Parental bereavement pay calculator, 2026/27

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.

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.