United Kingdom Tax year 2026/27
Rules checked against GOV.UK · updated 18 September 2026MethodologyReport a mistake

Shared parental leave pay calculator 2026/27

Shared Parental Pay splits up to 37 paid weeks between two parents, and each parent’s week is the lower of the flat weekly rate and 90% of that parent’s own average weekly earnings. Each of you is tested on your own earnings, so the two weekly amounts can differ, and the weeks you share come out of the mother’s maternity entitlement.

We spread each salary evenly over 52 weeks to work out that parent’s average weekly earnings. The rules measure them over about the 8 weeks before the qualifying week — the 15th week before the week the baby is due.
Taking the leave
Weeks each of you takes
Up to 37 paid weeks between you.
Statutory Shared Parental Pay
£7,189.84
across 37 weeks between you, before tax and National Insurance. Your average weekly earnings are £673.08.
You · 20 weeks£3,886.40
Partner · 17 weeks£3,303.44
Each paid week£194.32 a week
Week 13752
Both of you are paid £194.32 for every week each of you takes. £194.32 a week is the most Statutory Shared Parental Pay pays. ShPP is taxed and pays National Insurance like normal pay. See it month by month after tax
Rates

Statutory pay rates 2026/27

PaymentWeekly rateFor
Statutory Shared Parental Pay£194.32 or 90% of AWE if lowerUp to 37 weeks
Statutory Maternity Pay90% of AWE, then £194.32 or 90% if lower6 weeks, then 33 weeks
Statutory Paternity Pay£194.32 or 90% of AWE if lowerUp to 2 weeks
Statutory Sick Pay£123.25 or 80% of AWE if lowerUp to 28 weeks

Shared parental pay commences on 6 April 2026, and each parent needs average weekly earnings of at least £129 a week, measured before rounding.

Rules v2026.18 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 393 of 418 hand-verified cases, all passing, beside 43,041 generated · How we calculate · Changelog
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Questions

Common questions

How much is shared parental pay in 2026/27?

£194.32 a week for each parent taking it, or 90% of that parent’s average weekly earnings if that is lower, for up to 37 weeks between you. Split as 20 weeks and 17 weeks, on salaries of £35,000 and £30,000, that is £7,189.84 in total before tax and National Insurance.

How do the weeks work?

Shared parental leave comes out of the mother's maternity entitlement: the weeks she does not take can be shared. The 37 paid weeks are the 39 weeks of maternity pay less the 2 weeks that cannot be shared, and you can take them together or one after the other.

Do both parents get paid shared parental leave?

Each of you is paid by your own employer for the weeks you take, and each of you is tested on your own average weekly earnings — so one parent can be paid for their weeks while the other is not, and the two weekly amounts can differ. The 37 paid weeks are a shared pot rather than 37 weeks each, and you can take them at the same time or one after the other.

How are average weekly earnings worked out?

Each parent’s employer averages what it actually paid that parent over a relevant period. That period usually ends with the last pay day on or before the Saturday of the qualifying week — the 15th week before the week the baby is due. It reaches back at least 8 weeks. This page has one figure for each of you, the salary before leave, so it spreads each one evenly over 52 weeks instead. While pay is level, the two averages are the same. They stop matching when that period holds something a salary does not describe: overtime, commission, a shift or on-call premium, a bonus, a pay rise, back pay, unpaid leave, weeks paid at sick pay rates, or an irregular pay pattern. The test is each employer’s own as well, so a parent’s two part-time jobs are averaged separately. A salary that adds them together can clear the lower earnings limit when neither job does. Each employer’s figure is the one that decides what that parent is paid.

Is shared parental pay taxed?

Yes. Each parent’s pay goes through their own payroll like ordinary pay, so income tax, National Insurance and any student loan come off it, and each of you keeps your own tax code.

SourcesRates and thresholds for employers 2026 to 2027 — GOV.UKMaternity pay and leave: pay — GOV.UK