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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: what is ShPP/SPL

Statutory Shared Parental Pay (ShPP) and Shared Parental Leave (SPL) are statutory entitlements for eligible parents of babies due after 5 April 2015, or matched/placed for adoption after 5 April 2015.

SPL allows eligible parents flexibility to share leave between them, including taking leave at the same time and returning to work for periods in between periods of leave.

ShPP allows the mother or adopter to end their SMP or SAP early and the balance of pay can be shared between the parents.

Policy responsibility for the scheme rests with:

The Department for Business, Energy & Industrial Strategy (BEIS) and

The Department for Employment & Learning (DELNI) in Northern Ireland