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Supporting Bereaved Employees: Employer Best Practices and Legal Obligations (UK)

· 19 min

Executive Summary

Workplace grief costs the UK economy GBP 23 billion annually, yet only 54% of employees report that their employer has a bereavement policy.1 The legislative framework governing bereavement leave is undergoing its most significant transformation in a generation. Three distinct statutes now address different categories of loss: the Parental Bereavement (Leave and Pay) Act 2018, the Paternity Leave (Bereavement) Act 2024, and the Employment Rights Act 2025 (s.18), which introduces a universal day-one right to unpaid bereavement leave expected to commence in 2027. Beyond statutory leave, employer obligations extend into Equality Act 2010 reasonable adjustment duties, Health and Safety at Work Act 1974 risk assessment requirements, and -- from April 2027 -- pension death benefit communication responsibilities arising from Inheritance Tax changes. This article provides HR directors with a unified compliance and wellbeing framework for operationalising bereavement support across all of these intersecting obligations.

1. The Bereavement Support Imperative

1.1 The Scale of Workplace Grief

Sue Ryder research estimates that 7.9 million people in employment -- 24% of the workforce -- experience a bereavement in any 12-month period.1 The economic consequences are substantial: workplace grief costs the UK economy GBP 23 billion per year, with a further GBP 8 billion annual cost to HM Treasury through reduced tax revenues and increased NHS and social care utilisation.12 Marie Curie research reinforces this picture: 58% of bereaved employees report that their work performance remained affected months after the death, while 43% felt pressured to return to work before they were ready.3

These figures carry direct implications for retention strategy. Research cited by the NCPC, Dying Matters, and the National Bereavement Alliance found that 56% of respondents would consider leaving their employer if not properly supported following a bereavement.4 The CIPD Health and Wellbeing at Work Survey 2025 reports average employee absence at 9.4 days per year, up from 7.8 in 2023, with 67% of organisations now actively supporting wellbeing for employees experiencing bereavement.5

1.2 The Policy Gap

Despite this prevalence, only 54% of employees report that their organisation has a bereavement policy or any bereavement support.1 Marie Curie found that only one in three employers had a formal bereavement policy, and 31% of line managers reported they would welcome guidance on supporting bereaved employees.3 This gap between the scale of workplace grief and the organisational response creates both legal exposure and strategic cost.

1.3 Legislative Convergence

The policy gap is narrowing, but not through a single legislative intervention. Three separate statutes now govern different categories of bereavement leave, each with distinct eligibility criteria, leave durations, and pay provisions. The Employment Rights Act 2025 (s.18) will introduce a universal day-one entitlement, but the regulations specifying qualifying relationships and commencement dates remain pending following the consultation that closed in January 2026.67 HR directors who wait for full statutory clarity before developing comprehensive bereavement frameworks risk falling behind both the legal trajectory and market practice: CIPD survey data (2022) shows 80% of employers already provide paid bereavement leave, and 75% support extending this entitlement to close family members.89

2.1 Employment Rights Act 1996, s.57A: Time Off for Dependants

The existing baseline entitlement, in force since 1999, provides all employees with a right to "a reasonable amount of time" off work to deal with emergencies involving dependants, including the death of a dependant.10 The provision is narrow in scope: it covers only action that is "necessary" (arranging a funeral, dealing with immediate consequences) and is unpaid.10 "Reasonable" is not statutorily defined, leaving the determination to employer discretion and, ultimately, tribunal interpretation. The section does not cover sickness arising from the bereavement itself.11

A dependant is defined as a spouse, civil partner, child, parent, or person living in the same household (excluding tenants, lodgers, or boarders), or any person who reasonably relies on the employee for assistance in the event of illness or injury.10 Employees are protected from detriment (s.47C) and unfair dismissal (s.99) for exercising this right.10

2.2 Parental Bereavement (Leave and Pay) Act 2018

The first statutory bereavement leave entitlement, in force since April 2020, provides two weeks' leave for employees whose child under 18 dies, or who experience a stillbirth after 24 weeks of pregnancy.12 This is a day-one right with no qualifying period for leave entitlement.12

Leave may be taken as a single two-week block or as two separate one-week periods, and must be taken within 56 weeks of the child's death.13 The entitlement extends to birth parents, adoptive parents, individuals with parental responsibility, and those who lived with the child as a family member for at least four weeks before the death.13

Statutory Parental Bereavement Pay (SPBP) is available at GBP 187.18 per week from April 2025, rising to GBP 194.32 per week from April 2026 (or 90% of average weekly earnings if lower).14 SPBP eligibility requires 26 weeks' continuous service and earnings at or above the lower earnings limit (GBP 125, rising to GBP 129 from April 2026).14

