Shared parental leave pay calculator, 2026/27
Splitting leave between parents affects a limited company's payroll costs and recovery. This calculator turns your planned ShPP weeks into a weekly and total pay figure, helping directors budget cover and cash flow around the birth.
The shared parental leave pay calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Weekly ShPP rate of £194.32 for 2026/27, or average weekly earnings if lower, for up to 37 weeks after the two-week compulsory maternity leave period. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under property & landlord. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
Regulated by
Regulated & AML supervisor
AAT fellow member
Xero Gold PartnerCertified advisor
QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityShared parental leave pay calculator
Result, 2026/27
Total ShPP due
Weekly rate
Recoverable from HMRC
Net cost to the company
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Shared Parental Leave lets eligible parents split up to 50 weeks of leave and 37 weeks of pay between them after the mother or adopter ends her maternity or adoption leave and pay early. Each week of Statutory Shared Parental Pay (ShPP) is paid at the lower of average weekly earnings and the statutory weekly rate.
For 2026/27 that statutory rate is £194.32, the same figure used for statutory maternity, paternity and parental bereavement pay after the initial higher-rate maternity weeks. This calculator multiplies the applicable weekly rate by the number of weeks you plan to claim to give a total cost figure.
Employers recover most of ShPP from HMRC in the same way as other family-related statutory payments, through deductions from PAYE and NIC liabilities reported on the Employer Payment Summary.
Coordinating leave between two employers
Where each parent works for a different employer, both employers process their own share of ShPP independently, based on the notice and evidence each parent provides, including the other parent's curtailment of maternity or adoption leave.
A limited company director taking a share of ShPP needs to give the correct notice period, normally at least eight weeks before each block of leave, and should plan cover for client work or subcontracted delivery during the gap.
Budgeting for a small company
Because ShPP can run for many months, cash flow planning matters more than for the two-week paternity or bereavement payments. Even after recovery, employer National Insurance and pension contributions during the leave still fall on the business.
Small companies should factor the net cost, after recovery, into short-term cash flow forecasts, particularly if a locum, subcontractor or temporary hire is also being paid to cover the role.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How many weeks of Shared Parental Pay are available?
Up to 37 weeks of pay can be shared between eligible parents, drawn from the maternity or adoption pay period once the mother or adopter has curtailed her own leave and pay to release the remaining weeks.
What weekly rate applies for 2026/27?
The same statutory family pay rate as maternity and paternity pay, £194.32 a week, or average weekly earnings if that figure is lower.
Can both parents claim Shared Parental Pay at the same time?
Yes, parents can take leave and pay at the same time, in separate blocks, or a mixture of both, provided the total does not exceed the pool of weeks available and each employer receives the correct notice.
Does a company recover the full cost of ShPP?
No. Standard employers recover 92.0% of the statutory payment and small employers recover 109.0%; the remainder, along with employer National Insurance during the leave, is a genuine cost to the business.
Keep going
Related calculators
Same rates, different question.
Shared parental leave entitlement calculator
Work out how many weeks of leave and pay remain to share between parents for 2026/27 once maternity or adoption leave has been curtailed early.
CalculatorParental bereavement pay calculator
Work out Statutory Parental Bereavement Pay for 2026/27 using the weekly statutory rate, employer recovery, and eligible weeks off work.
CalculatorContractor take-home calculator
Estimate your take-home pay through a limited company for 2026/27 from your day rate, working days and expenses, after corporation tax, NI and dividend tax.
CalculatorSelf Assessment tax calculator
Estimate your Self Assessment bill for 2026/27 from self-employed profit, salary and dividends, including income tax, Class 2 and Class 4 National Insurance.