What is statutory shared parental pay?
Answered 17 March 2026
Based on the retrieved sources, here is a comprehensive answer:
What is Statutory Shared Parental Pay (ShPP)?
What the law says
Statutory Shared Parental Pay (ShPP) is a statutory payment established under Part 12ZC of the Social Security Contributions and Benefits Act 1992 (specifically under sections 171ZU and 171ZV of that Act). It is also underpinned by Part 7 of the Children and Families Act 2014 and the Work and Families Act (Northern Ireland) 2015.
For tax credit purposes, ShPP is excluded from social security income and is instead treated as employment income. It is also treated as earnings for Class 1 National Insurance contributions purposes by virtue of section 4 of the Social Security Contributions and Benefits Act 1992.
ShPP is also a relevant payment for the purposes of optional remuneration arrangements under Schedule 2 to FA 2017.
HMRC guidance / practice
ShPP is one of seven statutory payment schemes administered by employers, alongside SSP, SMP, SPP, SAP, SPBP, and SNCP.
Key features of ShPP:
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Maximum duration: ShPP can be paid for a maximum of 39 weeks, shared between the mother and father of the child (or the mother and her spouse/partner). In adoption cases, it can be shared between the adopter and their spouse or partner. The number of weeks available to share is reduced by the amount of SMP, Maternity Allowance, or SAP already taken by the mother or adopter.
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Employment condition: An employee is not entitled to ShPP if their contract of employment ends and they are not employed in the week immediately before a period of ShPP starts (per Regulation 30(1)(a) and (c) of the Statutory Shared Parental Pay (General) Regulations 2014).
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Death of child: If the child dies, there is no entitlement to ShPP. Any pre-notified periods may be cancelled in writing at least 8 weeks before the first period to be cancelled, or as soon as reasonably practicable after the child's death.
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Adoption: If a child is returned after being placed for adoption, there is no entitlement to ShPP.
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Self-employment: If an employee works on a self-employed basis during the shared parental pay period, it does not affect their entitlement to ShPP.
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Employer responsibilities: Employers are responsible for administering the scheme, keeping records, and paying employees their entitlement. Employers must not make any agreement to exclude or limit the employee's statutory entitlement, nor require repayment of ShPP.
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Recovery: Employers may recover ShPP paid to employees from HMRC under the Statutory Shared Parental Pay (Administration) Regulations 2014 (SI 2014 No 2929) and, in Northern Ireland, the equivalent 2015 Regulations.
Citation sources
the Contributions and Benefits Act Working Families’ Tax Credit A payment to compensate for the non-payment or loss of entitlement of Income Support, Jobseeker’s Allowance, Housing Benefit. A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996. An income related employment and support allowance payable under part 1 of the Welfare Reform Act 2007 Universal Credit Disregard any increase for a dependent child that is payable with any of the above allowa
PART 1 Income tax, corporation tax and capital gains tax Employment income Optional remuneration arrangements: statutory parental bereavement pay 27 1 In Schedule 2 to FA 2017 (optional remuneration arrangements), in paragraph 62(9), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ” . 2 That Schedule has effect, and is to be deemed always to have had effect, with the amendment made by subsection (1).
