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Parental Bereavement (Leave and Pay) Act 2018

Parental Bereavement (Leave and Pay) Act 2018

2018 c. 24

An Act to make provision about leave and pay for employees whose children have died.

Enacted[13th September 2018]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

I11 Parental bereavement leave and pay

In the Schedule—
a Part 1 creates a statutory entitlement to parental bereavement leave,
b Part 2 creates a statutory entitlement to parental bereavement pay, and
c Part 3 contains related amendments.

2 Extent, commencement and short title

1 An amendment or repeal made by the Schedule has the same extent as the provision to which it relates.
2 Section 1 and the Schedule come into force on such day as the Secretary of State may by regulations made by statutory instrument appoint; and different days may be appointed for different purposes.
3 This section comes into force on the day on which this Act is passed.
4 This Act may be cited as the Parental Bereavement (Leave and Pay) Act 2018.

SCHEDULE 

Parental bereavement leave and pay

Section 1

PART 1  Parental bereavement leave

I21The Employment Rights Act 1996 is amended as follows.
I32After section 80E insert—
I43In section 236(3) (orders and regulations subject to affirmative procedure), after “80B” insert “ , 80EA ”.

PART 2  Parental bereavement pay

I54The Social Security Contributions and Benefits Act 1992 is amended as follows.
I65After section 171ZZ5 insert—
.
I76In section 176(1) of that Act (instruments subject to affirmative procedure), in paragraph (a), at the appropriate place insert— “ any of sections 171ZZ6 to 171ZZ9; ”.

PART 3  Further amendments to do with parental bereavement leave and pay

Social Security Act 1989

I87In Schedule 5 to the Social Security Act 1989 (employment-related schemes for pensions or other benefits to comply with the principle of equal treatment), after paragraph 5C insert—

Finance Act 1989

I98
1 Section 182 of the Finance Act 1989 (offences relating to disclosure of information relating to social security functions etc) is amended as follows.
2 In subsections (1)(c), (2A)(a), (4)(c)(iii) and (5)(b), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
3 In subsection (11A)—
a for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;
b for “or Part 12ZC” substitute “ , Part 12ZC or Part 12ZD ”.

Social Security Contributions and Benefits Act 1992

I109The Social Security Contributions and Benefits Act 1992 is amended as follows.
I1110In section 1 (outline of contributory system), in subsection (5), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.
I1211In section 4 (payments treated as remuneration and earnings), in subsection (1)(a)—
a omit “or” at the end of sub-paragraph (v);
b at the end of sub-paragraph (vi) (but before the “and”) insert
.
I1312In section 4AA (limited liability partnerships), in subsection (2), for “or 171ZS” substitute “ , 171ZS or 171ZZ14 ”.
I1413In section 4C (power to make provision in consequence of provision made by or by virtue of section 4B etc), in subsection (11), in paragraph (a) of the definition of “statutory payment”, for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

Social Security Administration Act 1992

I1514The Social Security Administration Act 1992 is amended as follows.
I1615In section 5 (regulations about claims for and payments of benefits), in subsection (5), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.
I1716In section 122AA (disclosure of contributions information etc by HMRC), in subsection (1), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I1817In section 150 (annual up-rating of benefits), in subsection (1)(j), for “or 171ZY(1)” substitute “ , 171ZY(1) or 171ZZ9(1) ”.
I1918In section 163 (general financial arrangements), in subsection (1)(d), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I2019
1 Section 165 (adjustments between the National Insurance Fund and the Consolidated Fund) is amended as follows.
2 In subsection (1)(b)—
a omit “and” at the end of sub-paragraph (v);
b at the end of sub-paragraph (vi) insert
3 In subsection (5B)(a), for “or statutory adoption pay” substitute “ , statutory adoption pay or statutory parental bereavement pay ”.

