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HMRC internal manual

Statutory Payments Manual

Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: employee not entitled to ShPP

ShPP is not payable for any complete week in which the employee works for the employer except for:

  • Shared Parental Leave in Touch Days(SPLIT) days, or
  • working for another employer who they worked for during the Qualifying Week (QW) or Matching Week (MW).

If the employee is not entitled to ShPP the employer should provide the employee with the reason why they are not entitled.

If the employee disagrees with the decision see SPM220300.