Statutory shared parental pay (ShPP)

A statutory payment available to eligible employees and some other earners who are new parents (including adoptive parents), enabling up to 37 weeks of the 39-week statutory maternity pay (SMP) or statutory adoption pay (SAP) entitlement (which would have only been available to one parent) to be claimed more flexibly by one or both parents. The payments are made during one or more periods of absence within the first year after a child is born or placed for adoption. In the case of an employee, ShPP may only be paid during shared parental leave (SPL) The rate is set each tax year (see Checklist, Current rates and limits for employment lawyers). For more information, see Practice note, Shared parental pay.