If both parents want to share the statutory paternity leave and shared parental pay, then the parent who is to take shared parental leave must:
– Have been employed continuously by the same employer for at least 26 weeks by the end of the 15th weeks before the baby is due.
– still be working for the same employer a week before the start of each block of leave they take.
The other parent must:
– Have been working for at least 26 weeks out of the 66 weeks before the week the baby is due (the 26 weeks do not need to be in a row)
– Have earned at least £390 in total across any 13 weeks of the 66 weeks.
What you will be entitled to:
– £194.32 a week or 90% of your average weekly earnings, whichever is lower.
– If you are the mother, you can start to claim SPL before moving to SSPP. They must end the SPL early to then proceed to claim SSPP for a remaining 37 weeks.
– If you are the mother’s partner, you can claim 2 weeks SPP and then claim a share of the 37 weeks SSPP.
– The leave can be taken in 3 blocks.
Note – Your company can reclaim 108.50% of the SHPP paid to if your annual liability to Class 1 NIC is £45000 or less. These figures should be reported on the end of year RTI submission.