Process Statutory Parental Bereavement Pay
Description

Any parent who loses a child under the age of 18 or who suffers a still-birth from 24 weeks of pregnancy, has a right to:

  • Parental Bereavement Leave (PBL), and
  • Statutory Parental Bereavement Pay (SPBP) if they're eligible

Follow this article to record and process SPBP.

Cause
Resolution
If you're eligible for small employers' relief, set this up in Sage 50 Payroll before processing SPBP. Find out more in our Small Employers' Relief article.

NOTE:

From 6 April 2026, the steps are slightly different for employees in Northern Ireland. Sage 50 Payroll v32 includes options for this in the SPBP menus.

  1. On the Employee List, double-click the required employee.
  2. Go to the Absence tab then select S.P.B.P.
  3. Enter the date the child passed away, or the date of birth for a stillborn child, into Date of Death.
  4. To calculate the employee's average pay, select Auto Calc then click OK.
  5. If you’ve received the declaration, select the Declaration Received checkbox.
  6. For Northern Irish employees only, select the Northern Ireland Employee checkbox, then:
    • Complete the Workplace Post Code field
    • If applicable, select the Due to Miscarriage checkbox
  7. Ensure the Manual Statutory Parental Bereavement Pay Calculations checkbox is clear.
  8. Within the table, enter:
    • Week one - The first day the employee is off, and the number of days they worked in that week, if required
    • Week two - The first day the employee is off, and the number of days they worked in that week, if required
  9. Click OK then click Save then click Close.

Pension contributions

When an employee receives statutory parental pay, you need to pay employer pension contributions based on their full pay, not the statutory payment.

To find out how, visit our article covering how to handle employer pension contributions for employees receiving statutory pay.


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