Parental Bereavement Pay

Statutory Parental Bereavement Pay (SPBP) is paid to an employee whose child died under the age of 18, or was stillborn after 24 weeks of pregnancy. dynamik.app works it out from the leave you record on the employee, pays it through the pay runs and fills in what you recover on the EPS.

Recording the leave

1. Open the employee and go to the Payroll tab
2. Under Parental Bereavement Pay, click Leave
3. Enter the Date of death or stillbirth and the First day of leave
4. Choose One week or Two weeks together. Two separate weeks are recorded as two leaves of one week each
5. Leave Average weekly earnings empty to have it worked out from the pay runs of the 8 weeks up to the end of the week before the death, or enter it yourself

The leave is refused, with the reason, if the employee is not entitled: fewer than 26 weeks of service by the end of the week before the death, left before the death, or average weekly earnings under the lower earnings limit (£129 a week in 2026-27). Give them form SPBP1 instead. It is also refused if it would finish more than 56 weeks after the death, or take more than two weeks for one bereavement.

What the pay run pays

• The weekly rate is the lower of £194.32 (2026-27) and 90% of the average weekly earnings
• Each day of leave is a seventh of the weekly rate, so a week split across two pay periods is paid partly in each. A payment is rounded up to the penny
• It shows as Statutory Parental Bereavement Pay on the payslip and is part of gross pay: taxed, subject to National Insurance and student loan, and counted for pension

Recovering it on the EPS

On Submit EPS, SPBP recovered is filled in from the pay runs of the tax year up to the period end: 92% of the SPBP paid, or 100% plus NIC compensation on SPBP of 9% when Small Employers' Relief is ticked (Class 1 National Insurance of £45,000 or less in the previous tax year). Both stay editable.

Not covered

• Employees in Northern Ireland bereaved on or after 6 April 2026, whose eligibility rules differ
• Statutory Parental Bereavement Leave without pay (for an employee not entitled to the pay), which you record outside payroll