UK Payroll Software

Understanding Leave Blocks: Maternity vs Shared Parental Leave

Elena Segura

Cofounder

Jul 8, 2025

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Understanding Leave Blocks: Maternity vs Shared Parental Leave

Maternity Leave

Maternity leave must be taken as a single continuous block. It cannot be split into multiple periods of leave. The only exception that allows a mother to return to work briefly during maternity leave is through Keeping in Touch (KIT) days — up to 10 days of paid work without ending maternity leave.

If the birth mother chooses not to share her leave entitlement with her partner, she must remain on maternity leave throughout, aside from the optional KIT days.

Shared Parental Leave (SPL)

Shared Parental Leave offers more flexibility. The birth mother and their partner can share the leave entitlement, meaning either parent can take time off to care for the child while the other returns to work. Importantly, SPL can be taken in blocks, allowing employees to alternate between periods of work and leave. During the time an employee returns to work between SPL blocks, they may also choose to work part-time.

To qualify, the birth mother must take a minimum of two weeks of maternity leave immediately after the birth before she can curtail the remainder and opt into Shared Parental Leave.

On the Payment Side

Once the mother ends her maternity leave and begins Shared Parental Leave, the pay entitlement transitions from Statutory Maternity Pay (SMP) to Statutory Shared Parental Pay (ShPP).

For more information on Shared Parental Leave and how it works, you can visit the official government page: [HMRC shared parental leave and pay link]


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