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HMRC internal manual

Statutory Payments Manual

Change in Circumstances - employee dies

There is no liability to make statutory payments for any week after the pay week in which an employee dies

Any statutory payments due up to the pay week (day of death for SSP cases) in which they die is payable to their estate.

Regulation 10 of the Statutory Maternity Pay (General) Regulations 1986

Regulations 18(c) and 27(1)(b) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Regulation26(b) of the Statutory Shared Parental (General) Regulations 2014