Under section 76 of the Employment Rights Act 1996 (ERA 1996) and the Maternity and Parental Leave etc Regulations 1999 (MAPLE 1999), SI 1999/3312, reg 13 parents of a child (whether born to the parents or adopted) are entitled to take up to 18 weeks of unpaid leave to care for that child at any time before the child's 18th birthday (MAPLE 1999, SI 1999/3312, reg 14). Each parent is entitled to the full 18 weeks, making a total of 36 weeks available but there is no provision for transferring the entitlement between parents. See the section ‘Entitlement’ of Practice Note: Parental leave. The position as to whether an employee can carry over parental leave, which they have been unable to take during the year, will vary depending on whether the entitlement to leave is contractual or statutory. Statutory entitlement There is a specific right under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833,