2.3 Paternity Leave (Bereavement) Act 2024

The Paternity Leave (Bereavement) Act 2024 addresses a specific and deeply distressing scenario: the death of a mother or primary adopter within the first year of a child's birth or placement for adoption.15 Commencing for deaths occurring on or after 6 April 2026, it provides up to 52 weeks' leave for fathers and partners -- a day-one right with no qualifying period.1516

Leave runs from the date of the mother's or primary adopter's death until one year after the child's birth, with up to eight weeks' additional leave where the child also dies or is returned following adoption.15 The leave is unpaid except for the standard two weeks' statutory paternity pay where the employee has 26 weeks' continuous service.15 Written notice is required where the relevant date is more than eight weeks following the bereavement.15

2.4 Employment Rights Act 2025, s.18: The Universal Entitlement

Section 18 of the Employment Rights Act 2025 represents the most significant expansion of bereavement leave rights in UK employment law.7 The provision amends the Employment Rights Act 1996, renaming "parental bereavement leave" to "bereavement leave" and extending the framework to introduce a day-one right to at least one week of unpaid bereavement leave for the death of a "loved one."7

Critically, s.18 extends coverage to pregnancy loss before 24 weeks of pregnancy, including embryo implantation failures under fertility treatment -- categories of loss previously without statutory recognition.7 Where more than one person dies, the employee is entitled to bereavement leave in respect of each death.7 Protection from detriment and unfair dismissal applies.7

The relationships qualifying as "loved one" will be specified in regulations.6 The "Make Work Pay: Leave for bereavement including pregnancy loss" consultation opened on 23 October 2025 and closed on 15 January 2026, seeking views on eligibility criteria, types of pregnancy loss in scope, timing and flexibility of leave, and notice and evidence requirements.6 Section 18 was brought into force for the purposes of making regulations from 6 January 2026, but the substantive right is expected to commence in 2027, subject to the publication of regulations.17

2.5 Compliance Matrix

The following matrix maps bereavement type to applicable statute, providing an operational reference for HR teams:

Bereavement Type Applicable Statute Leave Entitlement Pay Qualifying Period
Death of a dependant (emergency) ERA 1996 s.57A Reasonable time (undefined) Unpaid None
Death of a child under 18 / stillbirth after 24 weeks PBL(LP)A 2018 2 weeks SPBP (GBP 194.32/week from April 2026) None for leave; 26 weeks for pay
Death of mother/primary adopter within child's first year PL(B)A 2024 Up to 52 weeks Unpaid (except 2 weeks' SPP if qualifying) None
Death of a "loved one" (universal) ERA 2025 s.18 At least 1 week Unpaid None
Pregnancy loss before 24 weeks ERA 2025 s.18 At least 1 week Unpaid None

HR directors should note that entitlements may overlap: a parent losing a child under 18 will qualify under both the 2018 Act and, once commenced, the 2025 Act. The more generous entitlement should apply, and policies should reflect this layered structure rather than treating each statute in isolation.

3. Beyond Leave: Equality Act 2010 and Reasonable Adjustments

3.1 Grief as a Potential Disability

The Equality Act 2010 defines disability as a physical or mental impairment that has a substantial and long-term adverse effect on a person's ability to carry out normal day-to-day activities.18 "Long-term" means the impairment has lasted, or is likely to last, at least 12 months, or is likely to last the rest of the person's life.18 A mental impairment need not have a precise medical diagnosis to qualify under s.6.19

Prolonged grief that triggers clinical depression, anxiety, post-traumatic stress disorder, or the WHO ICD-11 recognised Prolonged Grief Disorder (6B42) may meet this threshold where the effects are substantial and sustained over 12 months or more.1819 The implication for employers is significant: where an employee's grief-related condition meets the s.6 definition, the employer has a duty to make reasonable adjustments under s.20, regardless of whether the initial bereavement leave period has expired.18

3.2 Reasonable Adjustment Obligations

Reasonable adjustments may include modified working hours, phased return to work arrangements, temporarily reduced workload, reassignment of particularly distressing tasks, and facilitated access to counselling services.20 The duty arises where the employer knows, or ought reasonably to know, that the employee is disabled within the meaning of the Act.18

Practitioners should note that bereavement-related reasonable adjustments are not time-limited to the period immediately following the death. An employee who initially copes well but develops a qualifying mental health condition months later remains entitled to adjustments. HR teams should implement ongoing wellbeing monitoring that extends well beyond the statutory leave period.

