To qualify for Statutory Parental Bereavement Pay, the employee must have been continuously employed by the employer for at least 26 weeks up to the end of the ‘relevant week’. (The ‘relevant week’ is the week (ending with a Saturday) immediately before the week of the death or stillbirth).
Additionally, the employee should:
1. Continue to be employed up to the day the child dies or is stillborn.
2. Earn on average £123 a week before tax (gross) over an 8 week period.
3. Provide the employer with the correct notice and information for Statutory Parental Bereavement Pay.
If the employee usually earns an average of £123 or more a week, and earned less in some weeks because the employee was paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, the employee may still be eligible.
The employer must provide the SPBP1 explaining why the employee is not eligible for Statutory Adoption Pay.
The employee is able to get either £172.48 a week or 90% of the average weekly earnings (whichever is lower).
Tax and National Insurance will be deducted.