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

> Carer's leave, time off for dependants, parental bereavement pay and compassionate leave: the law at September 2026 and the design choices, step by.

Source: https://lumihr.co.uk/guides/how-to-write-carers-compassionate-leave-policy
Author: David Whitfield (https://lumihr.co.uk/about/david-whitfield)
UK law as at: 20 September 2026
Review by: 6 April 2027, or sooner if the bereavement leave regulations are published

---
*By David Whitfield · Reflects UK law as at 20 September 2026 · Review by 6 April 2027*

> **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](/research/carers-bereavement-leave-2026).

**◆ 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.

## Related

- [Carer's and bereavement leave: UK benchmark 2026](/research/carers-bereavement-leave-2026) — the benchmark findings behind the figures in this guide.
- [How to write an enhanced maternity and adoption pay policy](/guides/how-to-write-enhanced-maternity-pay-policy)
- [How to write a gender equality and menopause action plan](/guides/how-to-write-menopause-action-plan)
- [How lumi works: methodology](/methodology) — how these figures are collected and calculated.

## Sources

1. lumi reward benchmark, collection window 2026 H1, national figures: [full findings](/research/carers-bereavement-leave-2026)
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

*This guide is general information about UK employment law and practice as at the date shown. It is not legal advice. Take advice on your own circumstances.*

**Want to see how your policy compares with other UK employers?** [Book a call](https://lumihr.co.uk/demo)