Payroll Legislation

What is the Parental Bereavement (Pay & Leave) Act?

Legislation

What is the Parental Bereavement (Pay & Leave) Act?

Due Date

6 April 2020

Summary

This legislation will grant two weeks’ paid leave to any employed parent who loses a child under the age of 18. Every employee would be eligible for this right, irrespective of their length of service, and employed parents with at least 26 weeks’ continuous service would also be eligible to receive statutory parental bereavement pay.

The pay entitled to employees should include all hours worked where they vary each pay period, including for salaried workers.

Employers will be able to recover statutory bereavement pay from HMRC. Large firms with annual National Insurance contributions of over £45,000 will be entitled to recover 92% of money paid. All other employers will be entitled to recover 103%.

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