SAP / OSPP / ASPP / SPP and adoption / paternity leave must Be taken in a single period Not be split Not be taken as odd days The maximum amount of time SAP can be paid for is 39 weeks (any period of 7 days). OSPP can be paid for one or two consecutive weeks. ASPP is paid for the remaining of the SMP, MA or SAP pay period following the mother or adopter’s return to work. ASPP can not start until the child is 20 weeks old or has been placed for 20 weeks or entered the UK for 20 weeks. SAP / OSPP
If the child dies there is no entitlement to ShPP. If notice has already been given the mother or father/mother’s partner may cancel any periods which they intended to take ShPP in writing at least 8 weeks before the first period to be cancelled or as soon as it is reasonable practicable after the child’s death. Part 1 Section 6 of the Statutory Shared Parental Pay (General) Regulations 2014
The SPM sets out the technical instructions for administering the statutory payments schemes which are: Statutory Sick Pay (SSP) Statutory Maternity Pay (SMP) Statutory Paternity Pay (SPP) Statutory Adoption Pay (SAP) Statutory Shared Parental Pay (ShPP) Statutory Parental Bereavement Pay (SPBP) Statutory Neonatal Care Pay (SNCP)
An employee is not entitled to Shared Parental Pay if their contract of employment ends and they are not in employed in the week immediately before a period of ShPP starts. Regulation 30(1)(a) and(c) of the Statutory Shared Parental Pay (General) Regs 2014
Section 4 of the Social Security Contributions and Benefits Act 1992 expands the scope of “earnings” for the purposes of NICs by directing that certain payments are to be treated as earnings. This provision draws into Class 1 NICs sums which would not otherwise attract a liability because they are not essentially earnings. The payments which are treated as “remuneration derived from employed earner’s employment” by virtue of section 4, and regulations made under it, are: any sums paid in respect
2003 Disabled Person’s Tax Credit Working Families’ Tax Credit Incapacity Benefit, that is payable at the short-term lower rate to a person who received Invalidity Benefit before 13 April 1995 Industrial Injuries Disablement Benefit income-related Employment and Support Allowance income-based Jobseeker’s Allowance contributions-based Jobseeker’s Allowance, to the extent that it exceeds the taxable maximum in Section 674 of the ITEPA 2003 contributions-based Employment and Support Allowance, to t
60 of SSCB(NI)A (b) Statutory Adoption Pay pursuant to section 171ZL of SSCBA or section 167ZL of SSCB(NI)A (d) Statutory Paternity Pay pursuant to sections 171ZA and 171ZB of SSCBA or sections 167ZA and 167ZB of SSCB(NI)A (e) Statutory Shared Parental Pay pursuant to sections 171ZU and 171ZV of SSCBA or sections 167ZU and 167 ZW of SSCB(NI)A (f) Statutory Parental Bereavement Pay pursuant to section 171ZZ6 of SSCBA or any provision made for Northern Ireland which corresponds to that section. 8.
The employer is responsible for Administering the scheme and keeping records of The evidence of entitlement to SAP / OSPP / ASPP / SPP / ShPP / SNCP The weeks when SAP / OSPP / ASPP / SPP / ShPP / SNCP was paid The amounts paid The date the Adoption Pay Period (APP) / Ordinary Paternity Pay Period (OPPP) / Additional Paternity Pay Period (APPP) / Paternity Pay Period (PPP) / Shared Parental Pay Period (ShPPP) began Any weeks in the APP / OPPP / APP / PPP / ShPPP where SAP / OSPP / ASPP / SPP / S
Decisions about whether an employer can: recover any part of the statutory paternity pay (SPP) , statutory adoption pay (SAP), Statutory Shared Parental Pay (ShPP), Statutory Parental Bereavement Pay (SPBP), Statutory Neonatal Care Pay (SNCP) and/or claim National Insurance contributions (NIC) compensation are made under section 8(1)(ga) of the Transfer Act and article 7(1)(ga) of the Transfer Order. The legislation about recovery and NIC compensation for SPP, SAP, ShPP, SPBP or SNCP is in: the
If the child is returned after being placed for adoption there is no entitlement to ShPP. If notice has already been given the adopter/adopter’s partner may cancel any periods which they intended to take ShPP in writing at least 8 weeks before the first period to be cancelled or as soon as it is reasonable practicable after the child is returned after being placed. Part 2 Section 12 of the Statutory Shared Parental Pay (General) Regulations 2014
If an employee works on a self-employed basis at any time during the maternity, adoption, shared parental, parental bereavement or neonatal care pay period, it does not affect any entitlement they may have to SMP/SAP/ShPP/SPBP/SNCP.
and Benefits Act. 16.A contribution-based jobseeker’s allowance under the Jobseekers Act 1995 as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions , to the extent that it exceeds the maximum contained in section 674 of ITEPA . 17.An income-based jobseeker’s allowance under the Jobseekers Act 1995.