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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 Not Entitled to SPBP(NI)

SPM166700 | Statutory Parental Bereavement Pay (Northern Ireland) (SPBP(NI)): Employee Not Entitled to SPBP(NI)

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.

Employees are not entitled to SPBP if

  • they do not satisfy all the qualifying conditions. (SPM166200)

  • their AWE are below the LEL in the relevant period. (SPM170000)

  • they did not notify their employer in time that they would be claiming SPBP. (SPM165500)

  • they are in legal custody.

If the employee is not entitled to SPBP the employer should give them form SPBP1, completed and signed, within seven days of their decision.

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