Statutory Parental Bereavement Pay (SPBP)
The Government intends to introduce a new entitlement to Parental Bereavement Leave and Pay (SPBP) from April 2020. This will provide parents who lose a child or suffer a stillbirth with an employment right to take two weeks off work. Eligible parents will be entitled to two weeks’ statutory pay. The Department for Business, Energy and Industrial Strategy laid the regulations to implement this right in January 2020. Subject to Parliamentary agreement, the new entitlement will apply to deaths or stillbirths on or after 6 April 2020.
There are a number of criteria which determine eligibility for SPBP, and the decision as to whether or not an employee qualifies for payment is outside of the scope of Payroll Manager. If an employee wishes to claim SPBP then you should read HMRC guidance to determine the eligibility of the employee to SPBP and amount due, and then enter this manually into Payroll Manager.
The weekly rate of SPBP for 2020-21 is £151.20 or 90% of the employee’s average weekly earnings, whichever is lower.
The February 2020 edition of HMRC Employer Bulletin (page 4) gives some basic information about how SPBP will operate. We are expecting HMRC to provide more detailed guidance in readiness for tax year 2020-21.
How to enter into Payroll Manager
Payroll Manager does not automatically calculate SPBP, as there are many variables which lie outside the scope of the software. Instead, you should determine whether or not SPBP is due, and then manually enter the amount on the ‘Pay Details’ screen of the software.
Go to the ‘Pay Details‘ screen, select the relevant employee, then click on the ‘SSP & SPP‘ tab.
Enter the amount of SPBP to be paid to the employee in the ‘Bereavement SPBP‘ column for the relevant pay period. The weekly rate of SPBP for 2020-21 is £151.20 or 90% of the employee’s average weekly earnings, whichever is lower, so you should calculate and enter the amount according to how many complete weeks of SPBP the employee is to receive in that particular pay period.
Any SPBP paid will automatically appear on an EPS report for the applicable month(s).