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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days

Employees can work up to 20 SPLIT days during the shared parental pay period without it affecting their ShPP payments.

SPLIT days can be taken at any time during the shared parental pay period as single days or blocks of days.

Any amount of work done on a SPLIT day counts as one full SPLIT day even coming into work for one hour, a training session or to attend a meeting.

If work on a SPLIT day spans midnight it will count as one SPLIT day but only if this is the employee’s normal working pattern.

Any wages paid for the day’s work may be offset against the employer’s ShPP liability so long as the total amount of ShPP and earnings paid to the employee for the ShPP week is at least the ShPP entitlement.

If the employee returns to work for any day or part of a day which is not a SPLIT day they will lose the ShPP they were entitled to for the week in which they have worked.