Part 2: Parental Bereavement Pay 171ZZ14: Supplementary
Section 171ZZ14 defines an employer as someone who is paying secondary Class 1 National Insurance contributions in relation to any of the earnings of the bereaved parent.
	An employee is defined as someone who is employed in Great Britain, either under a contract of employment or in an office with earnings.
	Regulations can set out exceptions to this, and also circumstances where individuals who would not be classed as employees according to this definition are nevertheless to be treated as employees for the purposes of Parental Bereavement Pay.
	Regulations may set out when two or more employers, or two or more employment contracts, should be treated as a single employer or contract.
	A week is defined as a calendar week, except for in relation to section 171ZZ9 which deals with the weeks in which statutory pay can be claimed; in that case a ‘week’ can start or end on any day of the week.
	An employee’s normal weekly earnings are calculated as the average weekly earnings that have been paid to them over a set period (to be specified in Regulations) under their employment contract with the employer liable for Parental Bereavement Pay. Regulations can set a different method for calculating normal weekly earnings in designated circumstances.
	Regulations will also specify what is meant by ‘earnings’.
	Regulations can make provisions for employees working for certain National Health Service (NHS) bodies whose contracts of employment have been treated as ‘divided’ into more than one contract, following the establishment of NHS trusts, to elect for all their contracts to be considered as one for the purposes of Parental Bereavement Pay e.g. determining eligibility and pay rate.
	Regulations may also set the conditions that must be satisfied in order for an employee to be entitled to make this decision. These include the time within which an employee must make this decision, how notice of this choice must be given and to whom, as well as how the information that must be provided alongside the notice should be given.
	Regulations can also specify which one of the person’s employer, under these circumstances, is liable to pay their employee Parental Bereavement Pay