Bereavement leave UK: an employer's guide to rights, pay, and policy in 2026/27

One significant change took effect on 6 April 2026: Bereaved Partner's Paternity Leave became a statutory day-one right. Separate right to bereavement leave for pregnancy loss before 24 weeks is included in the Employment Rights Act 2025 but is not yet in force, secondary regulations are expected later in 2026/27.

What is bereavement leave and when is it a legal requirement in the UK?

Bereavement leave in the UK is not a single unified right. Statutory parental bereavement leave is a day-one right under the Parental Bereavement (Leave and Pay) Act 2018. Employees may have a right to reasonable unpaid time off for dependants in emergencies, which can include making arrangements following a death. A broader statutory right is expected under the Employment Rights Act in 2027.

• Statutory parental bereavement leave: two weeks, day-one right, qualifying events only

• Statutory parental bereavement pay: subject to service and earnings thresholds

• Reasonable unpaid funeral time: minimum obligation under the Employment Rights Act 1996

• Discretionary bereavement leave: employer-defined, no statutory minimum

💡 Good to know: The claim that bereavement leave is "not a legal entitlement in the UK" applies only to non-parental deaths. Parental bereavement is a statutory day-one right regardless of length of service.

Which events qualify for statutory parental bereavement leave?

Statutory parental bereavement leave applies to a defined set of qualifying events. According to GOV.UK's parental bereavement pay and leave guidance, eligible triggers are:

• Death of a child under 18

• Stillbirth after 24 weeks of pregnancy

• Eligible relationships include biological, adoptive, surrogacy, and qualifying parental roles

A right to bereavement leave for pregnancy loss before 24 weeks is included in the Employment Rights Act 2025 but is not yet in force. Employers should track the secondary regulations expected in late 2026/27.

What does the time off for dependants right cover?

For bereavements outside the statutory parental category, s.57A of the Employment Rights Act 1996 gives employees the right to reasonable unpaid time off to deal with an emergency involving a dependant, including making funeral arrangements. ACAS confirms no specific number of days is prescribed in law.

👉 To note: A blanket one-day policy applied regardless of circumstances may not meet the ACAS reasonableness standard.

What are the 2026/27 rules for statutory parental bereavement leave and pay?

Eligible employees are entitled to two weeks of statutory parental bereavement leave, taken as one consecutive block or as two separate weeks within a 56-week window from the date of the qualifying event. Pay eligibility requires meeting both a service and earnings test before statutory parental bereavement pay is due.

Employees must meet all of the following to qualify for pay:

• Minimum 26 weeks' continuous service at the date of the child's death

• Average weekly earnings of at least £125 per week before tax

• Leave can be split across two separate periods

💡 Good to know: Statutory parental bereavement pay is treated as a statutory payment and subject to standard PAYE and NIC deductions, often administered through wider leave management and absence processes used by UK employers.

What notice rules apply when taking statutory parental bereavement leave?

Employees must follow these notice rules when taking leave:

• Weeks 0–8: verbal notice before the leave starts

• Weeks 9–56: one week's written notice before each leave period

• Notice should include the date of the child's death and intended leave dates

How is statutory parental bereavement pay processed in payroll?

Once eligibility is confirmed, employers pay the lower of £194.32 per week or 90% of average weekly earnings. The payment is made through the normal payroll run, reported to HMRC via the FPS, and included within the employer’s usual monthly PAYE and NIC liability.

💡 Good to know: UK practices for coding statutory bereavement pay alongside other statutory leave and absences are often managed within broader UK leaves and absences policies.

👉 To note: Employers can reclaim 92% of SPBP from HMRC via the Employer Payment Summary (EPS), or 109% under Small Employers' Relief if their 2025/26 Class 1 NI liability was £45,000 or less.

What is Bereaved Partner's Paternity Leave and how does it work from April 2026?

Bereaved Partner's Paternity Leave is a statutory day-one right that came into force on 6 April 2026. It allows eligible employees to take up to 52 weeks of Bereaved Partner's Paternity Leave, as one continuous block following the death of the child’s primary carer during the child’s first year after birth, adoption placement, or UK entry.

