Title: Guidance for Northern Ireland Payroll When Claims for Child Death or Miscarriage Occurred On or After 6 April 2026

If your payroll software or Basic PAYE Tools aren’t automatically calculating payments related to child death or miscarriage for Northern Ireland-based employees, and the events occurred on or after 6 April 2026, this guidance will help you navigate the process accurately and compliantly. The rules surrounding statutory payments, staff entitlements, and PAYE reporting can be intricate, particularly when the timing of the event intersects with changes in legislation or interpretation. The following steps are designed to support payroll administrators, finance teams, and HR professionals in ensuring correct calculation, appropriate reporting, and timely communication with affected employees.

1) Understand the relevant payments and eligibility
– Identify which payments are triggered by a child death or miscarriage. These may include statutory entitlements, family-related leave pay, and any NHS or publicly funded compensation that interacts with PAYE.
– Confirm the specific Northern Ireland rules that apply to events occurring on or after 6 April 2026. Legislation or guidance may have been updated to reflect new eligibility windows, calculation bases, or interaction with other benefits.
– Determine whether the payments are taxable earnings or if they fall under non-taxable allowances, exemptions, or special reliefs. In some cases, statutory payments can have different tax treatments depending on the nature and duration of the entitlement.

2) Review your payroll software and Basic PAYE Tools configuration
– Check whether your current payroll software provider has released an update or patch that supports these new calculations for NI employees from 6 April 2026 onward.
– If your software does not support automatic calculation, identify the manual workaround that aligns with current guidance. This may involve creating a separate earnings category for the event, applying a specific tax code, or integrating a bespoke calculation sheet for the affected period.
– Ensure the Basic PAYE Tools (or other HMRC tools you rely on) can accommodate the scenario. If not, document the gap and plan for a compliant manual approach.

3) Establish a clear manual calculation framework
– Define the baseline pay that will be used for the calculation (e.g., ordinary pay, enhanced pay, or a statutory rate) and how long the payment will continue.
– Determine tax treatment: whether the payment is subject to Income Tax, National Insurance contributions, and any other deductions. Confirm whether any part of the payment is exempt or relief-eligible.
– Set up a repeatable process: create a step-by-step calculation method, including any necessary tax codes, NIC treatment, and PAYE reporting requirements for this category of earnings.
– Document the reasoning behind the calculation to ensure consistency across payroll runs and to support audit trails.

4) Communicate with employees
– Prepare a clear notice for affected employees outlining:
– The nature of the payment (what it covers and why it is being paid).
– How the amount is calculated.
– How the payment interacts with other leave, statutory entitlements, or benefits.
– Tax treatment and NIC implications.
– The payroll processing timeline and where to direct questions.
– Ensure sensitive handling of the information, respecting confidentiality and data protection requirements.

5) Ensure correct payroll reporting and compliance
– Report the payment correctly on payslips, including a concise description in the earnings narrative and appropriate tax and NIC classifications.
– If the payment affects HMRC submissions (for example, through real-time information feeds), verify that the correct codes are used and that the amounts are included in the next submission.
– Review year-to-date totals and any carry-forward implications if multiple payments occur within a tax year.
– Retain documentation of the decision framework, calculations, and any correspondence with the employee for audit purposes.

6) Audit and governance
– Run an internal check to compare manually calculated amounts against what would have been produced by an updated system, if available, to ensure there are no discrepancies.
– Establish a sign-off process for manual calculations, including supervisor review and approvals.
– Periodically review the policy and procedures as guidance or legislation evolves, especially after payroll system updates or regulatory changes.

7) Seek support when needed
– Contact your payroll software provider to confirm available features, compatible workarounds, and any required patches.
– If there is uncertainty about tax treatment or NI implications, consult with a payroll adviser or HMRC helpline specializing in NI rules and post-6 April 2026 changes.
– Document any professional advice received and how you’ve implemented it in your payroll processes.

8) Practical tips to minimise disruption
– Maintain a dedicated ledger or payroll code for these payments to keep reporting clean and auditable.
– Create templates for communication and calculation sheets to reduce processing time in future similar events.
– Schedule regular checks around key dates (e.g., the employee’s status changes, return-to-work dates, or end of entitlement periods) to ensure continued accuracy.

Conclusion
When payroll software or Basic PAYE Tools do not automatically calculate NI-based payments for claims relating to a child death or miscarriage incurred on or after 6 April 2026, a careful, compliant manual approach is essential. By understanding the eligibility, configuring a robust calculation framework, communicating transparently with affected employees, and ensuring proper reporting and governance, organisations can manage these sensitive payments with professionalism and accuracy. Remember to stay updated with NI guidance and software updates to maintain smooth payroll operations in subsequent years. If you need tailored assistance or a review of your current setup, consider engaging a payroll professional to optimise the process.

May 7, 2026 at 12:19PM
手动计算在北爱尔兰工作的员工的法定父母丧失抚恤金
https://www.gov.uk/guidance/manually-calculate-a-northern-ireland-based-employees-statutory-parental-bereavement-pay
如你的工资单软件或基础 PAYE 工具无法计算涉及儿童死亡或流产（发生在2026年4月6日或之后）的相关支付，请使用本指南。

阅读更多中文内容： 在工资单软件未能正确计算北爱尔兰雇员关于孩子去世或流产相关赔偿的情形下的操作指南（生效日为2026年4月6日及以后）