Law

The Statutory Shared Parental Pay (General) Regulations 2014

United Kingdom · regulation

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In force since 2026-04-06, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 51 provisions

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51 provisions

40 Weekly rate of payment of statutory shared parental pay

(1) The weekly rate of payment of statutory shared parental pay is the smaller of the following two amounts— (a) £194.32; (b) 90% of the normal weekly earnings of the individual claiming statutory shared parental pay determined in accordance with section 171ZZ4(6) of the 1992 Act and regulation 32). (2) Where the amount of any payment of statutory shared parental pay is calculated by reference to— (a) the weekly rate specified in paragraph (1)(b), or (b) the daily rate of one-seventh of the weekly rate specified in paragraph (1)(a) or (b), and that amount includes a fraction of a penny, the payment shall be rounded up to the nearest whole number of pence.

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41 Statutory shared parental pay and contractual remuneration

For the purposes of section 171ZZ1(1) and (2) (payment of contractual remuneration to go towards discharging liability to pay statutory shared parental pay and payment of statutory shared parental pay to go towards discharging liability to pay contractual remuneration) the payments which are to be treated as contractual remuneration are sums payable under a contract of service— (a) by way of remuneration; (b) for incapacity for work due to sickness or injury; and (c) by reason of birth, adoption or care of a child.

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42 Avoidance of liability for statutory shared parental pay

(1) A former employer is liable to make payments of statutory shared parental pay to a former employee in any case where the employee has been employed for a continuous period of at least eight weeks and the employee's contract of service was brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay. (2) In a case falling within paragraph (1)— (a) the employee shall be treated as if the employee had been employed for a continuous period ending with the period of seven days beginning with Sunday before the first week falling within the relevant period relating to that employee under section 171ZY(2) of the 1992 Act; and (b) regulation 32(2) (relevant period for the purpose of the calculation of normal weekly earnings) shall apply as if it read— (2) The relevant period is the period— (a) ending on the last day of payment under the former contract of employment; and (b) beginning with the day following the day of payment under that contract to fall at least 8 weeks earlier than the day of payment mentioned in sub-paragraph (a). .

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43 Payment of statutory shared parental pay

Payments of statutory shared parental pay may be made in like manner to payments of remuneration but shall not include payment in kind or by way of the provision of board and lodgings.

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44 Time when statutory shared parental pay is to be paid

(1) In any case where— (a) a decision has been made by an officer of Revenue and Customs under section 8(1) (decisions by officers) of the Social Security Contributions (Transfer of Functions, etc) Act 1999 as a result of which a person is entitled to an amount of statutory shared parental pay; and (b) the time for bringing an appeal against the decision has expired and either— (i) no such appeal has been brought; or (ii) such appeal has been brought and has been finally disposed of; that amount of statutory shared parental pay shall be paid within the time specified in paragraph (2). (2) The employer or former employer shall pay the amount not later than the first pay day after the following days (but see paragraphs (3) and (4))— (a) where an appeal has been brought, the day on which the employer or former employer receives notification that it has been finally disposed of; (b) where leave to appeal has been refused, and there remains no further opportunity to apply for leave, the day on which the employer or former employer receives notification of the refusal; and (c) in any other case, the day on which the time for bringing an appeal expires. (3) Where it is impracticable, in view of the employer's or former employer's methods of accounting for and paying remuneration, for the requirement of payment referred to in paragraph (2) to be met by the pay day referred to in that paragraph, it shall be met not later than the next following pay day (but see paragraph (4)). (4) Where the employer or former employer would not have remunerated the employee for their work in the week in respect of which statutory shared parental pay is payable as early as the pay day specified in paragraph (2) or (if it applies) paragraph (3), the requirement of payment shall be met on the first day on which the employee would have been remunerated for his work in that week. (5) In this regulation “pay day” means a day on which it has been agreed, or it is the normal practice between an employer or former employer to agree and a person who is or was an employee of theirs, that payments by way of remuneration are to be made, or, where there is no such agreement or normal practice, the last day of a calendar month.

