To qualify for Parental Bereavement Leave and Statutory Parental Bereavement Pay, an employee must meet the criteria both as a parent (including if they had day to day responsibility) and an employee. They might not be eligible for both. If the bereavement was on or after 6 April 2026, the rules on eligibility are different for those employed in Northern Ireland . If the employee was the child’s parent or the parent’s partner An employee will be eligible if, at the time of the child’s death or stillbirth, they were: the child’s or baby’s parent - either biological, adoptive or parent of a child born to a surrogate the partner of the child’s or baby’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 was not the child’s parent but had day to day responsibility for the child An employee may be eligible if they or their partner had: the child or baby living with them at their home for 4 continuous weeks, ending with the date of the death day to day responsibility for the child or baby’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 to do with the care of the child or baby getting payments under the terms of a will or trust for the child or baby’s care An employee is not eligible if one of the child or baby’s parents or someone who had parental responsibility ( parental responsibilities in Scotland ) for the child was also living in the household. If the employee was an adoptive parent If they or their partner was an adoptive parent, an employee is eligible: after the adoption order was granted before the adoption order was granted, if the child was placed with them for adoption and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped If the employee was an adoptive parent of a child from outside the United Kingdom If the employee or their partner was adopting a child from outside the United Kingdom and the court order had not yet been made, they may still be eligible. Both of the following must apply: the child was living with them after entering the United Kingdom they have the ‘official notification’ confirming they were allowed to adopt If the employee had a baby with the help of a surrogate parent If they or their partner were a parent of a child born to a surrogate, an employee is eligible: after a parental order was made before a parental order was made if they had applied or intended to apply for a parental order within 6 months of the child’s birth and expected it to be granted Parental Bereavement Leave To get Parental Bereavement Leave, the employee must also: be classed as an employee - it does not matter how long they’ve worked for you give you the correct notice for Parental Bereavement Leave Statutory Parental Bereavement Pay To get Statutory Parental Bereavement Pay, the employee must have been continuously employed by you for at least 26 weeks up to the end of the ‘relevant week’. The ‘relevant week’ is the week (ending with a Saturday) immediately before the week of the death or stillbirth. They must also: remain employed by you up to the day the child dies or is stillborn earn on average £129 a week (gross) give you the correct notice for Statutory Parental Bereavement Pay Use the guidance on manual calculation to check entitlement and to work out the relevant week. There are special rules for some employee situations, for example if they leave or become sick.

Employees in Northern Ireland

From 6 April 2026, employees in Northern Ireland may be eligible for Parental Bereavement Leave and Statutory Parental Bereavement Pay if they or their partner: experienced a miscarriage had a child who has died under 18 years old had a stillbirth after 24 weeks of pregnancy You’ll still need to follow all other existing Statutory Parental Bereavement Leave and Pay rules in this guide: on eligibility, notice periods, non-payment and record keeping. When employees are eligible Employees must meet the eligibility criteria both as a parent and an employee. Employees are eligible for both leave and pay: for all types of parental bereavement from their first day of employment They do not need a minimum length of service to qualify. Eligibility and miscarriage In cases of miscarriage, an employee is eligible if they either: experienced a miscarriage are ‘closely connected’ to the woman who had the miscarriage ‘Closely connected’ means they’re: the baby’s biological parent the woman’s partner intending to apply for a parental order (if the woman who experienced the miscarriage was a surrogate) Statutory Parental Bereavement Leave An employee can take 2 weeks’ leave for each child who has died or was stillborn, or where they or their partner has experienced a miscarriage. They can choose to take: 2 weeks together 2 separate weeks of leave only one week of leave The leave: can start on or after the date of the death, stillbirth or miscarriage must finish within 56 weeks of the date of the death, stillbirth or miscarriage Statutory Parental Bereavement Pay To get Statutory Parental Bereavement Pay, the employee must be employed by you on the day of the child’s death, stillbirth or the day the woman who experienced the miscarriage became aware of it. They must also: earn on average £129 a week (gross) give you the correct notice for Statutory Parental Bereavement Pay You can calculate an employee’s Statutory Parental Bereavement Pay using: the Statutory Parental Bereavement Pay calculator Basic PAYE Tools guidance on manual calculation Notice period Employees must give notice for Parental Bereavement Leave as well as make a declaration of entitlement for Statutory Parental Bereavement Pay. Declaration of eligibility in cases of miscarriage The employee must declare they are eligible on grounds of miscarriage. This applies both to those who experienced the miscarriage as well as those connected to the pregnancy. They only need to provide this once - when they first ask for pay. You cannot ask for evidence or details about the miscarriage or an employee’s relationship with the woman who experienced the miscarriage.

