• A teacher in a school maintained by a local education authority moves to another school maintained by the same authority, inclusive of maintained schools, where school governors are the teacher’s employer • One corporate body takes over from another as the employer by or under an Act of Parliament • The employer dies and their personal representative or trustees keep the employee on • There is a change in the partners, personal representatives or trustees • The employee moves from one employer to another and the two employers are associated at the time of the move
If continuity of employment is not broken, employees are eligible for SPBP as long as they work for their current employer and their previous employer during the 26 weeks ending with the relevant week.
If continuity of employment is broken, and the employer takes on a business after the death of a child or stillbirth, the previous employer must pay SPBP to the employee. If the employer takes on the business before the death of a child or stillbirth, the employee is not entitled to SPBP.
If an employer stops trading, they must pay any outstanding SPBP until either the employee has had their full entitlement, or where the entitlement ends for another reason.
If an employer becomes insolvent during the period of SPBP, HMRC will pay the employee’s SPBP from the date of insolvency. The employer, administrator, liquidator, or similar must advise HMRC to ensure employees are paid as soon as possible. Employees should contact the Statutory Payment Disputes Team, on 03000 560530.
If an employee is made redundant, the employer will still be required to pay SPBP providing all other qualifying conditions have been satisfied.
Guidance on how different employment types affect what is paid in Statutory Parental Bereavement Pay
There is extensive information regarding how different employment types affect what is paid in SPBP including:
• Agency workers and casual / short contract employees • Agricultural workers • Directors • Employees with more than one employer • Employees with more than one job with the same employer • Employees who work abroad • Mariners • NHS employees • Supply teachers, seasonal workers or other irregular employment
HMRC and BEIS have also released guidance on manually calculating SPBP
The tables showing relevant weeks and start dates for SPBP have been published.
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Update to guidance on Statutory Parental Bereavement Pay 15 April 2020
HMRC has updated its guidance page on employee circumstances that affect payment of Statutory Parental Bereavement Pay to confirm that Statutory Parental Bereavement Pay (SPBP) is only eligible to employees of employers in Great Britain.
If an employee lives in Northern Ireland and has a contract of employment made under the Employment Rights (Northern Ireland) Order 1996, then they are not eligible for SPBP.
If, however, an employee lives in Northern Ireland but is employed by a company in Great Britain with a contract made under the Employment Rights Act 1996, then they may be eligible for SPBP, subject to other qualifying conditions.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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