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Latest News

Statutory maternity, adoption, paternity, shared parental and sick pay to rise from April 2020
15/01/2020 - More...
According to proposals set out in a government policy paper, the revised rates for statutory maternity pay (SMP),

Tax allowances you can claim for business cars
14/01/2020 - More...
Capital Allowances allow your business to secure tax relief for certain capital expenditure. Qualifying expenditure on

On your bike – tax free cycling
14/01/2020 - More...
There are special rules involving bicycles for work use, usually referred to as 'Cycle to Work' arrangements.

Shared parental leave entitlements

Source: HM Revenue & Customs | | 03/12/2019

The shared parental leave and pay rules offer working parents’ far greater choice as to how they share the care of their child and take time off work during the first year of their child’s life. The rules apply equally for children that have been adopted. There are various work and pay criteria that must be met in order to be eligible and the parents must share responsibility for the child. For example, in cases where only one parent in a couple is eligible, the leave cannot be shared.

Under the rules, mothers must take at least two compulsory weeks (four weeks if working in a factory) of maternity leave immediately after birth, but after that working couples can share up to 50 weeks of shared parental leave and up to 37 weeks of statutory shared parental pay. These rules, which were introduced in 2015, give families greater choice over how they arrange childcare in the first year of their child’s life by allowing working mothers the option to end their maternity pay and leave early and to share leave and pay with their partner.

New parents can choose to be at home together or to work at different times and share the care of their child during the important first year after birth. This means that parents can take their leave simultaneously or they could opt to take leave in phases. For example, 20 weeks for the mother/adopter, followed by 20 weeks for the father/partner, followed by 10 weeks for the mother/adopter. Statutory shared parental pay is currently paid at the rate of £148.68 a week or 90% of an employee’s average weekly earnings, whichever is lower.



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Milton Avis LLP
Chartered Accountants
Pitt House
120 Baker Street
London W1U 6TU

Tel : 020 3219 5860
E-mail : This email address is being protected from spambots. You need JavaScript enabled to view it.

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