COMPLIANCE
Education nuances SPL is commonly used in the education sector. Teachers on maternity or adoption leave often switch to SPL, as the legislation allows them to take leave during term time and ‘return to work’ during school holidays. This employee-friendly law limits what employers can do. Employers cannot require an individual to return to work during holidays unless all employees are asked, as this could lead to discrimination. For more information, visit: https://ow.ly/IHw750VJ28V.
3. Additionally, confusion over KIT days can arise, meaning some employers mistakenly pay KIT days during the SPL period if they weren’t used during maternity leave. Helpful information Employees can use the GOV.UK ‘Plan shared parental leave and pay tool’ (https://ow.ly/olVX50VJ1xH) to: l understand how and when to take SPL with maternity, adoption and paternity leave l learn about their entitlement to ShPP (internal policies should still be checked as
keeping in touch (KIT) days available during maternity leave, which cannot be used once the maternity leave ends. The days worked and payment arrangements, whether paid hourly or for a half or full day, must be agreed between both the employer and employee, as KIT and SPLIT days are optional. Record-keeping Records for HM Revenue and Customs must include: l evidence of the employee’s eligibility for ShPP l start date of ShPP l ShPP payment details and dates l reclaimed ShPP amounts (employers can reclaim 92% of ShPP and up to 108.5% if they qualify for small employers’ relief, applicable to those with total Class 1 National Insurance contributions of £45,000 or less in the previous tax year) l any unpaid weeks and reasons. The real time information (RTI) submission should contain: l partner’s surname l partner’s forename l partner’s National Insurance number.
Common errors Some common errors regarding SPL and ShPP include:
higher rates may be payable) l see the notice required for informing their employer.
1 . Maternity / adoption leave can often end without a clear transition to ShPL, and they must be processed separately. It’s imperative that maternity / adoption leave is ended and SPL / SHPP is processed with the correct start and end dates. 2. Many organisations and their human resource teams lack an understanding of SPL, and important information isn’t always shared with employees. While a letter confirming maternity leave dates is sent, it usually lacks details about SPL, leaving employees unaware of their rights.
This tool can be saved, edited and shared. For RTI submission details, visit https:// ow.ly/qzFP50VJ1OI, and for more information on SPL, go to https://ow.ly/ OX9o50VJ1RS. There’s a significant amount of information to review and multiple processes to follow to ensure ShPP and SPL are handled correctly. It’s advisable to document these procedures clearly using internal flowcharts or checklists. This means employees will receive proper guidance when they request family leave and during the period they’re actually on leave. n
ELIGIBILITY FOR BIRTH PARENTS
IF BOTH PARENTS WANT TO SHARE THE SPL AND SHPP
IF THE MOTHER’S PARTNER WANTS TO TAKE THE SPL AND SHPP
IF THE MOTHER WANTS TO TAKE THE SPL AND SHPP
Both parents must meet the same eligibility criteria to get SPL and ShPP.
For the mother’s partner to take SPL and ShPP, both the mother and the mother’s partner must meet some eligibility requirements.
For the mother to take SPL and ShPP, both the mother’s partner and the mother must meet some eligibility criteria.
They must: l have been employed continuously by the same employer for at least 26 weeks by the end of the 15th week before the due date l stay with the same employer until they start their SPL.
The mother must: l have been working for at least 26 weeks out of the 66 weeks before the week the baby’s due (the 26 weeks don’t need to be in a row) l have earned at least £390 in total in 13 of the 66 weeks (these don’t need to be in a row, so the highest paying weeks can be used). The mother’s partner must: l have been employed continuously by the same employer for at least 26 weeks by the end of the 15th week before the due date l stay with the same employer until they start their SPL. To be eligible for SPL, the partner must be an employee (not a worker). If the partner is a worker, they might be able to get ShPP but not SPL. To be eligible for ShPP, the partner must earn on average at least £125 a week.
The mother’s partner must: l have been working for at least 26 weeks out of the 66 weeks before the week the baby’s due (the 26 weeks don’t need to be in a row) l have earned at least £390 in total in 13 of the 66 weeks (these don’t need to be in a row, so the highest paying weeks can be used). The mother must: l have been employed continuously by the same employer for at least 26 weeks by the end of the 15th week before the due date l stay with the same employer until they start their SPL. To be eligible for SPL, the mother must be an employee (not a worker). If the mother is a worker, they might be able to get ShPP but not SPL. To be eligible for ShPP, the mother must earn on average at least £125 a week.
To be eligible for SPL, they must be employees (not workers). If either parent is a worker, they may be able to share ShPP but not SPL.
To be eligible for ShPP, they must each earn on average at least £125 a week.
ELIGIBILITY FOR ADOPTERS OR PARENTS USING A SURROGATE
IF BOTH PARENTS WANT TO SHARE THE SPL AND SHPP
IF ONLY ONE OF THE PARENTS WANTS TO TAKE THE SPL AND SHPP
Both parents must meet the same eligibility criteria to get SPL and ShPP.
Both parents must meet some eligibility criteria.
They must: l have been employed continuously by the same employer for at least 26 weeks by the end of the week they or their partner are matched with a child if they’re adopting or the end of the 15th week before the due date if they’re using a surrogate l stay with the same employer until they start the SPL.
The parent who wants to take the leave and pay must: l have been employed continuously by the same employer for at least 26 weeks by the end of the week they or their partner are matched with a child if they’re adopting or the end of the 15th week before the due date if they’re using a surrogate l stay with the same employer until they start the SPL. The other parent must: l have been working for at least 26 weeks out of the 66 weeks before the week the child was placed (the 26 weeks don’t need to be in a row) l have earned at least £390 in total in 13 of the 66 weeks (these don’t need to be in a row, so the highest paying weeks can be used). To be eligible for SPL, the parent taking the leave must be an employee (not a worker). If they’re a worker, they might be able to get ShPP but not SPL. And to be eligible for ShPP, they must earn on average at least £125 a week.
To be eligible for SPL, they must be employees (not workers). If either is a worker, they may be able to share ShPP but not SPL
To be eligible for ShPP, they must each earn on average at least £125 a week.
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
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