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Official guidance
Statutory Payments Manual

SPM200000 · Change in circumstances - contents

  • SPM200100 · Change in circumstances - Keeping in Touch (KIT) days
  • SPM200200 · Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days
  • SPM200300 · Change in Circumstances - working for the liable employer during the maternity/adoption/paternity/bereavement/neonatal pay period
  • SPM200400 · Change in Circumstances - working for an employer who is not liable for Statutory Payments
  • SPM200500 · Change in Circumstances - working on a self-employed basis during the MP/AP/ShPP/SPBP/SNCP period
  • SPM200600 · Change in Circumstances - contractual liabilities when employment has ended
  • SPM200700 · Change in Circumstances - employee goes outside the UK
  • SPM200800 · Change in Circumstances - employee in legal custody
  • SPM200900 · Change in Circumstances - stillbirths/child dies
  • SPM201000 · Change in circumstances - child does not start or stops living with the adopter
  • SPM201100 · Change in Circumstances - employee dies
  • SPM201200 · Change in Circumstances - request to change start/end date of ASPP (Historical Information)
  • SPM201300 · Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
  • SPM201400 · Change in Circumstances - paying ASPP following a change of mind in the event of the death of the mother/adopter
  1. Change in circumstances - contents
  2. Change in Circumstances - stillbirths/child dies

SPM200900 | Change in Circumstances - stillbirths/child dies

From HM Revenue & Customs · Statutory Payments Manual

SMP

An employee is entitled to SMP and Maternity Allowance (MA) if the baby is stillborn.

A stillbirth occurs if the baby is stillborn from the 24th week of pregnancy.

Evidence is required of the infant’s death and this will be needed before making a payment of SMP or MA.

The evidence should be a Medical Certificate of Stillbirth (a still birth certificate) issued by the doctor or midwife attending the stillbirth or other appropriate medical evidence.

If a woman who is expecting more than one baby gives birth to a stillborn baby from the 24th week of pregnancy and then gives birth to the other baby or babies at a later date, the “date of birth” is the date the last baby is born, Social Security Contributions and Benefits Act 1992 section 171 provides details.

SAP

If the child dies after they have been placed for adoption or entered the UK the APP will end eight weeks after the end of the week in which the child dies unless the APP was due to end before then.

Regulation 22 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002.

Regulation 13 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations 2003.

Regulation 13 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations (Northern Ireland) 2003

ShPP

If the child dies there is no entitlement to ShPP.

If notice has already been given the mother or father/mother’s partner may cancel any periods which they intended to take ShPP in writing at least 8 weeks before the first period to be cancelled or as soon as it is reasonable practicable after the child’s death.

Part 1 Section 6 of the Statutory Shared Parental Pay (General) Regulations 2014

SNCP

An employee will be entitled to SNCP if the child needed neonatal care within 28 days of being born, and received at least 7 full continuous days of neonatal care and they accrued their entitlement of SNCP prior to the child's death

Para (1) and (5) of Schedule to the Statutory Neonatal Pay (General) Regulations 2025

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