Statutory Parental Bereavement Pay and Leave: employer guide
Record keeping
You must keep records for HM Revenue and Customs (HMRC), including:
- the start date for any period Statutory Parental Bereavement Pay was paid
- the payments you’ve made (including dates)
- a copy of the evidence of entitlement from the employee for Statutory Parental Bereavement Pay including their written declaration, name and date of the child’s death or stillbirth
- details of any weeks the employee claimed Statutory Parental Bereavement Pay but you did not pay and the reason why
You must keep records for 3 years from the end of the tax year they relate to.
You can use HMRC’s record keeping form (SPBP2) or your own.