An employee must give notice for Parental Bereavement Leave as well as evidence for Statutory Parental Bereavement Pay. From 6 April 2026, if they’re employed in Northern Ireland, the rules and dates for employees to give notice are the same for miscarriage as for a child’s death or stillbirth. Use the date that the woman who experienced the miscarriage became aware of it. Parental Bereavement Leave An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death. The 56 weeks is split into 2 periods: from the date of the death or stillbirth to 8 weeks after 9 to 56 weeks after the date of the death or stillbirth They can take 2 weeks’ leave in one block or as 2 separate blocks of one week. You must get notice from the employee before they take Parental Bereavement Leave. How much notice depends on when they’re taking leave. 0 to 8 weeks after the child’s death or stillbirth An employee must give you notice before the time they would normally start work on the first day of the period they want to take off work. 9 to 56 weeks after the child’s death or stillbirth An employee must give you at least one week’s notice before the start of the week or weeks they want to take off work. How employees should give you notice They should tell you: the date of the child’s death or stillbirth when they want their Parental Bereavement Leave to begin how much leave they are taking - either 1 or 2 weeks An employee can give you notice informally, for example by phone, text message or email. You cannot ask for: notice for leave in writing (such as following up with an email, letter or form) notice to cancel leave in writing evidence of entitlement for leave details about the employee’s relationship to the child or baby Cancelling Parental Bereavement Leave An employee can cancel their Parental Bereavement Leave if they’ve given you more than the required notice for taking leave. If they were starting the leave within 8 weeks of the death or stillbirth, they must let you know about the cancellation no later than the time they would normally start work on the first day of planned leave. If they were starting the leave 9 weeks or later after the death or stillbirth, they must let you know no later than one week before the start of the planned leave. They can rebook another week’s leave if they cancel before the leave was due to start and they give you the correct notice. Statutory Parental Bereavement Pay An employee must ask for Statutory Parental Bereavement Pay within 28 days, starting with the first day of the week they want to claim pay for. They must give you in writing (for example, a letter or email) each time: the dates of the period the want to claim Statutory Parental Bereavement Pay their name the date of the child’s death or stillbirth The employee will also need to give you a declaration of entitlement to confirm they are eligible because of their relationship to the child or baby - they only need to provide this once when they first ask for pay. Cancelling Statutory Parental Bereavement Pay An employee can cancel their Statutory Parental Bereavement Pay if they’ve given you more than the required notice for claiming pay. If their pay was due to start within 8 weeks of the child’s death or stillbirth, they must give you notice on the first day of the week of pay they want to cancel. If their pay was due to start 9 weeks or later after the child’s death or stillbirth, they must tell you they want to cancel one week before their pay was due to start.

You can refuse Statutory Parental Bereavement Pay if the employee does not qualify. To do this, send them a notification , also known as a non-payment form (SPBP1), or your own equivalent form. You must do this within 28 days of their pay request. You should keep a record of the week which was refused and the reason why. If an employee is unhappy with your decision, they can contact the HMRC Statutory Payments Disputes Team . They must do this within 6 months of the start date of the Statutory Parental Bereavement Pay period they claimed.

