lumi guides · UK reward and HR

How to write a carer's leave and compassionate leave policy

UK law as at 20 September 2026Review by 6 April 2027, or sooner if the bereavement leave regulations are publishedBy David Whitfield

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.

RightService neededAmountPayStatus
Carer's leave [2]NoneOne week in any 12 monthsUnpaidSince 6 April 2024
Time off for dependants [6]NoneReasonableUnpaidIn force
Parental bereavement leave [8][9]None; 26 weeks for pay2 weeks per child£194.32 a week, or 90% of earnings if lowerIn force
Bereavement leave, including pregnancy loss [10][11][12]Not yet setAt least one week, where the death is not a child'sNot yet setAct 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

  • Unpaid. No direct cost. Lower-paid carers may use holiday instead.
  • Some paid days. Limits cost. Payroll must track paid and unpaid days.
  • Fully paid. Simplest; highest cost. At an illustrative £16.00 an hour, the 2.5 days in the example cost £300.00, or £240.00 if only the first 2 days are paid (computed in Python).
  • More than one week. Extra time for heavier caring roles.

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

  • Case by case. Matches pay to circumstances. Needs criteria and a named decision-maker.
  • A set number of paid days a year. Predictable. Costs more if used in full.
  • Unpaid. Lowest cost. Employees may use holiday.

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

  • Statutory only. Lowest cost, mostly reclaimable.
  • Full pay for the 2 weeks. The top-up can't be reclaimed.
  • Longer leave. More time for parents who need it. Set a maximum.

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

  • One allowance for any close family death. Simple. May feel short for a partner or child.
  • Tiers by relationship. Matches leave to the relationship, but ranks relationships.
  • A base allowance plus discretion. Allows for travel abroad or religious observance. Needs criteria.

◆ Decision: who counts as close family

  • A fixed list (for example partner, child, parent, sibling, grandparent). Clear; may exclude step-family, in-laws or chosen family.
  • A list plus anyone the employee regards as close. Covers varied families; relies on trust.
  • The statutory dependant definition. Consistent with other rights, but excludes siblings unless they share the household or rely on the employee.

◆ 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].

  • None or a self-declaration. Least intrusive; relies on trust.
  • Documents, such as a funeral notice. Allows checks, but can add distress and delay pay.

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

  • A paid policy with set days. Certainty at a hard time. Decide whether partners are covered.
  • Discretionary paid leave. Flexible, but employees must ask and treatment may vary.
  • Sickness absence and statutory rights only. Lowest cost. Partners have no specific statutory leave at present.

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

  • Funded backup care days. Covers breakdowns in child or adult care. Cost follows use, so set a cap.
  • Discounted access. Lower cost, but employees still pay, which may limit use.
  • Eldercare support. Helps employees find and arrange care. An extra contract to manage.
  • Counselling or probate help. Check whether your EAP already includes it.

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

  1. lumi reward benchmark, collection window 2026 H1, national figures: full findings
  2. GOV.UK, Carer's leave (updated 17 September 2026). https://www.gov.uk/carers-leave
  3. 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
  4. legislation.gov.uk, Employment Rights Act 1996, ss.57A, 80J and 244. https://www.legislation.gov.uk/ukpga/1996/18/section/80J
  5. Acas, Carer's leave (updated 5 April 2024). https://www.acas.org.uk/carers-leave
  6. GOV.UK, Time off for family and dependants (accessed 20 September 2026). https://www.gov.uk/time-off-for-dependants
  7. Acas, Time off for dependants (updated 13 March 2025). https://www.acas.org.uk/time-off-for-dependants
  8. 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
  9. 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
  10. 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
  11. legislation.gov.uk, Employment Rights Act 2025, s.18. https://www.legislation.gov.uk/ukpga/2025/36/section/18
  12. 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
  13. 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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Cite this guide
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-policy
Last reviewed 20 September 2026 · This guide states the law at the date shown, with its sources listed. It is general information, not legal advice.