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45 Liability of the Commissioners to pay statutory shared parental pay

(1) Despite section 171ZX(1) of the 1992 Act (liability to make payments of statutory shared parental pay is liability of the employer) where the conditions in paragraph (2) are satisfied, liability to make payments of statutory shared parental pay to a person is to be liability of the Commissioners and not the employer for— (a) any week in respect of which the employer was liable to pay statutory shared parental pay to that person but did not do so; and (b) for any subsequent weeks that person is entitled to payments of statutory shared parental pay. (2) The conditions in this paragraph are that— (a) an officer of the Revenue and Customs has decided under section 8(1) of the Social Security Contributions (Transfer of Functions, etc) Act 1999 that an employer is liable to make payments of statutory shared parental pay; (b) the time for appealing against the decision has expired; and (c) no appeal against the decision has been lodged or leave to appeal against the decision is required and has been refused. (3) Despite section 171ZX(1) of the 1992 Act, liability to make payments of statutory shared parental pay to a person is to be a liability of the Commissioners and not the employer as from the week in which the employer first becomes insolvent (see paragraphs 4 and 5) until the last week that person is entitled to payment of statutory shared parental pay. (4) For the purposes of paragraph (3) an employer shall be taken to be insolvent if, and only if, in England and Wales— (a) the employer has been adjudged bankrupt or has made a composition or arrangement with its creditors; (b) the employer has died and the employer's estate falls to be administered in accordance with an order made under section 421 Insolvency Act 1986 ; or (c) where an employer is a company or a limited liability partnership— (i) a winding-up order is made or a resolution for a voluntary winding-up is passed (or, in the case of a limited liability partnership, a determination for voluntary winding-up has been made) with respect to it, (ii) it enters administration, (iii) a receiver or manager of its undertaking is duly appointed, (iv) possession is taken, by or on behalf of the holders of any debentures secured by a floating charge, of any property of the company or limited liability partnership comprised in or subject to the charge, or (v) a voluntary arrangement proposed for the purposes of Part 1 of the Insolvency Act 1986 is approved under that Part. (5) For the purposes of paragraph (3) an employer shall be taken to be insolvent if, and only if, in Scotland— (a) an award of sequestration is made on the employer's estate; (b) the employer executes a trust deed for its creditors; (c) the employer enters into a composition contract; (d) the employer has died and a judicial factor appointed under section 11A of the Judicial Factors (Scotland) Act 1889 is required by that section to divide the employer's insolvent estate among the employer's creditors; or (e) where the employer is a company or a limited liability partnership— (i) a winding-up order is made or a resolution for voluntary winding-up is passed (or in the case of a limited liability partnership, a determination for a voluntary winding-up is made) with respect to it, (ii) it enters administration, (iii) a receiver of its undertaking is duly appointed, or (iv) a voluntary arrangement proposed for the purposes of Part I of the Insolvency Act 1986 is approved under that Part.

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46 Liability of the Commissioners to pay statutory shared parental pay in case of legal custody or imprisonment

Where there is liability to pay statutory shared parental pay— (a) in respect of a period which is subsequent to the last week falling within paragraph (1)(c) of regulations 14 and 26 (cases where there is no liability to pay statutory shared parental pay); or (b) during a period of detention in legal custody by virtue of paragraph (2) of those regulations; that liability, despite section 171ZX(1) of the 1992 Act, shall be that of the Commissioners and not the employer.

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47 Payments by the Commissioners

Where the Commissioners become liable in accordance with regulation 45 (liability of the Commissioners to pay statutory shared parental pay) or regulation 46 (liability of the Commissioners to pay statutory shared parental pay in case of legal custody or imprisonment) then— (a) the first payment is to be made as soon as reasonably practicable after they become so liable; and (b) subsequent payments are to be made at weekly intervals; by means of an instrument of payment or by such other means as appear to the Commissioners to be appropriate in the circumstances of any particular case.

