Update to guidance on Statutory Parental Bereavement Pay
14 April 2020
HMRC has updated its guidance page on employee circumstances that affect payment of Statutory Parental Bereavement Pay to confirm that Statutory Parental Bereavement Pay (SPBP) is not available to all employees who live in Northern Ireland.
If an employee lives in Northern Ireland and has a contract of employment made under the Employment Rights (Northern Ireland) Order 1996, then they are not eligible for SPBP.
If, however, an employee lives in Northern Ireland but is employed by a company in Great Britain with a contract made under the Employment Rights Act 1996, then they may be eligible for SPBP, subject to other qualifying conditions.
Bereavement leave is a devolved matter in Northern Ireland, and any changes require the approval of Stormont.
From 6 April 2020, employees of employers in England, Scotland and Wales are entitled to two weeks of leave following the loss of a child under the age of 18, or a stillbirth after 24 weeks of pregnancy. Subject to length of employment and level of earnings criteria, some employees will also receive up to two weeks’ worth of SPBP.
CIPP comment
The CIPP is in the process of enquiring if there are any intentions for Northern Ireland to mirror the legislation relating to parental bereavement pay and leave that has been introduced in Great Britain. Any updates will be posted in News Online.
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