You must keep records for HM Revenue and Customs (HMRC), including: the start date for any period Statutory Parental Bereavement Pay was paid the payments you’ve made (including dates) a copy of the evidence of entitlement from the employee for Statutory Parental Bereavement Pay including their written declaration, name and date of the child’s death or stillbirth details of any weeks the employee claimed Statutory Parental Bereavement Pay but you did not pay and the reason why You must keep records for 3 years from the end of the tax year they relate to. You can create a record using HMRC’s form (SPBP2) or your own.

Get help with statutory pay

For financial help with statutory pay, you can: reclaim payments apply for an advance if you cannot afford payments Apply for an advance if you cannot afford payments You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay. Contact HM Revenue and Customs ( HMRC ) if you’ve got questions about advance payments. Before you start, you’ll need: your employer PAYE reference your payment or account office reference numbers - this is on the letter when you first registered as an employer the amount of tax or National Insurance owed to HMRC bank or building society details for you or the third party it’s being paid to a completed R38 form if the advance is being paid to a third party your email address or Government Gateway ID and password You’ll also need information about the employee including their: National Insurance number average weekly earnings parental bereavement leave and pay arrangements - you can get this information from their self declaration Apply now After you’ve applied If the advance is being paid to a third party and you’re sending a completed R38 form by post, send it to HMRC within 4 weeks of applying for an advance. Corporate Treasury HMRC BX9 1BG Once your application has been approved, the money will be paid to the bank or building society account you provided or you’ll be sent a cheque (payable order), depending on which payment option you chose. If there are any issues with your application, HMRC will contact you directly. Paying back your advance payment You’ll need to pay back your advance payment through Employer Payment Summary (EPS).

Statutory Parental Bereavement Pay and Leave: employer guide

Overview

An employee may be eligible for Parental Bereavement Leave and Statutory Parental Bereavement Pay if they or their partner either:

had a child who has died under 18 years old
had a stillbirth after 24 weeks of pregnancy

If the bereavement was on or after 6 April 2026, the eligibility rules are different for those employed in Northern Ireland.

This guide is also available in Welsh (Cymraeg).

Statutory Parental Bereavement Leave

An employee can take 2 weeks’ leave from the first day of their employment for each child who has died or was stillborn.

They can choose to take:

2 weeks together
2 separate weeks of leave
only one week of leave

The leave:

can start on or after the date of the death or stillbirth
must finish within 56 weeks of the date of the death or stillbirth

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, Parental Bereavement Leave must start after that other leave has ended. This includes if the statutory leave is for another child.

If an employee’s Parental Bereavement Leave is interrupted by the start of another type of statutory leave, they can take their remaining entitlement to Parental Bereavement Leave after that other leave has ended.

The remaining Parental Bereavement Leave must still be taken within 56 weeks of the date of death or stillbirth.

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

Statutory Parental Bereavement Pay

Statutory Parental Bereavement Pay for an eligible employee is either £194.32 a week or 90% of their average weekly earnings (whichever is lower). Tax and National Insurance need to be deducted.

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

There are different rules for some employment types, such as agency workers, directors and educational workers.

Extra leave or pay

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

Reclaiming payments

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

Employment rights

An employee’s rights (like the right to pay rises, holidays and returning to a job) are protected during Parental Bereavement Leave.

You still have to pay Statutory Parental Bereavement Pay even if you stop trading.

View a printable version of the whole guide

Statutory Parental Bereavement Pay and Leave: employer guide

Overview

Statutory Parental Bereavement Leave

Taking leave with other types of statutory leave

Statutory Parental Bereavement Pay

Extra leave or pay

Reclaiming payments

Employment rights

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Cookies on GOV.UK

Statutory Parental Bereavement Pay and Leave: employer guide

Overview

Statutory Parental Bereavement Leave

Taking leave with other types of statutory leave

Statutory Parental Bereavement Pay

Extra leave or pay

Reclaiming payments

Employment rights

Related content

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK