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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: employment and earnings test

The employment and earnings test

To be eligible for shared parental leave and/or pay, an employee must share the care of their child with a partner that meets an employment and earnings test. This test is as follows:

  • in the 66 weeks leading up to the baby’s expected due date the mother, father or mother’s partner will have worked for at least 26 weeks and earned an average of £30 in any 13 of those weeks.