3.3 Indirect Discrimination: Religious and Cultural Mourning

Section 19 of the Equality Act 2010 prohibits indirect discrimination where a provision, criterion, or practice that is apparently neutral puts persons sharing a protected characteristic at a particular disadvantage.21 Applying a rigid bereavement leave policy that permits, for example, only five consecutive days may disproportionately disadvantage employees whose religious or cultural mourning practices require longer or non-consecutive observance.2122

Indicative mourning periods vary by tradition, community, and individual practice. Hospice UK's Compassionate Employers guidance identifies examples including Jewish shiva mourning of seven days, an initial three-day mourning period in Islam (with extended observance varying by family and tradition), and Hindu mourning periods of up to 13 days.23 Employers should not assume fixed durations apply uniformly; individual practice within any faith tradition varies considerably, and direct conversation with the bereaved employee remains the most reliable basis for accommodation.24 An inflexible policy that fails to accommodate these practices could constitute indirect discrimination on grounds of religion or belief unless the employer can demonstrate objective justification.22

4. Health and Safety Obligations: The Overlooked Duty

4.1 The General Duty of Care

Section 2 of the Health and Safety at Work etc Act 1974 imposes a general duty on employers to ensure, so far as is reasonably practicable, the health, safety, and welfare at work of all employees.25 This duty extends to mental health as well as physical health, encompassing risks arising from work organisation, workload, and workplace culture.25

4.2 Risk Assessment: Psychosocial Hazards

Regulation 3 of the Management of Health and Safety at Work Regulations 1999 requires employers to make "suitable and sufficient" assessment of risks to employee health and safety, including psychosocial hazards.26 Assessments must be reviewed following significant changes -- which includes an employee returning to work after a bereavement.26 Employers with five or more employees must record significant findings.26

The HSE Management Standards for Work-Related Stress provide a framework directly applicable to bereavement support: the Demand standard addresses workload management, the Support standard covers colleague and management support structures, and the Change standard addresses how organisational transitions are communicated and managed.27 A returning bereaved employee who faces an unchanged workload, no management check-in, and no psychosocial risk review may constitute an unaddressed risk under these standards.

4.3 Connecting the Duty to Practice

The connection between health and safety risk assessment and bereavement support is routinely overlooked in HR practice guidance. Yet the obligation is clear: an employer who conducts risk assessments for physical hazards but ignores the psychosocial risk of a bereaved employee returning to a demanding role has failed to comply with Regulation 3.26 Integrating bereavement return-to-work protocols into existing health and safety frameworks -- rather than treating them as a separate HR process -- ensures compliance and avoids the fragmentation that characterises many organisations' current approaches.

5. Building a DEI-Inclusive Bereavement Policy

5.1 Cultural and Religious Mourning Practices

A compliant and effective bereavement policy must accommodate the diversity of mourning practices across the workforce. As noted in Section 3.3, cultural and religious mourning periods vary significantly, and durations differ by tradition, community, and individual observance.2324 Policies should permit non-consecutive leave days to accommodate practices that do not align with a single continuous block of absence -- for example, an employee who needs specific days for religious ceremonies occurring at intervals after the death.

5.2 Chosen Family and Diverse Relationships

Progressive bereavement policies recognise that grief is not confined to legally or biologically defined relationships. Chosen family structures, same-sex partners who may not be registered civil partners, close friends who functioned as primary support networks, and co-parents outside traditional family definitions all represent relationships whose loss can be as significant as any legally recognised bond.24

The Employment Rights Act 2025 (s.18) uses the term "loved one" rather than "dependant" or "family member," signalling legislative intent to move beyond restrictive relationship definitions.7 While the regulations specifying qualifying relationships are pending, the direction of travel is clear. Employers who adopt broad, inclusive eligibility criteria ahead of legislative compulsion will avoid the cost of retrospective policy revision and demonstrate alignment with the legislative direction.

5.3 Pregnancy Loss

Prior to the Employment Rights Act 2025, pregnancy loss before 24 weeks of pregnancy received no statutory recognition in bereavement leave terms. Section 18 addresses this gap, extending coverage to early pregnancy loss and embryo implantation failures under fertility treatment.7 Inclusive bereavement policies should not wait for the commencement of s.18 to recognise these losses. Organisations that already provide bereavement support for pregnancy loss at any stage demonstrate both DEI commitment and an understanding that grief does not respect gestational thresholds.

