How is statutory shared parental pay divided between the parents if they take shared parental leave at the same time as each other?

There are no rules as to how entitlement to statutory shared parental pay should be divided between parents. This is for agreement between the parents.

The total amount of statutory shared parental pay available for eligible parents to share is 39 weeks, minus the amount of statutory maternity pay or maternity allowance paid to the mother (or minus the amount of statutory adoption pay paid to the primary adopter). Parents can be on shared parental leave at the same time as each other and can receive statutory shared parental pay at the same time.

The parents are required to notify their employers of how much shared parental pay they are entitled to and how they will split it between them.