2026-05-08 ยท MTD News
Manual calculation guide for NI Statutory Parental Bereavement Pay
HMRC has published new guidance for employers who need to manually calculate Statutory Parental Bereavement Pay (SPBP) for employees based in Northern Ireland. It applies where payroll software or the Basic PAYE tool cannot handle the calculation automatically.
The guidance covers claims relating to a child death or miscarriage that happened on or after 6 April 2026.
For most small businesses in Sandwich and East Kent this will not require any action, as it is specific to Northern Ireland-based employees. If you do employ someone in Northern Ireland and your payroll software cannot calculate SPBP for these circumstances, check the guidance below.
Source: gov.uk announcement.