Parental bereavement pay calculator, 2026/27
For a director or employee coping with the loss of a child, this calculator shows the statutory pay due each week and what a limited company can reclaim from HMRC, so payroll gets it right without adding pressure at a difficult time.
The parental bereavement pay calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Statutory weekly rate of £194.32 for 2026/27, or average weekly earnings if lower. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under property & landlord. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Statutory pay due
Weekly rate paid
Lower of average weekly earnings and the statutory family pay rate.Recoverable from HMRC
92.0% of statutory pay via payrollNet cost to the company
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Statutory Parental Bereavement Pay (SPBP) is paid at the lower of average weekly earnings and the statutory weekly rate, which is £194.32 for 2026/27. Up to two weeks can be claimed, either together or split into two single weeks, and the leave must be taken within 56 weeks of the child's death or stillbirth after 24 weeks of pregnancy.
Employers pay SPBP through payroll like any other wage, deduct tax and National Insurance as normal, then recover most of it from HMRC by reducing the PAYE and NIC due. Small employers whose total Class 1 NIC in the preceding tax year was below £45,000 recover 109.0% plus a small employer's compensation element; larger employers recover 92.0%.
This calculator does not apply an earnings test itself, but eligibility depends on average weekly earnings meeting the lower earnings limit for National Insurance purposes, which most salaried directors and employees will clear.
Claiming it through your company payroll
A limited company operating PAYE processes SPBP the same way as statutory maternity or paternity pay: it is recorded on the Full Payment Submission and recovered via the Employer Payment Summary. Directors who pay themselves a low salary should check that average weekly earnings still clear the National Insurance lower earnings limit, or entitlement can be lost entirely.
Keep evidence of the relationship to the child and the date of death, since HMRC can ask for this if the claim is checked. The employer should also confirm whether leave is taken as a single fortnight or as two separate weeks, since payroll needs to reflect the pattern chosen.
Wider considerations for directors
A director who is also the sole employee of their company should still process SPBP through payroll rather than treating it informally, both to protect the statutory entitlement and to allow the company to recover the cost from HMRC.
Where average weekly earnings vary, for example because dividends are also taken, only salary counts towards the average weekly earnings calculation for statutory payments, so it is worth checking this before assuming the full statutory rate will apply.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How many weeks of parental bereavement pay can I claim?
Up to two weeks, which can be taken together as a fortnight or as two separate single weeks, at any point within 56 weeks of the child's death or stillbirth after 24 weeks of pregnancy.
What is the statutory rate for 2026/27?
The weekly rate is the lower of average weekly earnings and £194.32, the same standard rate used for statutory maternity, paternity and shared parental pay.
Can a company reclaim parental bereavement pay?
Yes. Standard employers reclaim 92.0% through PAYE, while small employers with NIC liability under £45,000 reclaim 109.0%, including a small employer's compensation top-up.
Does a director-only company still need to run this through payroll?
Yes. Processing the payment through PAYE preserves the statutory entitlement and allows the company to recover the cost from HMRC, rather than the director absorbing the full amount personally.
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