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48 Persons unable to act

(1) This regulation applies where— (a) statutory shared parental pay is payable to a person or it is alleged that statutory shared parental pay is payable to a person; (b) that person is unable for the time being to act; (c) no deputy has been appointed by the Court of Protection with power to receive statutory shared parental pay on their behalf or, in Scotland, their estate is not being administered by a guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 ; and (d) a written application has been made to the Commissioners by a person, who, if a natural person, is over the age of 18 to exercise any right, or deal with any sums payable, under Part 12ZC of the 1992 Act on behalf of the person unable to act. (2) Where this regulation applies the Commissioners may appoint the person referred to in paragraph (1)(d)— (a) to exercise, on behalf of the person unable to act, any right which the person unable to act may be entitled under Part 12ZC of the 1992 Act; and (b) to deal, on behalf of the person unable to act, with any sums payable to the person unable to act under Part 12ZC of the 1992 Act. (3) Where the Commissioners have made an appointment under paragraph (2)— (a) they may at any time revoke it; (b) the person appointed may resign their office after having given one month's notice in writing to the Commissioners of that person's intention to do so; and (c) the appointment shall end when the Commissioners are notified that a deputy or other person to whom paragraph (1)(c) applies has been appointed. (4) Anything required by Part 12ZC of the 1992 Act to be done by or to the person who is unable to act may be done by or to the person appointed under this regulation to act on behalf of the person unable to act, and the receipt of the person so appointed shall be a good discharge to the employer or former employer of the person unable to act for any sum paid.

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49 Service of notices

(1) Where a notice is to be given under these Regulations, it may be given— (a) where paragraph (2) applies, by electronic communication; (b) by post; or (c) by personal delivery. (2) This paragraph applies where the person who is to receive the notice has agreed that the notice may be given to the person by being transmitted to an electronic address and in an electronic form specified by the person for that purpose. (3) Where a notice is to be given under these Regulations it is to be taken to have been given— (a) if sent by electronic communication, on the day of transmission; (b) if sent by post in an envelope which is properly addressed and sent by prepaid post, on the day on which it is posted; (c) if delivered personally, on the day of delivery.

