**Understanding Statutory Parental Bereavement Pay: A Manual Calculation Guide**

In the face of the unimaginable loss of a child, parents are not only confronted with profound grief but also with the practicalities of managing their time away from work. Statutory Parental Bereavement Pay (SPBP) is a key provision designed to support employees during such a difficult time. If your payroll software or Basic PAYE tool does not provide automatic calculation of SPBP, understanding how to manually compute these payments is essential.

**Eligibility Criteria**

Before proceeding with the calculations, it is vital to understand the eligibility criteria for Statutory Parental Bereavement Pay. To qualify, the employee must be the parent of the child, or a person who had parental responsibility for the child, and must have lost a child under the age of 18. The employee must also have been in employment at the time of the child’s death and must meet certain earning thresholds.

**The Calculation Process**

SPBP is generally paid at a rate equivalent to the employee’s standard weekly earnings or a set statutory minimum, whichever is the lower. As of April 2023, this statutory minimum is £156.66 per week. The payment is made for a total of two weeks.

1. **Determine Weekly Earnings**: First, establish the employee’s average weekly earnings. This should typically be based on earnings from the last eight weeks before the date of the child’s death. If an employee has worked less than eight weeks, average their earnings from the time they have been employed.

2. **Check Against Statutory Minimum**: Once you have the average weekly earnings, compare this figure with the statutory minimum of £156.66. If the weekly earnings are less than this amount, use the actual average weekly earnings for the calculation.

3. **Payment Calculation**: The total payment for Statutory Parental Bereavement Pay will be the employee’s average weekly earnings (or the statutory minimum) multiplied by the number of weeks they are entitled to receive payment, which is two weeks.

– For example, if an employee’s average weekly earnings are £500, the calculation would be:
\[
£500 \, (\text{average weekly earnings}) \times 2 \, (\text{weeks}) = £1000
\]
– Conversely, if the average weekly earnings are £150, the calculation would be:
\[
£156.66 \, (\text{statutory minimum}) \times 2 \, (\text{weeks}) = £313.32
\]

**Documenting the Payment**

It is essential to carefully document the calculations made. This should include a breakdown of how the average weekly earnings were determined, any relevant payslips, and the final amounts calculated for the statutory pay.

**Communication with Employees**

Once the payment has been calculated, it is equally important to communicate clearly with the affected employee. Inform them of the amount, the basis of the calculation, and when the payment will be made. Providing support during this time can make a significant difference in helping an employee cope with their loss.

**Conclusion**

Calculating Statutory Parental Bereavement Pay manually may seem daunting, but by following the process outlined above, employers can ensure they provide the necessary support to their employees during a profoundly difficult time. It is a financial safety net that allows grieving parents to take the time they need without the added stress of financial instability. As employers, it is our duty to offer compassion and understanding in these sensitive situations.

April 06, 2025 at 12:15AM
手动计算员工的法定父母丧失亲属津贴

如果您的工资软件或基本 PAYE 工具未能计算员工的付款，请使用此指导。

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