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Official guidance
Statutory Payments Manual

SPM165000 · Statutory Parental Bereavement Pay (SPBP) - general information

  • SPM165100 · What is SPBP
  • SPM165200 · Conditions for entitlement
  • SPM165300 · Parental Bereavement Pay Period (PBPP)
  • SPM165400 · Parental Bereavement Leave (PBL)
  • SPM165500 · Notice and declaration time limits
  • SPM165600 · Employee entitled to SSP
  • SPM165700 · Statutory Parental Bereavement Pay (SPBP) -general information: employee not entitled to SPBP
  1. Statutory Parental Bereavement Pay (SPBP) - general information: contents
  2. Statutory Parental Bereavement Pay (SPBP) -general information: employee not entitled to SPBP

SPM165700 | Statutory Parental Bereavement Pay (SPBP) -general information: employee not entitled to SPBP

From HM Revenue & Customs · Statutory Payments Manual

This page is for use for SPBP for Great Britain (England, Scotland & Wales) and for Northern Ireland before 6 April 2026.

For employed earners gainfully employed in Northern Ireland from 6 April 2026 please see SPM166000.

Employees are not entitled to SPBP if

  • they do not satisfy all the qualifying conditions. (SPM165200)

  • their AWE are below the LEL in the relevant period. (SPM170000)

  • they did not notify their employer in time that they would be claiming SPBP. (SPM165500)

  • they are in legal custody.

If the employee is not entitled to SPBP the employer should give them form SPBP1, completed and signed, within seven days of their decision.

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