SPM166100 | Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)):What is SPBP(NI)?

This page is for use for SPBP for employed earners gainfully employed in Northern Ireland from 6 April 2026.

For SPBP for GB (England, Scotland & Wales) and for Northern Ireland before 6 April 2026 please see SPM165000.

SPBP(NI) is due to qualifying employees and their partner who

• has a child under 18 years old who has died

• had a stillbirth after 24 weeks pregnancy

• has experienced spontaneous loss of a pregnancy before the completion of 24 weeks of gestation; or

• has experienced the loss of a pregnancy because of a medical intervention following assessment by a medical professional, that was necessary to protect the physical or mental health of the pregnant woman, or to address a fatal fetal abnormality or a severe fetal impairment

Employers are responsible for administering the scheme and paying their employees the SPBP(NI) to which they are entitled. Legislation sets down when and how SPBP(NI) should be paid.

All statutory payments are treated as earnings for income tax and NICs purposes.

Employers can recover some or all of the SPBP(NI) paid to their employees in the same way as for SMP, see SPM180600.

Policy responsibility for the scheme rests with The Department for Communities in Northern Ireland.

Part 12ZD of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

The Parental Bereavement Leave and Pay (Miscarriage) Regulations (Northern Ireland) 2026