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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)): Employee Entitled to SSP

SPM166600 | Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Employee Entitled to SSP

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.

An employee who is entitled to be paid SSP in any week during the parental bereavement leave (PBL) period cannot get SPBP for that week.

If they want to take statutory parental bereavement leave and SPBP after their sickness ends, they will need to tell their employer the new start date for leave and pay and their PBL period must end within the regulatory time limit.

If they tell their employer they are incapable of work during their PBL and they are entitled to SSP, they will get SSP instead of SPBP.

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