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SCHEDULE STATUTORY SHARED PARENTAL PAY IN SPECIAL CIRCUMSTANCES

Regulations 16 and 28 PART 1 STATUTORY SHARED PARENTAL PAY (BIRTH) Entitlement of father or partner to statutory shared parental pay (birth) in the event of the death of M before curtailment 1 (1) In a case where M dies— (a) before the end of her maternity allowance period in respect of C and without reducing that period under section 35(3A) of the 1992 Act , or (b) before the end of her maternity pay period in respect of C and without reducing that period under section 165(3A) of the 1992 Act , then these Regulations shall apply, in respect of any period after M dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 2(1) a person is to be regarded as falling within the definition of P it that person would have done so but for the fact that M had died. (3) In regulation 5 (entitlement of father or partner)— (a) paragraph (3)(d) shall not apply; (b) in a case where M dies before her maternity allowance period or maternity pay period in respect of C starts then the condition in paragraph (3)(c) shall be taken to be satisfied if it would have been satisfied but for the fact that M had died. (4) In regulation 7 (notification and evidential requirements relating to father or mother's partner)— (a) paragraph (1)(a) shall apply as if it read— (a) paragraphs (2) and (3) at least 8 weeks before the beginning of the first period specified by P pursuant to paragraph (2)(d) or, where it is not reasonably practicable for P to satisfy this requirement, as soon as reasonably practicable after the death of M, but in any event before that period; ; (b) paragraph (1)(b) and (c) shall not apply; (c) in paragraph (2)— (i) sub-paragraph (a) shall apply as if the words “disregarding any intention of M to claim statutory shared parental pay (birth) in respect of C” were omitted; and (ii) sub-paragraph (c) shall not apply; (d) in paragraph (3)— (i) sub-paragraph (a) shall not apply; (ii) sub-paragraph (d) shall apply as if it read— (d) the following information relating to P and M— (i) P's name, M's name and national insurance number (where this number is known to P), M's address immediately before she died and the date of M's death; and (ii) the start date of M's maternity pay period or maternity allowance period in respect of C or, where M's death occurred before her maternity allowance period or maternity pay period in respect of C started, the date that period would have started but for the fact that M had died; ; and (iii) sub-paragraph (e)(iii) shall not apply; (e) paragraph (4) shall not apply. (5) In regulation 8(3) (variation)— (a) sub-paragraph (a) shall apply as if the reference to M were omitted; and (b) sub-paragraph (b) shall not apply. (6) In regulation 10 (extent of entitlement), paragraph (1)(a) shall apply as if the number of weeks referred to is the number of weeks in which maternity allowance or statutory maternity pay was payable to M in respect of C up to the time of M's death. Notification and variation: death of mother or partner after curtailment 2 (1) In the case where— (a) P, who in connection with a claim by M would be required to satisfy the conditions specified in regulation 4(3), dies after M has reduced her maternity allowance period in respect of C under section 35(3A) of the 1992 Act or her maternity pay period in respect of C under section 165(3A) of the 1992 Act; and (b) before P dies M has not given the notices and information specified in regulation 6 (notice and evidential requirements relation to the mother), then these Regulations apply in respect of any period after P dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 6 (notification and evidential requirements relating to the mother)— (a) paragraph (1)(a) shall apply as if it read— (a) paragraphs (2) and (3) at least 8 weeks before the beginning of the first period specified by M pursuant to paragraph (2)(d) or where it is not reasonably practicable for M to satisfy this requirement as soon as reasonably practicable after the death of P, but in any event before that period; ; (b) paragraph (1)(b) and (c) shall not apply; (c) in paragraph (2)— (i) sub-paragraph (a) shall apply as if the words “disregarding any intention of P to claim statutory shared parental pay in respect of C” were omitted; (ii) sub-paragraph (c) shall not apply; (d) in paragraph (3)— (i) sub-paragraph (a) shall not apply; (ii) sub-paragraph (d) shall apply as if it read— (d) M's name, P's name and national insurance number (where this number is known to M), P's address immediately before P died and the date of P's death ; (e) paragraph (4) shall not apply. (3) In regulation 8 (variation)— (a) paragraph (2)(a) shall apply as if it read— (a) of the number of weeks during which M and P have exercised, and the number of weeks M intends to exercise, an entitlement to statutory shared parental pay (birth) in respect of C ; (b) paragraph (2)(b) shall not apply. (4) In regulation 10 (extent of entitlement)— (a) paragraph (1)(b)(i) shall apply as if the words “P has notified P's intention to claim” to the end read “the number of weeks in which P claimed statutory shared parental pay (birth) in respect of C up to the time of P's death.”; (b) paragraph (7) shall apply as if the words “the last day of the latest period so notified” were “the time of P's death”. 