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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)): Parental Bereavement Leave (PBL)

SPM166400 | Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Parental Bereavement Leave (PBL)

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.

PBL provides employees with up to two weeks' leave for each miscarriage or child who has died or was stillborn.

The employee can choose when they want to take their PBL, as long as it is taken within 56 weeks from the date of the miscarriage or child’s death or stillbirth, provided acceptable notice is given, see SPM166500

PBL can start on any day of the week, depending on when the employee wants to start their leave, and the miscarriage or child’s death/stillbirth

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