New rules have been introduced to allow new parents to share leave from work. Existing maternity and paternity leave arrangements are still in place, but SPL is an extra option for parents to consider if they wish.
For babies expected on or after 5 April 2015, parents can now share parental leave on a much more flexible basis. The mother must take the first two weeks, but after that they are free to return to work and to hand over all or part of their remaining leave to their husband or partner. Self-employed mothers will be able to handover to their partners too, meaning that their partners will be entitled to take time off work, and be entitled to statutory pay (similar to SMP).
Parents will be able to switch in and out too, taking up to three periods of leave each, provided they take blocks of at least four weeks' leave and give the required notice to their employer. Or they can take their leave simultaneously if they'd like to be at home together (though they can't take more than 52 weeks between them).
In practice, most mothers will want to take the first six weeks of leave anyway, as only they can qualify for SMP at 90% of salary - but after that, parents now have a lot of flexibility about how they use their leave entitlement.
As you might imagine, there are lots of detailed regulations around the new rules. If you need to know more, a good source of information is the ACAS website - http://www.acas.org.uk/index.aspx?articleid=4911 ACAS also provide a template to help you update your employment contracts and policies. If you need more detailed advice, we know some great HR advisers we can refer you to.