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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: shared parental pay notice

Mother or Adopter’s Notification of Entitlement and Intention

A mother or adopter who wishes to receive ShPP must give notice of their entitlement and intent to take ShPP to the employer who will be liable to pay them ShPP.

Notice must generally be given at least 8 weeks before the beginning of the first period specified and must include

  • The number of weeks for which the mother or adopter would be entitled to claim ShPP if entitlement was fully exercised, disregarding any intention of the partner to claim ShPP.
  • The number of weeks out of that full entitlement for which the mother or adopter intends to claim ShPP.
  • The number of weeks out of that full entitlement for which the mother or adopter’s partner intends to claim ShPP.
  • The period or periods during which the mother or adopter intends to claim ShPP.

The notice must also provide the employer with details (as appropriate) of

  • The child’s expected week of birth.
  • The child’s date of birth.
  • A copy of the child’s birth certificate or, if one has not been issued, a declaration signed by the mother that it has not been issued.
  • The date on which the adopter was notified they had been matched with the child.
  • The date of the child’s placement for adoption.
  • Evidence, in the form of one or more documents issued by the adoption company of the name and address of the adoption company.
  • The mother or adopter’s name

This notice must be accompanied by 2 written declarations. The first is a written declaration signed by the partner stating:

  • that they consent to the mother or adopter’s claim for ShPP.
  • that they meet, or will meet, the conditions of employment and caring for the child.
  • their name, address and National Insurance number (or stating they have no such number).
  • that they consent to the processing of the information in the declaration by the employer who will pay ShPP to the mother or adopter.

The second declaration is a written declaration signed by the mother or adopter stating:

  • that the information they have given is correct.
  • that they meet the qualifying conditions for ShPP.
  • that they will immediately inform the employer if their SMP or SAP pay period ceases to be reduced.
  • the date on which their SMP, SAP or MA pay period began and the number of weeks by which it is, or will be reduced.

Partner of Mother or Adopter’s Notification of Entitlement and Intention

The evidence that must be included in a notice given by the partner of the mother or adopter, and the written declarations that must accompany that notice, mirror the notice that must be given by the mother or adopter as set out above.