The main legislation on shared parental leave (ShPL) and shared parental pay (ShPP) is in the Children and Families Act 2014 and SI 2014/3051. HMRC guidance is at SPM100000 onwards.
Both parents can be absent from work on ShPL at the same time. Where this happens, both parents may be also eligible for ShPP providing the qualifying conditions are met (see ShPP below).
For rates of ShPP and more on the other statutory leave periods and payments, see the Statutory payments - maternity, paternity, adoption, parental bereavement and neonatal care guidance note.
Introduction to ShPL and ShPP
Mothers are still entitled to the full 52 weeks of maternity leave and the corresponding 39 weeks of SMP. ShPL and ShPP apply once the couple have decided to utilise the ShPL regime together, and after the mother has ended her maternity leave and the corresponding statutory payment period. The couple need to ensure that they qualify for ShPL using the employment and earnings test (see below). The amount of ShPL and ShPP actually available depends
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