Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee can take 2 weeks’ leave from the first day of their employment 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

Taking leave with other types of statutory leave

If the employee was on another type of statutory leave when the death or stillbirth happened, or when the woman who experienced the miscarriage became aware of it, Parental Bereavement Leave must start after that other leave has ended. This includes whether 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, stillbirth or miscarriage.

Parental Bereavement Leave can be taken between blocks of shared parental leave that had already been booked when the child died or when the woman became aware of the miscarriage, even if the shared parental leave is for another child.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Statutory Parental Bereavement Pay for an eligible employee or worker is either:

• £194.32 a week or;
• 90% of their average weekly earnings (whichever is lower).

Tax and National Insurance need to be deducted.

Calculate Statutory Parental Bereavement Pay using Basic PAYE tools or guidance on manual calculation.

Some employment types, like agency workers, directors, and educational workers, have different rules for entitlement.

Extra leave or pay

Your company 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 easily accessible to all staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. 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.

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 as an employee. They might not be eligible for both.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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's 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 authority
• reimbursed for expenses related to the care of the child or baby
• getting payments under the terms of a will or trust for the child's or baby’s care

An employee is not eligible if one of the child's or baby’s parents or someone who had parental responsibility 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 were 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 UK
• they have an ‘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 or worker 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

In cases of miscarriage

An employee will be eligible if they have experienced a miscarriage, meaning an employee will be eligible if they have declared to you that they have experienced a miscarriage.

An employee will also be eligible if they are closely connected to a woman who has experienced a miscarriage, meaning:

• they would have been the biological parent of the baby (excluding sperm or egg donors who were not the intended parent)
• they would have intended to apply for a parental order (surrogacy)
• they are the current partner of a woman who experienced a miscarriage

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 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:

• remain employed by you up to the day the child dies, is stillborn, or on the day that the woman who experienced the miscarriage became aware of it
• earn on average £129 a week (gross) based on actual or expected earnings, or a combination of both
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

An employee must give notice for Parental Bereavement Leave as well as evidence of eligibility for Statutory Parental Bereavement Pay in cases of claims relating to child death, stillbirth, and miscarriage.

Parental Bereavement Leave

An employee has 56 weeks to take Parental Bereavement Leave. This starts from the date of the child’s death, or stillbirth, or the date that the woman who experienced the miscarriage became aware of it.

The 56 weeks are split into 2 periods:

• from the date of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, to 8 weeks after
• 9 to 56 weeks after the date of the death or stillbirth, or the date that the woman experienced the miscarriage, or became aware of it

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, or the date that the woman who experienced the miscarriage became aware of it

An employee must give you notice before the time they would normally start work on the first day of the time 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, or
• the date that the woman who experienced the miscarriage became aware of it, and
• 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, or in the case of a miscarriage, the details about the employee’s relationship with the woman who experienced the miscarriage

Cancelling Parental Bereavement Leave

An employee can cancel their Parental Bereavement Leave if they’ve given you the required notice for taking leave.

If they were starting the leave within 8 weeks of the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, they must let you know about the cancellation no later than the time they would normally start work on the first day of the planned leave.

If they were starting the leave 9 weeks or later after the death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or as soon as is reasonably practicable if it is in the first 8 weeks of entitlement.

They must give you in writing (for example, a letter or email) each time:

• the dates of the period they want to claim Statutory Parental Bereavement Pay
• their name
• the date of the child’s death, stillbirth, or the date that the woman who experienced the miscarriage became aware of it

The employee will also need to give you a self-declaration to confirm they are eligible because of their relationship to the child or baby, or in the cases of a miscarriage, that they are claiming under the grounds of miscarriage (this includes those who experienced the miscarriage as well as those who were connected to the pregnancy or have satisfied the relationship criteria with a woman who has experienced a miscarriage - 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 the required notice for claiming pay.

If their pay was due to start within 8 weeks of the child’s death or stillbirth, or the date that the woman who experienced the miscarriage became aware of it, 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, or the date that the woman who experienced the miscarriage became aware of it, 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

To do this, send them a completed non-payment form (SPBP1) or your own equivalent form within 28 days of their pay request with evidence. You should keep a record of the week that was refused and the reason for the refusal.

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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

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, or the date that the woman who experienced the miscarriage became aware of it
• 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.

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

For financial help with statutory pay, you can:

• reclaim payments
• apply for an advance if you cannot afford the payments

Apply for an advance if you cannot afford the payments

You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.

Contact HM Revenue & 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 online

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 the Employer Payment Summary (EPS).

Please note: If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay - claims before 6 April 2026.

Please note: HM Revenue & Customs payroll guidance for Statutory Parental Bereavement Pay can be found on the GOV.UK website. We provide links to the key information below.

Payroll information to report to HMRC
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Manually calculate an employee’s Statutory Parental Bereavement Pay
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payment for cliams relating to a child death or still born which happened before 6 April 2026.

Employee circumstances that affect payment of Statutory Parental Bereavement Pay to employees in Northern Ireland
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

How different types affect what you pay in Statutory Parental Bereavement Pay to employees in Northern Ireland where entitlement was gained on or after 6 April 2026
Find out about the different rules that apply to employment types like agency workers, directors, and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.