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Official guidance
Statutory Payments Manual

SPM166000 · Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI))

  • SPM166100 · What is SPBP(NI)?
  • SPM166200 · Conditions for Entitlement
  • SPM166300 · Parental Bereavement Pay Period (PBPP)
  • SPM166400 · Parental Bereavement Leave (PBL)
  • SPM166500 · Notice and Declaration Time Limits
  • SPM166600 · Employee Entitled to SSP
  • SPM166700 · Employee Not Entitled to SPBP(NI)
  1. Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Contents
  2. Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Conditions for Entitlement

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.

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