SPM166300 | Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Parental Bereavement Pay Period (PBPP)
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.
PBPP is the period for which SPBP is payable.
The main features are:
it lasts for one or two complete weeks whether or not the employee intends to return to work for the liable employer after miscarriage or the child’s death/stillbirth
it can start on any day of the week
it must end within 56 weeks of the child’s death/stillbirth/miscarriage.
it ends if the employee starts work for a new employer after the start of the PBPP
if an employee is entitled to SPBP(NI) from more than one employer each PBPP could be different
the employee is excluded from SPBP(NI) for any weeks in which they are paid SSP
the employee is excluded from SPBP(NI) for any week they are held in legal custody
Legislation
Regulations 4,5,6,7,8,9 and 10 of the Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023.