Shared Parental Leave and Pay
If maternity or adoption leave and pay are ended early, the rest can be shared. GOV.UK states that parents can share up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay. Those figures are 52 and 39 weeks minus the two compulsory weeks after birth.
ShPP is the lower of £194.32 a week and 90% of average weekly earnings (gross). Unlike SMP, there is no 6-week period at 90% with no cap. Like other statutory payments, it is paid through payroll and tax and National Insurance are deducted.
The official planning tool remains the best place to test eligibility and notice dates. This calculator shows the pot of leave and pay left after the maternity weeks you enter, and an amount if a partner takes some of the paid weeks.