⚠️ Warning: If leave starts within 8 weeks of the bereavement, the employee can give verbal notice; if it starts more than 8 weeks later, written notice at least one week in advance is required.

Who qualifies for bereaved partner's paternity leave?

Employees who are in one of the following relationships are eligible for Bereaved Partner's Paternity Leave:

• Partner of the deceased primary carer

• Primary adopter

• Intended parent in a surrogacy arrangement

Leave must be taken within the 52-week period following the qualifying event.

What notice and record rules apply to bereaved partner's leave?

Employers must apply different notice rules for Bereaved Partner's Paternity Leave depending on timing. The key operational requirements are:

• Within‑8‑week verbal notice: If the leave starts within 8 weeks of the bereavement, the employee can give verbal notice before the first day of absence.

• After‑8‑week 1‑week written notice: If the leave starts more than 8 weeks later, the employee must give written notice at least one week before the first day of leave.

• Up to 10 KIT days: Employees may work up to 10 Keeping in Touch (KIT) days without ending their entitlement, if agreed with the employer.

Payroll record‑keeping: Employers must keep accurate records of the leave period, start and end dates, notice method, and any KIT days, in line with existing internal leave procedures and wider UK payroll record-keeping requirements.

What is the difference between bereavement leave and compassionate leave in the UK?

Bereavement leave in the UK is time off following a death, typically of a close family member, while compassionate leave covers broader situations such as serious illness, being a victim of crime, or a sudden family crisis, and it differs from longer planned absences such as sabbatical leave. Outside statutory parental bereavement, both are generally non‑statutory and discretionary, so employers set their own rules but must apply them consistently across the workforce.

📌 Example: Employers who standardise their approach to employee time off and compassionate leave reduce the risk of inconsistency and potential equal‑treatment issues.

Which events typically fall under bereavement or compassionate leave?

Different types of personal events fall into either bereavement or compassionate categories:

• Deaths (immediate family, close relatives, spouses, parents, children, grandparents, in‑laws) are typically treated as bereavement leave triggers.

• Serious illness, being a crime victim, or a sudden family crisis are usually treated as compassionate leave events.

Miscarriage and certain grandparent scenarios are generally approached under bereavement or compassionate schemes, depending on the policy wording.

👉 To note: Treating similar requests differently by employee group (for example, by seniority or role) may constitute indirect discrimination under the Equality Act 2010, so employers should apply consistent rules for both bereavement and compassionate leave.

What should a bereavement leave policy include in 2026/27?

A robust bereavement policy must embed statutory obligations alongside discretionary provisions. From 6 April 2026, it must explicitly cover Bereaved Partner's Paternity Leave and statutory parental bereavement leave, with clear paid vs unpaid bands by relationship, notice and proof requirements, and a return‑to‑work framework.

⚠️ Warning: Failing to include Bereaved Partner's Paternity Leave creates an immediate 2026/27 compliance exposure where the primary carer dies within the first year of a child's life.

Careful integration with leave and absence management systems ensures consistency, while unpaid leave rules and carers' leave provide a reference point for adjacent entitlements.

What eligibility and pay tiers should a bereavement policy include?

Bereavement policy should clearly map qualifying relationships to paid or unpaid bereavement leave. ACAS confirms there is no statutory right to paid time off for most bereavements, making discretionary tiers essential:

• Spouse/partner, child, parent — highest-priority tier; typically paid (e.g., 3–5 days)

• Sibling, grandparent, in-law — secondary tier; often unpaid or limited to 1–2 paid days

• Miscarriage and perinatal loss — increasingly treated as paid compassionate leave

• Consistency rule — similar requests must be treated equally to avoid indirect discrimination under the Equality Act 2010

How is bereavement leave managed in payroll and HR systems?

Accurate leave-type coding is essential for payroll compliance in 2026/27. Key steps include:

• Using distinct codes for statutory vs discretionary bereavement leave

• Tagging unpaid bereavement leave so it does not distort payslip calculations

• Processing Statutory Parental Bereavement Pay at the correct 2026/27 rate of £194.32/week

Employers managing multiple leave categories often use integrated HR and payroll software to reduce manual errors and maintain accurate statutory records.

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