Bereavement leave in the United Kingdom
Reviewed by Mellow Editorial Team, HR & payroll content team
Bereavement leave in the UK is a mix of statutory entitlements and employer discretion. The law sets a minimum floor — particularly for the loss of a child — but most of what employees receive in practice comes from their contract or their employer's policy.
What the law actually requires
The main statutory right is Parental Bereavement Leave (PBL), which applies when an employee loses a child under the age of 18, or suffers a stillbirth after 24 weeks of pregnancy. From the first day of employment, eligible employees are entitled to two weeks of leave. They can take this as a single two-week block or as two separate one-week blocks, within 56 weeks of the death.
Pay during that leave — known as Statutory Parental Bereavement Pay (SPBPL) — is subject to a minimum length of service and earnings threshold. Employees who qualify receive the statutory flat rate (which HMRC uprates periodically) or 90% of their average weekly earnings, whichever is lower.
The Employment Rights Act 2025 strengthens day-one rights more broadly, so employees are on firmer ground from the moment they start. This is worth bearing in mind as your policies evolve.
Beyond parental bereavement, there is no separate statutory right to paid bereavement leave for the death of a spouse, parent, sibling, or close friend. That gap is significant, and it is where your policy matters most.
The "reasonable time off" fallback
For bereavements that fall outside PBL, the closest legal protection is the right to time off for dependants under the Employment Rights Act 1996. This allows employees to take a reasonable amount of unpaid time off to deal with an unexpected emergency involving a dependant — which can include making funeral arrangements or dealing with the immediate aftermath of a death.
"Reasonable" is not defined in statute. In practice, one or two days is generally accepted. This is emergency time, not a period of mourning, and it is unpaid unless your contract says otherwise. Relying on this provision alone sends a poor message to your team.
What a good employer policy looks like
Most UK employers go beyond the legal minimum. A sensible bereavement policy typically:
- Defines who qualifies. Immediate family (spouse or partner, parent, child, sibling) is standard. Many policies now extend to grandparents, in-laws, close friends, or even miscarriage before 24 weeks — the latter increasingly recognised as a serious loss despite having no statutory protection.
- States how many days are paid. Three to five paid days for a close family member is common. Some employers offer more for the loss of a spouse, partner or child.
- Allows flexibility. Grief does not follow a tidy timeline. Funeral dates shift, and some employees need time weeks later for probate or emotional recovery. Consider allowing leave to be taken in non-consecutive days or over a longer window.
- Distinguishes paid from unpaid leave. After paid bereavement leave is exhausted, employees may need additional unpaid leave, annual leave, or compassionate leave. State clearly how requests are handled.
- Avoids requiring evidence. Asking for a death certificate before granting leave is legal but widely regarded as insensitive. Trust is a better default.
If your business operates across borders, how Mellow runs payroll across six countries on one platform is relevant context when you need consistent leave administration alongside local statutory compliance.
Payroll and admin considerations
When an employee takes Parental Bereavement Leave, you pay them through payroll in the normal way and then reclaim Statutory Parental Bereavement Pay from HMRC. Smaller employers (those whose annual National Insurance liability is £45,000 or less) can reclaim 103% of the statutory payment; larger employers reclaim 92%. All statutory payments flow through your Full Payment Submission under Real Time Information, reported on or before each payday as usual.
For discretionary paid bereavement leave that sits outside the statutory scheme, there is nothing to reclaim — it is simply paid as normal salary, subject to income tax and employer and employee National Insurance contributions in the usual way.
Keep a record of bereavement leave taken. You may need it if an employee later raises a grievance, or if HMRC queries your statutory payment reclaims.
Handling the conversation well
How a manager responds in the first few minutes after an employee shares news of a bereavement often matters more than the written policy. Train line managers to lead with empathy, confirm that leave is available, and avoid pressing for a return date immediately. A brief, clear message — "take the time you need, we'll sort cover" — does more for retention and trust than a policy document ever will.
Review your bereavement policy annually. Norms are shifting: employee expectations have risen, and businesses that treat grief as an inconvenience to be minimised will feel that in their culture over time.
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