Employment Rights Act 1996

I2120The Employment Rights Act 1996 is amended as follows.
I2221In section 27 (meaning of “wages”), in subsection (1), after paragraph (cc) insert—
.
I2322In section 47C (leave for family and domestic reasons), in subsection (2), after paragraph (ca) (but before the “or”), insert—
.
I2423In section 75I (rights during and after shared parental leave), in subsection (3)—
a at the end of paragraph (d) omit “and”;
b at the end of paragraph (e) insert
I2524
1 Section 80C (rights during and after paternity leave) is amended as follows.
2 In subsection (2), after paragraph (ba) (but before the “and”) insert—
.
3 In subsection (4), after paragraph (ba) insert—
.
I2625
1 Section 88 (liability of employer to pay employee during period of notice: employments with normal working hours) is amended as follows.
2 In subsection (1)(c), after “shared parental leave,” insert “ parental bereavement leave, ”.
3 In subsection (2), after “statutory shared parental pay,” insert “ parental bereavement pay, statutory parental bereavement pay, ”.
I2726
1 Section 89 (effect of notice of termination: employments without normal working hours) is amended as follows.
2 In subsection (3)(b), after “shared parental leave,” insert “ parental bereavement leave, ”.
3 In subsection (4), after “statutory shared parental pay,” insert “ parental bereavement pay, statutory parental bereavement pay, ”.
I2827In section 99 (leave for family reasons), in subsection (3), after paragraph (ca) (but before the “or”), insert—
.
I2928In section 235 (definitions), in subsection (1)—
a at the appropriate place insert—
;
b in the definition of “week”, in paragraph (b), after “80B” insert “ , 80EA ”.

Social Security Contributions (Transfer of Functions, etc.) Act 1999

I3029The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.
I3130
1 Section 8 (decisions by officers of Revenue and Customs) is amended as follows.
2 In subsection (1)—
a in paragraph (f), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;
b in paragraph (g), for “12ZC” substitute “ 12ZD ”;
c in paragraph (g), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”;
d in paragraph (ga), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
3 In subsection (3)(b), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I3231In section 11 (appeals against decisions of officers of Revenue and Customs), in subsection (2)(a), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I3332In section 14 (matters arising as respects decisions), in subsections (1)(a)(i) and (3), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

Finance Act 1999

I3433
1 Sections 132 and 133 of the Finance Act 1999 have effect as if statutory parental bereavement pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.
2 In this paragraph “statutory parental bereavement pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZD of the Social Security Contributions and Benefits Act 1992.

Finance Act 2000

I3534In Schedule 15 to the Finance Act 2000 (the corporate venturing scheme), in paragraph 22A(4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

Employment Act 2002

I3635The Employment Act 2002 is amended as follows.
I3736
1 Section 7 (funding of employers' liabilities as regards certain statutory pay) is amended as follows.
2 In subsection (1), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.
3 In subsection (2)(a) and (b), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
4 In subsection (3)—
a for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;
b omit “or” at the end of paragraph (b);
c at the end of paragraph (c) insert
.
I3837In section 8 (regulations about payment), in subsections (1) and (2)(a), (b) and (d), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.
I3938In section 10 (powers to require information), in subsections (1) and (2)(a), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I4039In section 11 (penalties for failure to comply), in subsection (6), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I4140In section 12 (penalties for fraud or negligence), in subsections (1)(a) and (b), (3) and (5), after “statutory paternity pay” insert “ or statutory parental bereavement pay ”.
I4241In section 13 (supply of information held by Her Majesty's Revenue and Customs), in subsection (1), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I4342In section 14 (supply of information held by the Secretary of State), in subsections (1) and (2), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.
I4443In section 15 (use of information by Her Majesty's Revenue and Customs), in subsection (2)—
a omit “and” at the end of paragraph (ba);
b after paragraph (ba) insert—
.
I4544In section 55 (short title etc), in subsection (8)—
a for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;
b for “or Part 12ZC” substitute “ , Part 12ZC or Part 12ZD ”.

Proceeds of Crime Act 2002

I4645
1 Section 323 of the Proceeds of Crime Act 2002 (Revenue functions) is amended as follows.
2 In subsection (1), after paragraph (ha) insert—
.
3 In subsection (4), after paragraph (ea) insert—
.
4 In subsection (5), after paragraph (ea) insert—
.

