Payroll guidance for 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.

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.