Statutory Parental Bereavement Pay and Leave: employer guide

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Record keeping

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 use HMRC’s record keeping form (SPBP2) or your own.