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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 - employee dies

SPM201100 | Change in Circumstances - employee dies

From HM Revenue & Customs · Statutory Payments Manual

There is no liability to make statutory payments for any week after the pay week in which an employee dies

Any statutory payments due up to the pay week (day of death for SSP cases) in which they die is payable to their estate.

Regulation 10 of the Statutory Maternity Pay (General) Regulations 1986

Regulations 18(c) and 27(1)(b) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Regulation26(b) of the Statutory Shared Parental (General) Regulations 2014

Regulation 9 of the Statutory Parental Bereavement Pay (General) Regulations) 2020

Regulation 12(1)(b) of the Statutory Neonatal Care Pay (General) Regulations 2025

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