Statutory Parental Bereavement Pay and Leave

Introduction

If one of your employees loses a child under 18 or experiences a stillbirth after 24 weeks of pregnancy, they may be entitled to Statutory Parental Bereavement Leave and Pay. As an employer, you need to understand who qualifies, how much to pay, and how the system works. This guide explains the key rules and your responsibilities.

What is Parental Bereavement Leave?

Parental Bereavement Leave gives employees the right to take two weeks' leave following the death of a child or a stillbirth. Employees can take this leave from their first day of employment with you — there's no minimum service requirement for the leave itself.

Employees can choose how to take their two weeks:

• Two weeks together
• Two separate weeks of leave
• Only one week of leave

The leave can start on or after the date of the death or stillbirth, but must finish within 56 weeks of that date.

Taking leave alongside other statutory leave

If an employee is already on another type of statutory leave (such as maternity or paternity leave) when the bereavement happens, Parental Bereavement Leave must start after that other leave has ended.

If Parental Bereavement Leave is interrupted by the start of another type of statutory leave, the employee can take their remaining entitlement after that other leave ends. The 56-week deadline from the date of death or stillbirth still applies.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died, even if the shared parental leave relates to another child.

Who is eligible for leave?

To qualify for Parental Bereavement Leave, an employee must meet criteria both as a parent (or someone with day-to-day responsibility) and as an employee.

If the employee was the child's parent or the parent's partner

An employee is eligible if, at the time of the child's death or stillbirth, they were:

• The child's biological, adoptive or surrogate parent
• The partner of the child's parent

Biological parents are not eligible once an adoption or parental order has been made, unless there was a contact order in place after the adoption.

If the employee had day-to-day responsibility for the child

An employee may be eligible if they or their partner had:

• The child living with them at their home for four continuous weeks, ending with the date of the death
• Day-to-day responsibility for the child's care during that time

If the employee or their partner was paid to look after the child, they're not entitled to leave or pay unless they were:

• A foster parent paid a fee or allowance by a local council
• Reimbursed for expenses related to the child's care
• Receiving payments under the terms of a will or trust for the child's care

An employee is not eligible if one of the child's parents or someone with parental responsibility was also living in the household.

Adoptive parents and surrogacy arrangements

For adoptive parents, eligibility begins after the adoption order is granted, or before the order if the child was placed with them for adoption and the placement was not disrupted or stopped.

For parents adopting a child from outside the United Kingdom, the employee may be eligible if the child was living with them after entering the UK and they have the official notification confirming they were allowed to adopt.

For parents of a child born to a surrogate, eligibility begins after a parental order is made, or before if they had applied (or intended to apply within six months of birth) and expected it to be granted.

What is Statutory Parental Bereavement Pay?

Statutory Parental Bereavement Pay (SPBP) is a weekly payment for eligible employees. For the 2025/26 tax year, the rate is £194.32 per week or 90% of the employee's average weekly earnings, whichever is lower. You must deduct tax and National Insurance from these payments.

Who is eligible for pay?

To qualify for Statutory Parental Bereavement Pay, an employee must:

• Meet the parental criteria (as described above)
• Have been continuously employed by you for at least 26 weeks up to the end of the 'relevant week'
• Earn on average at least £129 per week (gross)
• Remain employed by you up to the day the child dies or is stillborn
• Give you the correct notice

The 'relevant week' is the week ending with a Saturday immediately before the week of the death or stillbirth.

Calculating average weekly earnings

To work out whether an employee earns enough to qualify for SPBP, you need to calculate their average weekly earnings during the 'relevant period'. This is usually the eight-week period leading up to the relevant week.

The end of the relevant period is the last normal payday on or before the Saturday of the relevant week. The start is the day after the last normal payday falling at least eight weeks before the end of the relevant period.

Average weekly earnings must include all earnings on which Class 1 National Insurance contributions are due or would be due if the earnings were high enough.

For weekly paid employees, add up all earnings paid during the relevant period and divide by eight (the number of weeks).

For monthly paid employees, add up all earnings paid during the relevant period, divide by two (the number of months), multiply by 12, then divide by 52.

Do not round the figure up or down to whole pence.

How to calculate and pay SPBP

You can calculate an employee's Statutory Parental Bereavement Pay using:

• The Statutory Parental Bereavement Pay calculator on GOV.UK
• Basic PAYE tools
• Manual calculation following HMRC guidance

Statutory Parental Bereavement Pay is paid for one or two complete weeks. The pay period starts the day after the last day your employee worked before starting their Parental Bereavement Leave. Pay weeks start with the first day of the pay period.

Offering extra leave or pay

You can offer more than the statutory amounts if you have a company scheme for parental bereavement leave and pay. Make sure your scheme's policies are clear and available to staff.

Reclaiming payments

You can usually reclaim only 92% of the statutory amount you pay, even if you pay an employee more than the statutory rate. You may be able to reclaim 109% if you qualify for Small Employers' Relief.

Employment rights during leave

An employee's rights — including the right to pay rises, holidays and returning to their job — are protected during Parental Bereavement Leave. You must still pay Statutory Parental Bereavement Pay even if you stop trading.

Changes for Northern Ireland from April 2026

From 6 April 2026, employees in Northern Ireland may become eligible for Parental Bereavement Leave and Pay if they or their partner experience a miscarriage. Different eligibility rules will apply for bereavements on or after that date.

Sources

• Statutory Parental Bereavement Pay and Leave: employer guide
• Manually calculate an employee's Statutory Parental Bereavement Pay

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.