Please note If an employee’s child has died or was stillborn before 6 April 2026, you should follow the legislative guidance for Parental Bereavement Leave and Pay – claims before 6 April 2026.
For financial help with statutory pay, you can
Apply for an advance if you cannot afford the payments
You can apply online for an advance to pay for an employee’s Statutory Parental Bereavement Pay.
Contact HM Revenue & Customs (HMRC) if you’ve got questions about advance payments.
Before you start, you’ll need
- your employer PAYE reference
- your payment or account office reference numbers – this is on the letter when you first registered as an employer
- the amount of tax or National Insurance owed to HMRC
- bank or building society details for you or the third party it’s being paid to
- a completed R38 form if the advance is being paid to a third party
- your email address or Government Gateway ID and password
You’ll also need information about the employee, including their
- National Insurance number
- average weekly earnings
- parental bereavement leave and pay arrangements – you can get this information from their self-declaration
Apply online
After you’ve applied
If the advance is being paid to a third party and you’re sending a completed R38 form by post, send it to HMRC within 4 weeks of applying for an advance.
Corporate Treasury
HMRC
BX9 1BG
Once your application has been approved, the money will be paid to the bank or building society account you provided, or you’ll be sent a cheque (payable order), depending on which payment option you chose.
If there are any issues with your application, HMRC will contact you directly.
Paying back your advance payment
You’ll need to pay back your advance payment through the Employer Payment Summary (EPS).
