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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: ending SMP, SAP or MA from a future date before returning to work

A mother or adopter who is entitled to SMP or SAP can give notice to her employer before she has returned to work to end her entitlement at a future date of her choosing. Provided they meet the qualifying conditions this will enable the mother or adopter and their partner to share the weeks of unused SMP or SAP as ShPP. If they wish to do so, the partner can begin receiving ShPP while the mother is still receiving SMP or SAP.

A mother who is receiving MA cannot receive ShPP but she can end her MA by informing Jobcentre Plus that she wishes to do so and this can enable her partner to take any unused weeks of MA as ShPP. The partner can choose to begin receiving ShPP while the mother is still receiving MA.

A mother cannot end her SMP or MA without taking a minimum of 2 weeks SMP or MA after birth (4 if she works in a factory) and adopters are also required to take at least 2 weeks of SAP before they can end it. The maximum amount of ShPP that can be created by ending is therefore 37 weeks.

A notice to end leave must specify the date on which SMP, SAP or MA is to end, and must be given at least 8 weeks before that date.

A mother or adopter cannot end their SMP, SAP or MA if neither they nor their partner is entitled to SPL or ShPP.