Income Tax (Earnings and Pensions) Act 2003

I4746The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
I4847
1 Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.
2 In subsection (1), in Table A, after the entry relating to statutory shared parental pay insert—
.
3 In subsection (2), after the entry relating to statutory shared parental pay insert— “ statutory parental bereavement pay; ”.
I4948
1 Schedule 5 (enterprise management incentives) is amended as follows.
2 In paragraph 12A(4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
3 In paragraph 26(3), after “shared parental leave” insert “ , parental bereavement leave ”.

Commissioners for Revenue and Customs Act 2005

I5049In Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters where functions vest in officers of Revenue and Customs), after paragraph 26B insert—

Income Tax Act 2007

I5150The Income Tax Act 2007 is amended as follows.
I5251In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
I5352In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
I5453In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or paternity” substitute “ , paternity or parental bereavement ”.
I5554In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

Pensions Act 2008

I5655In section 13 of the Pensions Act 2008 (qualifying earnings), in subsection (3), after paragraph (ea) insert—
.

Finance Act 2013

I5756In Schedule 45 to the Finance Act 2013 (statutory residence test), in paragraph 145, in the definition of “parenting leave”, for “or parental leave” substitute “ , parental leave or parental bereavement leave ”.

Footnotes

  1. I1
    S. 1 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  2. I2
    Sch. para. 1 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  3. I3
    Sch. para. 2 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  4. I4
    Sch. para. 3 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  5. I5
    Sch. para. 4 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  6. I6
    Sch. para. 5 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  7. I7
    Sch. para. 6 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  8. I8
    Sch. para. 7 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  9. I9
    Sch. para. 8 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  10. I10
    Sch. para. 9 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  11. I11
    Sch. para. 10 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  12. I12
    Sch. para. 11 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  13. I13
    Sch. para. 12 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  14. I14
    Sch. para. 13 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  15. I15
    Sch. para. 14 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  16. I16
    Sch. para. 15 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  17. I17
    Sch. para. 16 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  18. I18
    Sch. para. 17 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  19. I19
    Sch. para. 18 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  20. I20
    Sch. para. 19 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  21. I21
    Sch. para. 20 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  22. I22
    Sch. para. 21 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  23. I23
    Sch. para. 22 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  24. I24
    Sch. para. 23 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  25. I25
    Sch. para. 24 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  26. I26
    Sch. para. 25 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  27. I27
    Sch. para. 26 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  28. I28
    Sch. para. 27 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  29. I29
    Sch. para. 28 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  30. I30
    Sch. para. 29 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  31. I31
    Sch. para. 30 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  32. I32
    Sch. para. 31 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  33. I33
    Sch. para. 32 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  34. I34
    Sch. para. 33 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  35. I35
    Sch. para. 34 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  36. I36
    Sch. para. 35 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  37. I37
    Sch. para. 36 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  38. I38
    Sch. para. 37 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  39. I39
    Sch. para. 38 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  40. I40
    Sch. para. 39 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  41. I41
    Sch. para. 40 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  42. I42
    Sch. para. 41 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  43. I43
    Sch. para. 42 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  44. I44
    Sch. para. 43 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  45. I45
    Sch. para. 44 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  46. I46
    Sch. para. 45 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  47. I47
    Sch. para. 46 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  48. I48
    Sch. para. 47 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  49. I49
    Sch. para. 48 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  50. I50
    Sch. para. 49 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  51. I51
    Sch. para. 50 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  52. I52
    Sch. para. 51 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  53. I53
    Sch. para. 52 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  54. I54
    Sch. para. 53 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  55. I55
    Sch. para. 54 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  56. I56
    Sch. para. 55 in force at 18.1.2020 by S.I. 2020/45, reg. 2
  57. I57
    Sch. para. 56 in force at 18.1.2020 by S.I. 2020/45, reg. 2