SPM165100 - Statutory Parental Bereavement Pay (SPBP) - general information: what is SPBP

SPBP is due to qualifying employees and their partner who

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

Employers are responsible for administering the scheme and paying their employees the SPBP to which they are entitled. Legislation sets down when and how SPBP should be paid.

All statutory payments are treated as earnings for income tax and NICs purposes.

Employers can recover some or all of the SPBP paid to their employees in the same way as for SMP, see SPM180600.

Policy responsibility for the scheme rests with The Department for Business, Energy & Industrial Strategy (BEIS).

Section 171ZZ6 of the Social Security Contributions and Benefits Act 1992

The Statutory Parental Bereavement Pay (General) Regulations 2020