Part 2: Parental Bereavement Pay 171ZZ8: Liability to make payments
Section 171ZZ8 states that an employer is liable to pay their employee Parental Bereavement Pay, conditional on that employee having at least 26 weeks’ continuous service with them by the end of the ‘relevant week’, and continuing to be employed by them at the time the child dies.
	Regulations must make provision for liability for Parental Bereavement Pay in the event that the employer terminates their employee’s contract to avoid making this payment.
	Regulations may also specify conditions where this liability will shift to HM Revenue and Customs.