Statutory shared parental pay
A client can get SSPP if they qualify for either:
•SMP or SAP; or
•SPP and they have a partner who qualifies for SMP, MA or SAP.
If the eligible partner ends their maternity/adoption leave and pay (or MA) early, the other partner can take the remainder of the 39 weeks of pay (up to a maximum of 37 weeks) as SSPP.
The client’s average gross weekly earnings must be at least the NI ‘lower earnings limit’. They must have worked continuously for their employer for 26 weeks up to and including the 15th week (called the ’qualifying week’) before the week in which the baby is due.
SSPP is claimed from the client’s employer and is paid in the same way as normal pay. The employer must be given relevant notice and information within a strict time limit. A mother must take a minimum of two weeks’ maternity leave following the birth (four if she works in a factory). SSPP is paid at either a standard rate or 90 per cent of average weekly earnings, whichever is lower.
SSPP is not means tested, but counts as earnings for means-tested benefits. The first £100 of a client’s weekly SSPP is ignored for tax credits; anything above £100 is counted as employment income.
SSPP is taxable.