3 (1) In the case where— (a) P, who in connection with M's claim is required to satisfy the conditions specified in regulation 4(3), dies after M has reduced her maternity allowance period in respect of C under section 35(3A) of the 1992 Act or her maternity pay period in respect of C under section 165(3A) of the 1992 Act, and (b) before P dies M has given the notices and information specified in regulation 6 (notification and evidential requirements relating to the mother), then these Regulations apply in respect of any period after P dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 8 (variation)— (a) paragraph (1) shall apply in relation to the first notice made under that paragraph following P's death as if at the end of that paragraph there is added—“or, where it is not reasonably practicable for M to satisfy this requirement, by notice in writing given to that employer as soon as reasonably practicable after the death of P, but in any event before that period and which states the date of P's death”; (b) paragraph (2)(a) shall apply as if it read— (a) of the number of weeks during which M and P have exercised, and the number of weeks M intends to exercise, an entitlement to statutory shared parental pay (birth) in respect of C ; (c) paragraph (2)(b) shall not apply. (3) In regulation 10— (a) paragraph (1)(b)(i) shall apply as if the words “P has notified P's intention to claim” to the end read— “the number of weeks in which P claimed statutory shared parental pay (birth) in respect of C up to the time of P's death;”; (b) paragraph (7) shall apply as if the words “the last day of the latest period so notified” were “the time of P's death”. 4 (1) In the case where— (a) M dies after she has reduced her maternity allowance period in respect of C under section 35(3A) of the 1992 Act or her maternity pay period in respect of C under section 165(3A) of the 1992 Act, and (b) before M dies P has not given the notices and information specified in regulation 7 (notification and evidential requirements relating to father or partner), then these Regulations apply in respect of any period after M dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 2(1) (definitions) a person is to be regarded as falling within the definition of P if that person would have done so but for the fact that M has died. (3) In regulation 7 (notification and evidential requirements relating to P)— (a) in paragraph (1)— (i) sub-paragraph (a) shall apply as if it read— (a) paragraphs (2) and (3) at least 8 weeks before the beginning of the first period specified by P pursuant to paragraph (2)(d) or where it is not reasonably practicable for P to satisfy this requirement as soon as reasonably practicable after the death of M, but in any event before that period; ; (ii) sub-paragraphs (b) and (c) shall not apply; (b) in paragraph (2)— (i) sub-paragraph (a) shall apply as if the words “disregarding any intention of M to claim statutory shared parental pay in respect of C” were omitted; (ii) sub-paragraph (c) shall not apply; (c) in paragraph (3)— (i) sub-paragraph (a) shall not apply; (ii) sub-paragraph (d) shall apply as if it read— (d) P's name, M's name and national insurance number (where this number is known to P), M's address immediately before she died and the date of M's death ; (iii) sub-paragraph (e)(iii) shall not apply; (d) paragraph (4) shall not apply. (4) In regulation 8(variation), in paragraph (3)— (a) sub-paragraph (a) shall apply as if it read— (a) of the number of weeks during which P and M have exercised, and the number of weeks P intends to exercise, an entitlement to statutory shared parental pay (birth) in respect of C ; (b) sub-paragraph (b) shall not apply. (5) In regulation 10 (extent of entitlement)— (a) paragraph (1)(b)(ii) shall apply as if the words “M has notified M's intention to claim” to the end read— “the number of weeks in which M claimed statutory shared parental pay (birth) in respect of C up to the time of M's death;”; (b) paragraph (8) shall apply as if the words “the last day of the latest period” were “the time of M's death”. 