In short
- Since 6 April 2024, employees have had a day-one right to up to one week's unpaid carer's leave in any 12 months. You can't require evidence.
- Time off for dependants and parental bereavement leave also apply. Statutory Parental Bereavement Pay is £194.32 a week, or 90% of earnings if lower (2026/27).
- Bereavement leave, including pregnancy loss before 24 weeks, is due in 2027. The Act sets at least one week; any service test and whether it is paid await regulations.
- In the lumi reward benchmark, 91.0% of organisations provide statutory unpaid carer's leave only (n = 268).
- By the end you will have a policy covering the law, your pay and eligibility choices, and manager guidance.
Before you start
Legal basis. The Carer's Leave Act 2023 (section 80J of the Employment Rights Act 1996) and Carer's Leave Regulations 2024 [3][4]; section 57A of the 1996 Act [4]; statutory parental bereavement leave and pay [8]; and section 18 of the Employment Rights Act 2025 [11]. These rights apply in Great Britain [4].
Who to involve. HR, reward, payroll, a legal adviser, and employee representatives or a carers' network.
What you need. Your current leave policies, absence codes, and any benefits contracts covering care or counselling.
Step 1: Separate the statutory rights
Keep each right distinct, because notice, evidence and pay rules differ.
| Right | Service needed | Amount | Pay | Status |
|---|---|---|---|---|
| Carer's leave [2] | None | One week in any 12 months | Unpaid | Since 6 April 2024 |
| Time off for dependants [6] | None | Reasonable | Unpaid | In force |
| Parental bereavement leave [8][9] | None; 26 weeks for pay | 2 weeks per child | £194.32 a week, or 90% of earnings if lower | In force |
| Bereavement leave, including pregnancy loss [10][11][12] | Not yet set | At least one week, where the death is not a child's | Not yet set | Act passed; regulations awaited, due 2027 |
For that last right the Act settles only two things: at least one week's leave where the death is not a child's, and a definition of pregnancy loss covering a pregnancy ending before 24 weeks other than by a live birth, and a failed embryo transfer. Service, relationships, notice, evidence and whether it is paid all await regulations [11][12]. Don't write a service or pay rule into your policy yet.
Compassionate leave is your own scheme, paid or unpaid [6], and can add pay or time to any of these.
Step 2: Write the carer's leave section
Restate the law [2][3][4][5]:
- Dependant: a spouse, civil partner, child or parent; a member of the household (not a boarder, lodger, tenant or employee); or anyone who reasonably relies on the employee for care.
- Long-term care need: an illness or injury, physical or mental, needing or likely to need care for more than three months; a disability under the Equality Act 2010; or care needs connected with old age.
- Amount: one working week in the 12 months ending on the last day requested, however many dependants, in half days, whole days or a block. For variable hours, average weekly hours over the previous 52 weeks.
- Notice: the longer of 3 days, or twice the number of days or part days requested. It needn't be written.
- Evidence: you can't require any.
- Postponement: you can't refuse, but can postpone if the business would be unduly disrupted. After consulting the employee, give the reason and new dates in writing within 7 days of the request, and before the leave starts. New dates must start within one month of the first day requested.
- Protection: dismissal related to carer's leave could be automatically unfair [5].
Worked example (computed in Python). Pattern: Monday to Wednesday, 7.5 hours a day (illustrative). Entitlement: 3 days (22.5 hours). A half-day request (one part day) needs 3 days' notice; a 2-day request needs 4. Half a day (3.75 hours) then remains.
Step 3: Decide whether to pay carer's leave
In the lumi reward benchmark, 91.0% of organisations provide statutory unpaid carer's leave only (common). 4.5% provide some paid days and 4.5% fully paid leave (both rare): 9.0% (4.5% + 4.5%) pay for some or all of it (n = 268). See the full findings.
◆ Decision: pay for carer's leave
Where statutory and contractual rights overlap, the employee can use whichever is more favourable [3]. State whether paid days are part of the statutory week or extra.
Step 4: Write the emergency leave section
Time off for dependants is a day-one right to reasonable time off for emergencies: a dependant's illness, injury, assault, childbirth or death, arranging care, a sudden breakdown in care, or an unexpected incident at a child's school [4][7]. There is no set limit on time or occasions [6]. The employee must give the reason as soon as reasonably practicable [4]. Dismissal for taking it is automatically unfair [7].
In the lumi reward benchmark, 69.5% of organisations provide partially paid emergency or compassionate leave, case by case (common). 15.6% provide paid leave, 10.3% unpaid leave only and 4.5% no specific provision, all rare (n = 243).
◆ Decision: pay for emergency and compassionate leave
Step 5: Set out parental bereavement leave and pay
State the statutory position [8][9]:
- Leave: 2 weeks, from day one, for each child who dies under 18 or is stillborn after 24 weeks of pregnancy. One 2-week block or 2 separate weeks, within 56 weeks of the death. Parents, their partners and some others who cared for the child qualify.
- Notice: in the first 8 weeks, before normal start time on the first day; from week 9 to 56, one week.
- Pay (2026/27): £194.32 a week or 90% of average weekly earnings, whichever is lower. Needs 26 weeks' continuous employment and average earnings of at least £129 a week. The employee claims in writing within 28 days, with a one-off declaration of entitlement. You can usually reclaim 92%, or 109% with Small Employers' Relief.
◆ Decision: enhancing parental bereavement pay
Step 6: Set bereavement days, close family and evidence
There is no legal right to paid bereavement leave outside parental bereavement pay [13]. The 2027 right adds at least one week where the death is not a child's, on conditions still to be set [10][11][12].
