
- they have not already returned to work
One of the following must also apply:
- it’s discovered during the 8-week notice period that neither partner is eligible for either SPL or ShPP
- the employee’s partner has died
- it’s less than 6 weeks after the birth (and the mother gave notice before the birth)
Shared parental leave in touch (SPLIT) days
Your employee can work up to 20 days during SPL without bringing it to an end. These are called ‘shared parental leave in touch’ (or SPLIT) days.
These days are in addition to the 10 ‘keeping in touch’ (or KIT) days already available to those on maternity or adoption leave.
Keeping in touch days are optional – both you and your employee must agree to them.
5. Blocks of leave
An employee taking Shared Parental Leave (SPL) can split their leave into up to 3 separate blocks instead of taking it all in one go, even if they are not sharing the leave with their partner.
If both parents are taking SPL then they can take their leave at the same time as each other or at different times.
The employee must give you at least 8 weeks’ notice before a block of leave begins.
Splitting blocks
If you agree, the employee can split a block of leave into shorter periods of at least a week. For example they could work every other week during a 12-week block, using a total of 6 weeks of their SPL.
You cannot turn down a request for a block of leave if the employee is eligible and gives you the right notice. You do not have to agree to the employee breaking the block of leave into shorter periods.
6. Record keeping
You must keep records for HM Revenue and Customs (HMRC), including:
- the evidence provided by the employee to show that they’re eligible for ShPP
- the date ShPP began
- your ShPP payments (including dates)
- the ShPP you’ve reclaimed
- any weeks you did not pay and why
You must keep records for at least 3 years from the end of the tax year they relate to.
7. Help with statutory pay
For financial help with statutory pay, you can:
- reclaim payments (usually 92%)
apply for an advance if you cannot afford payments
