Bereavement leave in the UK: an employer guide
A parent who loses a child under 18 has the right to two weeks off work from their first day in a job, paid at £194.32 per week or 90% of average weekly earnings, whichever is lower, for the 2026-27 tax year [1]. From 6 April 2026, a separate day-one right also gives a bereaved parent up to 52 weeks of leave if their partner dies within the first year of their child's life [2].
There is no single statutory right in the UK called "bereavement leave" that covers every loss. Instead, employers manage a patchwork of distinct entitlements, each with its own eligibility test, length, and pay treatment. Confusing one for another is the most common payroll and HR error in this area.
This guide sets out the four main strands an employer needs to understand: statutory parental bereavement leave, time off for dependants, the new bereaved partner's paternity leave, and the forthcoming wider right to bereavement leave. It explains who qualifies, what is paid, and how any statutory pay flows through payroll. It addresses the employer and reflects the rules for the 2026-27 tax year.
Key takeaways
- Statutory Parental Bereavement Leave gives two weeks off after the death of a child under 18 or a stillbirth from 24 weeks, as a day-one right [1].
- Statutory Parental Bereavement Pay is £194.32 per week or 90% of average weekly earnings, whichever is lower, in 2026-27 [3].
- Time off for dependants is unpaid by statute and covers emergencies, including the death of a dependant [4].
- Bereaved Partner's Paternity Leave, new from 6 April 2026, gives up to 52 weeks of unpaid leave as a day-one right [2].
- A wider day-one right to bereavement leave, including for pregnancy loss before 24 weeks, is being introduced under the Employment Rights Act 2025 [5].
The UK's patchwork of bereavement rights
Bereavement at work touches several separate legal rights rather than one umbrella entitlement. An employer who treats every loss as the same risks either underpaying a grieving employee or granting pay that statute does not require. The table below maps the main strands.
| Right | Who it covers | Length | Statutory pay |
|---|---|---|---|
| Parental Bereavement Leave | Death of a child under 18 or stillbirth from 24 weeks | 2 weeks | £194.32/week or 90% AWE [[1]](https://www.gov.uk/parental-bereavement-pay-leave) |
| Time off for dependants | Emergency, including death of a dependant | "Reasonable" | None by statute [[4]](https://www.gov.uk/time-off-for-dependants) |
| Bereaved Partner's Paternity Leave | Death of a partner within a child's first year | Up to 52 weeks | None by statute [[2]](https://www.business.gov.uk/campaign/employment-changes/employers/bereaved-partners-paternity-leave/) |
Each row carries different obligations, and only the first comes with a statutory payment that runs through payroll. The sections below take them in turn, starting with the one most employers encounter. Recording each correctly in an SME payroll platform keeps the pay treatment and the leave record aligned.
Statutory Parental Bereavement Leave and Pay
Statutory Parental Bereavement Leave, sometimes called Jack's Law, gives an employee two weeks off work after the death of a child under the age of 18, or a stillbirth after 24 weeks of pregnancy [1]. The leave can be taken as a single block of two weeks or as two separate weeks, and must be used within 56 weeks of the death [6].
The entitlement is deliberately broad on who counts as a bereaved parent, extending beyond birth parents to certain partners and primary carers [6]. For an SME running payroll in-house, the practical task is to separate the right to leave from the right to pay, because the two have different qualifying conditions.
Eligibility for leave versus pay
The right to take the leave is a day-one right, available from the first day of employment to any eligible parent [1]. No minimum length of service applies to the leave itself, which means a new starter who suffers the loss of a child still qualifies to take the two weeks [6].
Statutory Parental Bereavement Pay carries extra conditions. The employee must have at least 26 weeks of continuous employment up to the end of the relevant week, and average weekly earnings of at least £129 in 2026-27 [3]. An employee who qualifies for the leave but not the pay takes the time off unpaid unless the employer offers a contractual top-up [7].
How the pay is calculated and recovered
Statutory Parental Bereavement Pay is paid at the lower of £194.32 per week or 90% of average weekly earnings for the 2026-27 tax year [3]. It is treated like other statutory family payments: it goes into gross pay on the Full Payment Submission and is subject to PAYE tax and National Insurance [8].
Unlike Statutory Sick Pay, this payment can be recovered from HMRC. An employer recovers 92% of the amount, rising to 109% under Small Employers' Relief if Class 1 National Insurance in the previous tax year was £45,000 or less [9]. The recovery is claimed through the Employer Payment Summary. Accountants handling this across several employers usually track recoveries through a multi-client payroll dashboard so that no claim is missed.