In the lumi reward benchmark, organisations provide a median of 3 days' paid bereavement leave for the death of a close family member (25th percentile 2 days, 75th percentile 5 days, range 0 to 10 days; n = 268, N/A excluded).
◆ Decision: how many paid days
◆ Decision: who counts as close family
◆ Decision: evidence for your own leave.
The statutory rights in steps 2 and 5 need no documents beyond notice and a declaration [3][8][12].
Say who can report a death, and what happens if more time is needed [13].
Step 7: Cover pregnancy loss
Before 24 weeks there is at present no entitlement to maternity, paternity or parental bereavement leave. The birth mother's sickness absence after a miscarriage is likely to be pregnancy-related: record it separately and don't count it towards absence triggers [13]. The 2027 right will cover pregnancy loss before 24 weeks [10][11].
In the lumi reward benchmark, 50.9% of organisations have no specific provision for paid pregnancy loss leave (common), 31.5% use discretion (alternative) and 17.6% have a paid policy (rare) (n = 267).
◆ Decision: pregnancy loss leave
Step 8: Add practical support
In the lumi reward benchmark:
- Backup or emergency care days: 64.0% offer none (common), 26.2% discounted access (alternative) and 9.7% funded days (rare) (n = 267).
- Eldercare support services: 21.7% provide them (alternative); 78.3% don't (common) (n = 267).
- Bereavement support beyond leave (more than one answer allowed): 23.3% counselling, 9.8% a probate or legal helpline, 5.6% financial guidance for dependants; 66.5% none (n = 266).
◆ Decision: care and bereavement support
Step 9: Brief managers and set up records
When an employee reports a death, Acas suggests managers say they're sorry and tell them to take the time they need; ask how they'd like to keep in touch; ask before telling colleagues; and discuss a phased return without pressing for a decision [13]. For carer's leave, managers can't require evidence or refuse a request.
Set separate absence codes for each leave type and for pregnancy-related sickness. Review the policy by 6 April 2027 and when bereavement leave regulations are published.
Checklist
- Each statutory right is stated separately
- Dependant and long-term care need are defined as in the law
- Carer's leave notice, half-day units and 12-month period are stated
- No evidence is required for carer's leave; postponement is in writing within 7 days
- Carer's leave pay decision is made and costed
- Compassionate leave pay rule and decision-maker are named
- 2026/27 parental bereavement pay and eligibility are stated
- Bereavement days, close family and evidence rules are set
- Pregnancy loss is covered; pregnancy-related sickness is recorded separately
- Managers are briefed and absence codes set up
FAQ
Is carer's leave paid? Not by law. Employers can choose to pay for some or all of it.
Can an employer refuse carer's leave? No. It can postpone leave if the business would be unduly disrupted, with written reasons within 7 days and new dates within one month.
How much compassionate leave are employees entitled to? No paid leave, except parental bereavement pay after a child's death. Employees can take reasonable unpaid time off to deal with a dependant's death.
Is there statutory leave for miscarriage? Not before 24 weeks, at present. Bereavement leave covering pregnancy loss before 24 weeks is due in 2027.
Sources
- lumi reward benchmark, collection window 2026 H1, national figures: full findings
- GOV.UK, Carer's leave (updated 17 September 2026). https://www.gov.uk/carers-leave
- legislation.gov.uk, The Carer's Leave Regulations 2024, SI 2024/251, regs 3, 5 to 8 and 14 (in force 6 April 2024). https://www.legislation.gov.uk/uksi/2024/251/made
- legislation.gov.uk, Employment Rights Act 1996, ss.57A, 80J and 244. https://www.legislation.gov.uk/ukpga/1996/18/section/80J
- Acas, Carer's leave (updated 5 April 2024). https://www.acas.org.uk/carers-leave
- GOV.UK, Time off for family and dependants (accessed 20 September 2026). https://www.gov.uk/time-off-for-dependants
- Acas, Time off for dependants (updated 13 March 2025). https://www.acas.org.uk/time-off-for-dependants
- GOV.UK, Statutory Parental Bereavement Pay and Leave: employer guide, including Eligibility and Notice period (accessed 20 September 2026). https://www.gov.uk/employers-parental-bereavement-pay-leave
- HMRC, Rates and thresholds for employers 2026 to 2027 (updated 1 September 2026). https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
- GOV.UK, Plan to Make Work Pay and Employment Rights Act: timeline update (updated 25 August 2026). https://www.gov.uk/government/publications/implementing-the-plan-to-make-work-pay-and-employment-rights-act/plan-to-make-work-pay-and-employment-rights-act-timeline-update
- legislation.gov.uk, Employment Rights Act 2025, s.18. https://www.legislation.gov.uk/ukpga/2025/36/section/18
- GOV.UK, Make Work Pay: leave for bereavement including pregnancy loss (consultation, 23 October 2025; closed 15 January 2026; response not yet published). https://www.gov.uk/government/consultations/make-work-pay-leave-for-bereavement-including-pregnancy-loss
- Acas, Time off for bereavement, including Stillbirth or miscarriage, Supporting an employee after a death and The benefits of a bereavement policy (updated 28 April 2026). https://www.acas.org.uk/time-off-for-bereavement
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David Whitfield, How to write a carer's leave and compassionate leave policy. lumi, UK law as at 20 September 2026. https://lumihr.co.uk/guides/how-to-write-carers-compassionate-leave-policyLast reviewed 20 September 2026 · This guide states the law at the date shown, with its sources listed. It is general information, not legal advice.