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, generative tax AI, 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

Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more

Corporation Tax

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more

��˾��ҹ��