Letter explaining entitlement to shared parental pay

Dear [name of employee]

[I am writing to explain why you are not entitled to Shared Parental Pay. To be eligible for Shared Parental Pay you must have earned an average of the lower earnings limit ([£Insert government lower earnings limit rate] per week) or more for the 8 weeks prior to the 15^th week before the [week that your baby is due/week that the adopter is notified of the placement].

Unfortunately, during this period you earned an average of £[amount] and therefore you are not entitled to Shared Parental Pay.]