Westminster Policy News & Legislative Analysis

NI ends expiry clause in parental bereavement pay

The Department for the Economy has made the Statutory Parental Bereavement Pay (General) (Amendment) Regulations (Northern Ireland) 2026 (S.R. 2026 No. 58). Made on 19 March 2026 and in force from 20 March 2026, the instrument keeps Northern Ireland’s statutory parental bereavement pay scheme operating without interruption.

The amendment is technical but material: it omits regulation 37 (Expiry) from the Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023 No. 155). With the sunset provision removed, the 2023 Regulations now continue in effect on an ongoing basis.

Procedurally, the instrument has been laid before the Northern Ireland Assembly under section 172(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. It is subject to confirmatory procedure and must be approved by the Assembly within six months of commencement (20 March 2026 to 20 September 2026) to remain in force.

The Department has exercised powers in sections 167ZZ9 to 167ZZ17 and section 171 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, together with sections 5 and 165 of the Social Security Administration (Northern Ireland) Act 1992 and section 3 of the Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022. Concurrence was provided by HMRC Commissioners Jonathan Athow and Carol Bristow on 18 March 2026, and the Department’s seal was applied by senior officer Colin Jack on 19 March 2026.

Policy intent is unchanged. Statutory parental bereavement pay remains an employer‑administered entitlement for eligible employed earners following a child’s death, stillbirth or miscarriage. The General Regulations continue to provide the detailed rules under which employers make statutory payments via payroll.

For employers, the removal of the expiry clause avoids any gap in statutory coverage. HR and payroll teams should ensure internal policies no longer reference an end date, confirm payroll systems continue to support Statutory Parental Bereavement Pay, and brief managers that eligibility and processes remain as set out in the 2023 Regulations.

For employees, the position is stable and clearer. The amendment does not change rates, qualifying conditions or notice requirements; it preserves the existing framework so that claims can continue to be made and processed as before.

The Department has framed this step as part of a wider legislative package to embed parental bereavement leave and pay as standing entitlements under the 2022 Act. Further secondary legislation in 2026 will continue to align the scope of pay with leave, including in cases of miscarriage.

Pending Assembly approval, organisations should apply the 2023 Regulations as amended, maintain records of decisions and payments in line with statutory retention duties, and track updates from the Department for the Economy and HMRC as guidance is refreshed to reflect the change.