How this is calculated
The total pool available for Shared Parental Leave is 50 weeks of leave and 37 weeks of pay, calculated by taking the maximum maternity or adoption entitlements, 52 weeks of leave and 39 weeks of pay, and deducting the compulsory two-week period a mother or adopter must take regardless.
Once the mother or adopter formally curtails her own maternity or adoption leave and pay, whatever remains of that 50-week and 37-week pool becomes available to be shared between both parents, in whatever pattern they agree with their respective employers.
This calculator deducts the weeks already taken from the maximum pool to show what remains, and values the remaining pay weeks at the standard statutory weekly rate, which is the figure most parents will actually receive unless their average weekly earnings are lower.
Notice and planning for a limited company
Parents wanting to take Shared Parental Leave must give at least eight weeks' notice before each block of leave begins, and provide a non-binding indication early on of how they intend to split the total entitlement, which helps employers plan resourcing.
For a small limited company, a director or key employee taking several separate blocks of leave across the year can be more disruptive to plan around than a single continuous absence, so early conversations about the intended pattern are worthwhile.
Two employers, two calculations
Where each parent has a different employer, each employer only needs to know the total pool and how much of it their own employee intends to use; they do not need to communicate directly with the other employer, though evidence of the other parent's curtailment is required.
Self-employed parents and some agency workers may not qualify for Shared Parental Leave or Pay in the same way, even if their partner is an eligible employee, so eligibility should be checked separately for each parent before assuming the full pool is usable.
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 Leave are there in total?
Up to 50 weeks of leave and 37 weeks of pay are available to be shared, once the compulsory two weeks of maternity or adoption leave have been taken and the remaining entitlement has been curtailed.
Can leave be shared if the parents work for different employers?
Yes. Each parent's own employer handles their share of the leave and pay independently, based on notice given and evidence of the other parent's curtailment of their maternity or adoption leave.
How much notice is needed to take Shared Parental Leave?
At least eight weeks' notice is required before each block of leave starts, along with an early, non-binding indication of the pattern of leave both parents intend to take across the year.
What if the mother does not curtail her maternity leave?
No pool becomes available to share. The mother or adopter must formally bring their maternity or adoption leave and pay to an early end before any remaining weeks can be shared with the other parent.