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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: conditions for entitlement to SPL

Mother or Adopter

To be eligible to take SPL a mother or adopter must:

  • Have worked continuously for the employer for at least 26 weeks ending with the end of the 15th week before the week the baby is due or the date they are matched with the adopted child.
  • Have the main responsibility (apart from their partner’s responsibility) for the care of the child.
  • Be entitled to Statutory Maternity Leave (SML) or Statutory Adoption Leave (SAL).
  • Have ended entitlement to SML or SAL by giving the employer a notice showing a future date on which entitlement will end, or by returning to work before the end of their entitlement.
  • Given the employer a notice of entitlement to SPL.
  • Given the employer the required evidence (if requested by the employer).
  • Given the employer a notice to book leave setting out the start and end dates of each period of SPL requested.

For a mother or adopter to be eligible for SPL it is also necessary that their partner:

  • Satisfies the employment and earnings test.
  • Has the main responsibility (apart from the mother or adopter) for the care of the child.

Partner of Mother or Adopter

The conditions for the partner of a mother or adopter to be eligible for SPL are the same as those shown above for the mother or adopter, with the obvious exception that the partner does not have to be entitled to SML or SAL.

For the partner to be eligible for SPL it is also necessary that the mother or adopter

  • Satisfies the employment and earnings test.
  • Has the main responsibility (apart from the mother or adopter) for the care of the child.
  • Is entitled to SML or SAL and has ended that entitlement either by giving the employer notice or by returning to work.
  • If not entitled to SML or SAL entitled to Statutory Maternity Pay (SMP) or Statutory Adoption Pay (SAP) and has ended their maternity or adoption pay period by giving notice to their employer.
  • If not entitled to SML, SAL, SMP or SAP is entitled to Maternity Allowance (MA) and has given notice to Jobcentre Plus to end her entitlement period.