Impact assessment

Statutory Parental Bereavement Pay: initial equality impact assessment

Published 26 November 2020

Project objectives

Bereaved parents will be entitled to 2 weeks’ leave following the death of a child under the age of 18 or if they suffer a stillbirth from 24 weeks of pregnancy. This is a day one right – there are no qualifying criteria.

Employees who meet the relevant qualifying conditions will be entitled to Statutory Parental Bereavement Pay (SPBP), paid at the statutory flat weekly rate of £151.20 (or 90% of average earnings, where this is lower).

The definition of a ‘bereaved parent’ is guided by the principle that those who are the ‘primary carers’ of the child should be the focus of the entitlement. Eligible parents will be able to take both the leave and pay as either a single block or one or 2 weeks, or as 2 separate blocks of one week of leave and/or pay (taken at different times).

The employee will have 56 weeks from the date of their child’s death in which to take the entitlement so as to allow parents to take the leave (and pay) to suit their individual circumstances.

The rate of pay will be the same as that of Statutory Paternity and Shared Parental Pay. Employers will claim back the SPBP from the government.

Customer groups affected

The customer groups that will be impacted by the change are:

  • employers running PAYE schemes
  • employees
  • bereaved parents/primary carers
  • payroll agents

What customers will need to do

As a result of this change:

  • following a child bereavement the employer/payroll provider must check to see if the employee is eligible, then pay the parent/primary carer the new SPBP and provide the Statutory Parental Bereavement Leave of 2 weeks
  • employers will report this and claim for the payment if necessary via PAYE

Assessing the impact

We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act.

Racial groups

Impact on customers

The SPBP population will be made up of diverse racial groups - we do not anticipate that there will be any specific impacts on those customers within this protected characteristic group.

Disabled and not disabled

Impact on customers

No impacts anticipated, as above.

Gender

Impact on customers

No impacts anticipated, as above.

Gender reassignment

Impact on customers

No impacts anticipated, as above.

Sexual orientation

Impact on customers

No impacts anticipated, as above.

Age

Impact on customers

No impacts anticipated, as above.

Religion or belief

Impact on customers

No impacts anticipated, as above.

Pregnancy and maternity

Impact on customers

Bereaved parents will be entitled to claim the new SPBP if they are eligible.

This is a positive impact. Bereaved parents/primary carers will be made aware of their entitlement via their employer or by other routes such as GOV.UK and charities. The criteria is set out above and is the same for all.

Marriage and civil partnership

Impact on customers

We do not anticipate that there will be any specific impacts on those customers within this protected characteristic group.

People with dependents and those without

Impact on customers

This policy is open to all bereaved parents/primary carers who fall within the working time/pay criteria. This is a positive impact. Bereaved parents/primary carers should be made aware of the entitlement via their employer, GOV.UK, charities etc. The criteria is set out above and is the same for all.

Political opinion (for Northern Ireland only)

Impact on customers

There is no evidence to suggest any specific impacts on those customers within this protected characteristic group.

People who use different languages (Including Welsh Language and British Sign Language)

Impact on customers

The SPBP population consist of diverse people who use different languages (including Welsh Language and British sign languages).

Proposed mitigation

Employer forms will be available in both English and Welsh from GOV.UK. This can also be requested in alternative formats for accessibility if necessary.

For those customers whose first language is not English, alternative arrangements can be made for friends or family to interpret or speak on their behalf.

HMRC is working with groups such as the Royal Association for Deaf people (RAD) to co-develop support material for people who do not use English as a first language (eg British Sign Language) to explain how to communicate with HMRC using digital services.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group. None have been identified within the scope of this project.