27 April 2026
HM Revenue and Customs (HMRC) has reminded employers that Parental Bereavement Leave and Pay rules now differ between Northern Ireland and the rest of the UK.
In the April Employer Bulletin, HMRC confirmed that from 6 April 2026 entitlements for employees in Northern Ireland have been expanded beyond the legislation that currently applies in England, Scotland and Wales (Great Britain).
Employees in Northern Ireland will now be entitled to Parental Bereavement Leave and Pay following a miscarriage. This includes spontaneous pregnancy loss and certain medical interventions. Entitlement will apply not only to the employee who experienced the loss, but also to employees with a defined connection to them, such as a partner. In Great Britain, Statutory Parental Bereavement entitlements only apply to cases involving a death of a child under 18 or stillbirth from 24 weeks of pregnancy.
HMRC has also highlighted changes to Statutory Parental Bereavement Pay (SPBP) in Northern Ireland. Although Parental Bereavement Leave is already a day-one right throughout the UK, SPBP in Great Britain is still subject to minimum service of 26 weeks and earnings thresholds. From 6 April 2026, employees in Northern Ireland will qualify for SPBP from their first day of employment, also with no minimum earnings requirement. Pay eligibility may instead be assessed using actual or reasonably expected earnings, removing barriers for new starters and those with variable working patterns.
However, evidence requirements will remain unchanged. There will be no medical evidence requirements placed on the employee and they will only need to provide minimal evidence in the form of written self-declaration confirming their eligibility, their name and date the miscarriage occurred or was discovered. HMRC also reiterates that the new miscarriage entitlement in Northern Ireland will not apply retrospectively and will only be available on or after 6 April.
While the Northern Ireland reforms have taken place on 6 April, further change is planned for the rest of the UK in 2027. The Government has confirmed plans to introduce a new, broader right to Bereavement Leave to include pregnancy loss before 24 weeks, due to come into force through the Employment Rights Act. However, the planned changes will still be an unpaid right and will not match the Northern Ireland approach to day-one Parental Bereavement Pay.
Employers with staff across the UK are therefore encouraged to be aware of the differences in the Statutory Leave and Pay rules in all jurisdictions. Failure to do so could result in employees receiving less that their Statutory entitlement and expose employers to compliance and employee-relations risks.
Please see our table below to see the clear differences:
|
Area |
Northern Ireland (6 April 2026) |
Rest of UK (GB) |
|
Covered Loss |
child under 18, stillbirth (24 weeks+), miscarriage |
child under 18, stillbirth (24 weeks+) |
|
Miscarriage entitlement |
included |
not included |
|
Leave entitlement |
day-one right |
day-one right |
|
Pay entitlement |
day-one right |
26 weeks’ service required |
|
Earnings Threshold |
actual or reasonably expected earnings |
minimum earnings threshold £129 gross per week over an 8-week period |
|
Evidence required |
self-declaration only |
self-declaration only |
|
Retrospective |
no, only applied from 6 April 2026 |
N/A |
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