PART 4: STATUTORY PAYMENTS
Notice The employee will not need to provide written notice of their intention to take leave. The amount of notice required in order to take the leave will depend on whether the employee intends to take leave within the first eight weeks following the death (Period A), or later (Period B). • For leave taken in Period A, the employee will need to notify their employer before they would be due to start work on the first day of absence. • For leave taken in Period B, the employee will need to provide notice at least one week prior to the start of the leave period. Entitlement There is an entitlement to two weeks’ leave which may be taken as a single block or as two separate weeks. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Parental bereavement leave PBL should be taken: • as two weeks either as a single block or as two separate weeks • within 56 weeks of the date of the date of death. Statutory Parental Bereavement Pay (SPBP) To qualify for SPBP the employee must in addition to the above conditions have Average Weekly Earnings (AWE) in the eight weeks before the date of death at, or above, the Lower Earnings Limit (LEL) for National Insurance (£120 p.w. for 2021/22). The AWE in this case can be affected by pay rises in much the same way as the Alabaster rule applies to SMP. Employment rights During leave the employee is entitled to: • the provision of all contractual non-cash benefits e.g. a company car, childcare vouchers • protection from detriment for asserting the right to take leave • return to the same job on the same terms and conditions at the end of leave. Administration of SPBP Like other statutory payments, SPBP is administered by the employer, is treated as earnings and is subject to PAYE Income Tax and NICs. Other lawful deductions applicable to pay may be applied to SPBP but not any type of Attachment of Earnings Order (AEO). Small Employers’ Relief (SER) for Statutory Payments To qualify for Small Employers’ Relief (SER), the total gross employers’ Class 1 NICs for the previous year must be less than the threshold shown. The qualifying year is the last complete tax year before the partner’s Qualifying/Matching Week. Small Employers are entitled to recover 100% of their statutory payments (excluding SSP), plus 3% as compensation for NICs paid, for all payments made from 6th April 2011 onwards (4.5% prior to 6th April 2011). No printing, copying or reproduction permitted.
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