UK Shared Parental Leave Pay After Tax 2025-26

Shared Parental Leave (SPL) lets parents share up to 50 weeks of leave and 37 weeks of pay. ShPP is taxable income. See your net take-home for every salary and leave duration.

How Shared Parental Leave works in 2025-26

Max leave weeks
50 weeks (shared between parents)
Max paid weeks
37 weeks ShPP
Weekly ShPP rate
£187.18 or 90% AWE (lower)
Is ShPP taxable?
Yes — Income Tax and NI apply

£25,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

£30,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

£35,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

£40,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

£45,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

£50,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

£60,000 salary

2 weeks SPL £374 net 4 weeks SPL £749 net 6 weeks SPL £1,123 net 8 weeks SPL £1,497 net 10 weeks SPL £1,872 net 12 weeks SPL £2,246 net 16 weeks SPL £2,995 net 20 weeks SPL £3,744 net 26 weeks SPL £4,867 net 33 weeks SPL £6,177 net 39 weeks SPL £6,926 net 50 weeks SPL £6,926 net

Is Shared Parental Pay taxable?

Yes — ShPP is treated as employment income, subject to Income Tax and National Insurance. Because ShPP is lower than most normal salaries, the effective tax rate is significantly reduced. For many parents taking SPL, they will pay little or no tax depending on how much of the year they work at normal salary versus on ShPP.

Can both parents get SPL at the same time?

Yes. Both parents can take Shared Parental Leave simultaneously. However, the total amount of leave and pay between them cannot exceed 50 weeks and 37 paid weeks respectively. If both parents take SPL at the same time, each receives ShPP for their own period — but the combined leave must still be coordinated with the employer(s).

How much is shared parental pay 2025-26?

ShPP in 2025-26 is paid at the lower of £187.18/week or 90% of the parent's Average Weekly Earnings. This is the same rate as SMP for weeks 7–39. The rate is reviewed each April by the government.