5 (1) In the case where— (a) M dies after she has reduced her maternity allowance period in respect of C under section 35(3A) of the 1992 Act or her maternity pay period in respect of C under section 165(3A) of the 1992 Act, and (b) before M dies P has given the notice and information specified in regulation 7 (notification and evidential requirements relating to father or mother's partner), then these Regulations apply in in respect of any period after M dies subject to the modifications in the following provisions of this paragraph. (2) In regulation 8 (variation)— (a) paragraph (1) shall apply in relation to the first notice made under that regulation following M's death as if at the end of that paragraph there is added—“or, where it is not reasonably practicable for P to satisfy this requirement, by notice in writing given to that employer as soon as reasonably practicable after the death of M, but in any event before that period and which states the date of M's death”; (b) paragraph (3)(a) shall apply as if it read— (a) of the number of weeks during which P and M have exercised, and the number of weeks P intends to exercise, an entitlement to statutory shared parental pay (birth) in respect of C ; (c) paragraph (3)(b) shall not apply. (3) In regulation 10 (extent of entitlement)— (a) paragraph (1)(b)(ii) shall apply as if the words “M has notified M's intention to claim” to the end read— “the number of weeks in which M claimed statutory shared parental pay (birth) in respect of C up to the time of M's death”; (b) paragraph (8) shall apply as if the words “the last day of the latest period” were “the time of M's death”. Death of child 6 (1) In the case where M has given the notice and information in accordance with regulation 6(1) and then C dies, then in respect of any period after C dies paragraph (2)(f) of regulation 4 (entitlement of mother to statutory shared parental pay), shall not apply, and regulation 8 shall apply in accordance with sub-paragraph (3). (2) In the case where P has given the notices and information in accordance with regulation 7(1) and then C dies, then in respect of any period after C dies paragraph (2)(d) of regulation 5 (entitlement of father or partner to statutory shared parental pay) shall not apply and regulation 8 shall apply in accordance with sub-paragraph (3). (3) Where paragraph (1) or (2) applies, regulation 8 (variation) shall apply as if it read— (1) M, or as the case may be, P may cancel the period or periods during which they intend to claim statutory shared parental pay (birth) by notice in writing which is given at least 8 weeks before the first period to be cancelled, or, if this is not reasonably practicable, as soon as reasonably practicable after the death of C, but in any event before that period to the employer who will be liable to pay statutory shared parental pay (birth) to M or P. (2) M and P may each only give one notice under paragraph (1). . (4) Where more than one child is born of the same pregnancy— (a) sub-paragraphs (2) and (3) only apply where all the children die; and (b) a reference in this paragraph relating to the death of C (however expressed) is to the death of the last of those children to die. PART 2 STATUTORY SHARED PARENTAL PAY (ADOPTION) Entitlement of adopter's partner to statutory shared parental pay (adoption) in the event of the death of adopter before curtailment 7 (1) In a case where A dies before the end of A's adoption pay period in respect of C and without reducing that period under section 171ZN(2A) of the 1992 Act then these Regulations apply in respect of any period after A dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 2 a person is to be regarded as falling within the definition of AP if that person would have done so but for the fact that A had died. (3) In regulation 18 (entitlement of partner to statutory shared parental pay (adoption))— (a) paragraph (3)(d) shall not apply; (b) in the case where A dies before A's adoption pay period in respect of C starts, then the condition in paragraph (3)(c) shall be taken to be satisfied if it would have been satisfied but for the fact that A had died. (4) In regulation 20 (notification and evidential requirements relating to partner)— (a) paragraph (1)(a) shall apply as if it read— (a) paragraphs (2) and (3) at least 8 weeks before the beginning of the first period specified by AP pursuant to paragraph (2)(d) or, where it is not reasonably practicable for AP to satisfy this requirement, as soon as reasonably practicable after the death of A, but in any event before that week ; (b) paragraph (1)(b) and (c) shall not apply; (c) in paragraph (2)— (i) sub-paragraph (a) shall apply as if the words “disregarding any intention of A to claim statutory shared parental pay (adoption) in respect of C” were omitted, (ii) sub-paragraph (c) shall not apply; (d) in paragraph (3)— (i) sub-paragraph (a) shall not apply, (ii) sub-paragraph (d) shall apply as if it read— (d) the following information about AP and A— (i) AP's name, A's name and national insurance number (where this number is known to AP), A's address immediately before she died and the date of A's death; and (ii) the start date of A's adoption pay period in respect of C; , (iii) sub-paragraph (e)(iii) shall not apply; (e) paragraph (4) shall not apply. (5) In regulation 21(variation), in paragraph (3)— (a) sub-paragraph (a) shall apply as if the reference to A were omitted; (b) sub-paragraph (b) shall not apply. (6) In regulation 22 (extent of entitlement), paragraph (1)(a) shall apply as if the number of weeks referred to is the number of weeks in which statutory adoption pay was payable to A in respect of C up to the time of A's death. Notification or variation: death of adopter or adopter's partner after curtailment 8 (1) In the case where— (a) AP who in connection