Shared parental leave: a worked example
What actually happens when one of your fifteen staff asks - the arithmetic, the notice, and the one thing you're allowed to say no to.
Shared parental leave lets parents split up to 50 weeks of leave and 37 weeks of pay between them, in up to three blocks each. It works by the mother or primary adopter curtailing their maternity or adoption leave and converting the untaken balance into a shared pot. For a small employer the practical questions are the notice you'll get (at least 8 weeks) and whether you can decline discontinuous blocks (you can).
How does shared parental leave actually work?
Statutory maternity leave is 52 weeks with 39 weeks of pay. If the mother returns early - or gives binding notice that she will - the untaken balance becomes available to share:
- 52 weeks' maternity leave − 2 weeks compulsory after birth = up to 50 weeks shareable
- 39 weeks' statutory maternity pay − 2 weeks = up to 37 weeks of shared parental pay
- Both parents draw from the same pot; whatever the mother takes as maternity leave reduces it
A worked example: when one of your fifteen staff asks
Sam works for you. His partner Jo works elsewhere and is due in March.
| Period | Jo (her employer) | Sam (you) |
|---|---|---|
| Birth + 2 weeks | compulsory maternity leave | 2 weeks' paternity leave (day-one right) |
| Months 1-6 | maternity leave, 26 weeks taken | at work |
| Curtailment | gives notice to end maternity leave at 26 weeks | - |
| Months 7-9 | back at work | 12 weeks' SPL - notified to you 8+ weeks ahead |
| Remaining pot | 50 − 26 − 12 = 12 weeks still available to either of them | |
Sam's 12 weeks are paid at the statutory rate - the lower of £194.32 a week or 90% of his average weekly earnings - and you reclaim it from HMRC in the normal way: 92%, or 109% under Small Employers' Relief. The mechanics are the same as maternity pay: see reclaiming statutory pay.
What notice will you get?
At least 8 weeks. The employee gives you a notice of entitlement (confirming they and their partner qualify) and then a booking notice for each period of leave. They can book up to three separate blocks, and they can vary them - each variation also needs 8 weeks' notice.
Can you refuse it?
| Request | Your position |
|---|---|
| A single continuous block of leave | Cannot refuse - if they're eligible and gave notice, it happens |
| Discontinuous blocks (e.g. 3 weeks on, 4 off, 3 on) | Can decline the pattern - then it defaults to one continuous block, or they withdraw |
| Eligibility itself | Can check it - both parents must meet the continuity and earnings tests |
There's a two-week discussion window built in for exactly this: use it to find a pattern that works rather than reflexively declining, because a refused discontinuous request usually just becomes a longer continuous absence instead.
What does it mean for a fifteen-person team?
- You get more notice than for maternity leave, and usually more warning of the return date too - SPL is often easier to plan around, not harder.
- Cover is the real cost, not the pay - the statutory pay is largely reclaimable, the temp isn't.
- Keep terms intact. Holiday accrues throughout, and the person returns to the same job after 26 weeks or less.
- Say yes visibly. In a small team, how you handle the first SPL request sets the expectation for every parent who follows.
Acas covers the process in detail in its shared parental leave guidance. For the neighbouring rights, see day-one paternity leave and unpaid parental leave.
Frequently asked questions
How much shared parental leave can parents take?
Up to 50 weeks of leave and 37 weeks of statutory pay, shared between both parents. The pot is what remains after the mother's compulsory two weeks and any maternity leave already taken.
How much notice is needed for shared parental leave?
At least 8 weeks. The employee gives a notice of entitlement confirming eligibility, then a booking notice for each period of leave. They may book up to three separate blocks, and each variation also needs 8 weeks' notice.
Can an employer refuse shared parental leave?
An employer cannot refuse a single continuous block of leave from an eligible employee who has given proper notice. A request for discontinuous blocks can be declined, in which case it defaults to one continuous block or the employee withdraws it.
Can employers reclaim shared parental pay?
Yes - on the same basis as maternity pay: 92% standard, or 109% under Small Employers' Relief where the previous year's total Class 1 National Insurance was £45,000 or less.
How much is shared parental pay in 2026/27?
The lower of £194.32 a week or 90% of the employee's average weekly earnings.
Keep reading: All 79 HR guides · 45 free templates · 27 calculators
Family leave you can plan around
CoDash's family-leave planner tracks maternity, paternity and shared parental blocks with dates, notice and entitlements on one record.