SPM166200 | Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Conditions for Entitlement
From HM Revenue & Customs · Statutory Payments Manual
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.
To qualify for SPBP(NI) an employee or their partner must, at the time of the child’s death, stillbirth or miscarriage be
the child’s or baby’s parent - either biological, adoptive or parent of a child born to a surrogate
the partner of the child’s or baby’s parent
but for the occurrence of a miscarriage, would have intended to meet the requirements of sub-paragraphs (a) and (b)
Biological parents are not eligible once an adoption or parental order has been made unless there was a contact order in place after the adoption
The employee must also:
have normal and/or expected earnings of not less than the LEL which applies at the end of the RW. See SPM172300.
provide notice (oral notice is sufficient). No evidence is required – employees are able to self-declare the loss
The right to SPBP(NI) is a day 1 right i.e., no length of service is required to qualify.
The right for miscarriage entitlement is not retrospective and will not apply to miscarriages which occurred or were discovered before 6 April 2026.
Legislation
Regulation 4A, 19, 19A, 20, 21, 22 of The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023.