with a claim by A would be required to satisfy the conditions in regulation 17(3), dies after A has reduced A's adoption pay period in respect of C under section 171ZN(2A) of the 1992 Act, and (b) before AP dies A has not given the notice and information specified in regulation 19 (notification and evidential requirements relating to the adopter), then these Regulations apply in respect of any period after AP dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 19 (notification and evidential requirements relating to the adopter)— (a) paragraph (1)(a) shall apply as if it read— (a) paragraphs (2) and (3) at least 8 weeks before the beginning of the first period specified by A pursuant to paragraph (2)(d) or, where it is not reasonably practicable for A to satisfy this requirement, as soon as reasonably practicable after the death of AP but in any event before that period; ; (b) paragraph (1)(b) and (c) shall not apply; (c) paragraph (2)(a) shall apply as if the words “disregarding any intention of AP to claim statutory shared parental pay (adoption) in respect of C” were omitted; (d) paragraph (2)(c) shall not apply; (e) paragraph (3)(a) shall not apply; (f) paragraph (3)(d) shall apply as if it read— (d) A's name, AP's name and national insurance number (where this number is known to A), AP's address immediately before AP died and the date of AP's death ; (g) paragraph (4) shall not apply. (3) In regulation 21 (variation), in paragraph (3) sub-paragraph (a) shall apply as if it read— (a) of the number of weeks during which A and AP have exercised, and the number of weeks A intends to exercise, an entitlement to statutory shared parental pay (adoption) in respect of C; ; (a) paragraph (b) shall not apply. (4) In regulation 22 (extent of entitlement to statutory shared parental pay (adoption))— (a) paragraph (1)(b)(i) shall apply as if the words “AP has notified AP's intention to claim” to the end read— “the number of weeks in which AP claimed statutory shared parental pay (adoption) in respect of C up to the time of AP's death;”; (b) paragraph (5) shall apply as if the words “the last day of the latest period so notified” were “the time of AP's death”. 9 (1) In the case where— (a) AP, who in connection with A's claim is required to satisfy the conditions specified in regulation 17(3), dies after A has reduced A's adoption pay period under section 171ZN(2A) of the 1992 Act, and (b) before AP dies A has given the notices and information specified in regulation 19 (notification and evidential requirements relating to the adopter), then these Regulations apply in respect of any period after AP dies, subject to the modifications in the following provisions of this paragraph. (2) In regulation 21 (variation)— (a) paragraph (1) shall apply in relation to the first notice made under that paragraph following AP's death as if at the end of that paragraph there is added—“or, where it is not reasonably practicable for A to satisfy this requirement, by notice in writing given to that employer as soon as reasonably practicable after the death of AP, but in any event before that period and which states the date of AP's death”; (b) paragraph (2)(a) shall apply as if it read— (a) of the number of weeks during which A and AP have exercised, and the number of weeks A intends to exercise, an entitlement to statutory shared parental pay (adoption) in respect of C; ; (c) paragraph (2)(b) shall not apply. (3) In regulation 22 (extent of entitlement)— (a) paragraph (1)(b)(i) shall apply as if the words “AP has notified AP's intention to claim” to the end read “the number of weeks in which AP claimed statutory shared parental pay (adoption) in respect of C up to the time of AP's death;”; (b) paragraph (5) shall apply as if the words “the last day of the latest period so notified” were “the time of AP's death”. 10 (1) In the case where— (a) A dies after A has reduced A's adoption pay period in respect of C under section 171ZN(2A) of the 1992 Act, and (b) before A dies AP has not given the notice and information specified in regulation 20 (notification and evidential requirements relating to adopter's partner); then the Regulations apply in respect of any period after A dies subject to the modifications in the following provisions of this paragraph. (2) In regulation 2(1) (definitions) a person is to be regarded as falling within the definition of AP if that person would have done so but for the fact that A has died. (3) In regulation 20 (notification and evidential requirements relating to partner)— (a) paragraph (1)(a) shall apply as if it read— (a) paragraphs (2) and (3) at least 8 weeks before the beginning of the first period specified by AP pursuant to paragraph (2)(d) or if it is not reasonably practicable for AP to satisfy this requirement as soon as reasonably practicable after the death of A, but in any event before that period; ; (b) paragraph (1)(b) and (c) shall not apply; (c) paragraph (2)(a) shall apply as if the words “disregarding any intention of A to claim statutory shared parental pay (adoption) in respect of C” were omitted; (d) paragraph (2)(c) shall not apply; (e) paragraph (3)(a) shall not apply; (f) paragraph (3)(d) shall apply as if it read— (d) AP's name, A's name and national insurance number (where this number is known to AP), A's address immediately before A died and the date of A's death; ; (g) paragraph (4) shall not apply. (4) In regulation 21 (variation), in paragraph (3)— (a) sub-paragraph (a) shall apply as if it read— (a) of the number of weeks during which AP and A have exercised, and the number of weeks AP intends to exercise, an entitlement to statutory shared parental pay (adoption) in respect of C ; (b) sub-paragraph (b) shall not apply. (5) In regulation 22 (extent of entitlement)— (a) paragraph (1)(b)(ii) shall apply as if the words “A has notified A's intention to claim” to the end read— “the number of weeks in which A claimed statutory shared parental pay (adoption) in respect of C up to the time of A's death;”. (b) paragraph (6) shall apply as if the words “the last day of the latest period so notified” were “the time of A's death”. 11 (1) In the case where— (a) A dies after A has reduced A's adoption pay period in respect of C under section 171ZN(2A) of the 1992 Act; and (b) before A dies AP has given the notice and information specified in regulation 20 (notification and evidential requirements relating to the partner); then these Regulations apply in respect of any period after A dies subject to the modifications in the following provisions of this paragraph. (2) In regulation 21 (variation)— (a) paragraph (1) shall apply in relation to the first notice made under that regulation following A's death as if at the end of that paragraph there is added—“or, where is it not reasonably practicable for AP to satisfy this requirement, by notice in writing given to that employer as soon as reasonably practicable after the death of A, but in any event before that period and which states the date of A's death;”; (b) paragraph (3)(a) shall apply as it is read— (a) of the number of weeks during which AP and A have exercised, and the number of weeks AP intends to exercise, an entitlement to statutory shared parental pay (adoption) in respect of C ; (c) paragraph (3)(b) shall not apply. (3) In regulation 22 (extent of entitlement)— (a) paragraph (1)(b)(ii) shall apply as if the words “A has notified A's intention to claim” to the end read— “the number of weeks in which A claimed statutory shared parental pay (adoption) in respect of C up to the time of A's death.”. (b) paragraph (6) shall apply as if the words “the last day of the latest period so notified” were “the time of A's death”. Death of child or disrupted placement 12 (1) In the case where A has given the notices and information specified in regulation 19(1) and then C dies or is returned after being placed then in respect of any period after C dies or is returned after being placed paragraph (2)(f) of regulation 17 (entitlement of adopter to statutory shared parental pay) shall not apply and regulation 21 shall apply in accordance with sub-paragraph (3). (2) In the case where AP has given the notices and information specified in regulation 20(1) and then C dies or is returned after being placed then in respect of any period after C dies or is returned after being placed paragraph (2)(d) of regulation 18 (entitlement of adopter to statutory shared parental pay) shall not apply and regulation 21 shall apply in accordance with sub-paragraph (3). (3) Where paragraph (1) or (2) applies, regulation 21 (variation) shall apply as if it read— (1) A or, as the case may be, AP may cancel the period or periods during which they intend to claim statutory shared parental pay (adoption) by notice in writing which is given at least 8 weeks before the first period to be cancelled or, if this is not reasonably practicable, as soon as reasonably practicable after the death of C or after C is returned after being placed, but in any event before that period to the employer who will be liable to pay statutory shared parental pay (adoption) to A or AP. (2) A and AP may each only give one notice under paragraph (1). . (4) Where more than one child is placed for adoption as a result of the same placement— (a) sub-paragraphs (1) and (2) only apply where all the children die or, as the case may be, all the children are returned after being placed; (b) a reference in this paragraph to the death of C or to the return of C after being placed (however expressed) is to the death of the last of those children to die or is to the last of those children to be returned after being placed. (5) In this paragraph “returned after being placed” means— (a) returned to the adoption agency under sections 31 to 35 of the Adoption and Children Act 2002 ; (b) in Scotland, returned to the adoption agency, adoption society or nominated person in accordance with section 25(6) of the Adoption and Children (Scotland) Act 2007 ; or (c) where the child is placed in accordance with section 22C of the Children Act 1989 , returned to the adoption agency following termination of the placement.

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