Time off for dependants and the death of a relative
Where the person who died was a dependant rather than the employee's own child, a different right applies. Under the Employment Rights Act 1996, an employee can take a reasonable amount of time off to deal with an emergency involving a dependant, which includes arranging or attending a funeral [4]. A dependant is a close family member or someone who relies on the employee [5].
The law does not fix how much time can be taken; it must simply be "reasonable" for the situation [4]. It is also unpaid by statute, although many employers offer paid compassionate leave through a policy [10]. There is no automatic statutory right to time off for the funeral of someone who was not a dependant, which is where a clear written policy fills the gap [5].
Because this leave is usually unpaid, it does not generate a statutory payment to report. Where an employer chooses to pay compassionate leave, that pay is treated as ordinary earnings on the payroll [8]. A small or occasional employer who needs to issue a one-off payslip for such a payment can use an instant payslip generator.
Bereaved Partner's Paternity Leave
A new right took effect on 6 April 2026 for parents who lose their partner. Bereaved Partner's Paternity Leave gives up to 52 weeks of leave where the mother or primary adopter of a child dies within the first year of the child's life or adoption [2]. The length available depends on the age of the child at the time of the bereavement [11].
This is a day-one right, available regardless of length of service [2]. It is set out in the Bereaved Partner's Paternity Leave Regulations 2026 and is unpaid by statute, with any pay left to the employer's discretion [12]. The reform forms part of a wider package described by the government as strengthening parental leave rights for bereaved families [13].
For payroll, the absence of statutory pay means the main task is recording the leave correctly and continuing any contractual benefits. HMRC-recognised payroll software records the period as leave and submits a nil or reduced Full Payment Submission for the affected pay periods where no pay is due [8].
A wider bereavement leave right is on the way
The Employment Rights Act 2025 creates a new day-one right to a period of unpaid bereavement leave covering a wider category of losses than the existing parental right [5]. The government has confirmed its intention to extend this to pregnancy loss before 24 weeks, a situation that currently falls outside Statutory Parental Bereavement Leave [13].
The detail, including eligibility and the length of leave, is to be set out in regulations, with implementation planned for a later phase of the reform programme [5]. Employers do not need to act on it until the regulations are in force, but reviewing bereavement and compassionate leave policies ahead of time keeps a business prepared. Larger or multi-entity employers planning ahead often model the impact through an enterprise payroll view of statutory leave.
Conclusion
Bereavement at work is not governed by one rule but by several, and the employer's job is to identify which one applies before deciding what time off and what pay are due. A child's death triggers a paid, recoverable statutory entitlement; the death of a dependant triggers an unpaid emergency right; the death of a partner now triggers a long, unpaid day-one leave. Each has its own qualifying test and its own payroll treatment.
The direction of travel is towards broader, earlier-accruing rights, with the wider bereavement leave right under the Employment Rights Act 2025 set to fill the gap around pregnancy loss. Employers who keep their leave policies and their payroll records in step, and who separate the right to leave from the right to pay, will handle these difficult situations without adding a payroll error to a family's grief.
Frequently asked questions
Is bereavement leave paid in the UK?
It depends on which right applies. Statutory Parental Bereavement Pay is paid at £194.32 per week or 90% of average weekly earnings, whichever is lower, in 2026-27 for those who meet the conditions [3]. Time off for dependants and bereaved partner's paternity leave are both unpaid by statute, although an employer may choose to pay through a compassionate leave policy [4].
How much time off can an employee take when a relative dies?
If the relative was a dependant, the employee can take a reasonable amount of unpaid time off to deal with the emergency, with no fixed statutory limit [4]. If the deceased was the employee's own child under 18, the separate right to two weeks of Statutory Parental Bereavement Leave applies instead [1].
Who qualifies for Statutory Parental Bereavement Pay?
The employee must have lost a child under 18 or had a stillbirth from 24 weeks, have at least 26 weeks of continuous employment up to the relevant week, and average weekly earnings of at least £129 in 2026-27 [3]. An employee who qualifies for the leave but not the 26-week service or earnings test takes the leave unpaid [7].
Can an employer recover bereavement pay from HMRC?
Yes, Statutory Parental Bereavement Pay is recoverable, unlike Statutory Sick Pay. An employer recovers 92% of the payment, or 109% under Small Employers' Relief where Class 1 National Insurance in the previous tax year was £45,000 or less [9]. The recovery is claimed through the Employer Payment Summary alongside the normal payroll submissions [8].