5.4 Model Policy Elements

An inclusive bereavement policy should incorporate the following elements as a minimum: a broad definition of qualifying relationships that extends beyond legal and biological categories; tiered leave entitlements reflecting the closeness of the relationship (with discretion for exceptional circumstances); explicit recognition of cultural and religious mourning practices with non-consecutive leave options; coverage of pregnancy loss at any stage; a phased return-to-work framework; documented manager guidance addressing how to respond to a bereavement notification, including where a family member reports the bereavement on the employee's behalf; and periodic policy review aligned with legislative developments.1123

6. The Business Case: Return on Investment in Bereavement Support

6.1 Quantifying the Cost of Inadequate Support

The Sue Ryder GBP 23 billion annual cost figure represents productivity losses, absence costs, presenteeism, and staff turnover attributable to workplace grief.1 At the organisational level, the cost manifests through three channels. First, absence: with 55% of employees reporting they need up to eight weeks to feel "back to normal" at work after a bereavement, the period of reduced productivity extends far beyond any statutory or discretionary leave period.28 Second, turnover: research cited by the NCPC and the National Bereavement Alliance indicates that 56% of employees would consider leaving after inadequate bereavement support, representing a significant retention risk in competitive labour markets where replacement costs for senior employees typically exceed annual salary.4 Third, presenteeism: the 58% of employees whose performance remains affected months after a loss are present in the workplace but operating at reduced capacity.3

6.2 The Market Practice Benchmark

CIPD survey data (2022) provides the market benchmark: 80% of employers already provide paid bereavement leave despite no general statutory obligation, with the most common duration being three to five days (40% of employers), followed by one to two days (14%) and two weeks (12%).8 Three-quarters of employers support extending paid bereavement leave to close family members.9 The CIPD Health and Wellbeing at Work Survey 2025 reports that 74% of respondents confirm health and wellbeing is on the senior leadership agenda, with 67% of organisations actively supporting wellbeing for bereaved employees.5

6.3 Three-Phase Support Model

Evidence-based bereavement support operates across three phases.2829

Phase 1 -- Immediate response (days 1-14): Paid bereavement leave at or exceeding the statutory minimum; workload redistribution to avoid burden falling on a single colleague; Employee Assistance Programme (EAP) referral providing 24/7 confidential counselling; and safety risk assessment where the employee's role involves physical hazards or safety-critical tasks.282930

Phase 2 -- Return to work (weeks 2-8): Phased return with reduced hours or modified duties; flexible working arrangements; bereavement coaching or counselling continuation; and line manager training to enable supportive, non-intrusive check-ins.2829

Phase 3 -- Long-term integration (months 2-12+): Regular wellbeing check-ins, particularly around anniversaries and significant dates; ongoing access to EAP and counselling services; integration of grief awareness into management training; and recognition that grief is not linear and setbacks may occur months after the initial loss.1128

EAP provision is a cost-effective mechanism for delivering bereavement-specific support. Sessions are confidential: the employer is not notified of individual usage without employee consent, addressing privacy concerns that may otherwise deter bereaved employees from seeking support.30

7. Pension Death Benefits and Employer Communication

7.1 The April 2027 Changes

From April 2027, unused pension funds and most pension death benefits will be included in the deceased member's estate for Inheritance Tax purposes.31 This represents a material change for employee benefits communication. However, death-in-service benefits payable from registered pension schemes -- where the member was an active member in specified employment immediately before death -- are explicitly excluded from IHT scope.31

7.2 Employer Communication Responsibility

The distinction between exempt death-in-service lump sums and potentially taxable pension death benefits is one that most employees will not understand without employer-initiated communication. The IHT liability on non-exempt pension death benefits falls on personal representatives, not scheme administrators, creating a burden on bereaved families who may be unaware of the tax implications.3132

Employers should consider three practical steps. First, reviewing and updating death-in-service benefit literature to clarify the IHT-exempt status of these benefits. Second, communicating to employees the distinction between death-in-service lump sums (exempt) and pension funds that pass on death (potentially within IHT scope from April 2027). Third, encouraging employees to review their pension death benefit nomination forms and to consider whether their intended beneficiaries are aware of the potential tax position.32

7.3 Integration with Bereavement Support

This communication sits naturally within a broader bereavement preparedness framework. Organisations that discuss pension death benefits as part of routine financial wellbeing programmes -- rather than waiting until bereavement occurs -- equip both employees and their families with information that reduces the practical burden of bereavement administration. For HR directors, integrating pension death benefit communication into existing benefits enrolment processes and annual benefits reviews ensures that the April 2027 changes are addressed without creating a separate, potentially alarming, communication exercise.

Conclusion: From Compliance to Strategy

The convergence of three bereavement leave statutes, Equality Act reasonable adjustment duties, health and safety risk assessment obligations, and pension death benefit communication responsibilities creates a compliance landscape that demands a unified organisational response. Piecemeal approaches -- a line manager discretion here, an ad hoc compassionate leave arrangement there -- expose organisations to legal risk and fail to deliver the retention, productivity, and wellbeing benefits that structured bereavement support provides.

HR directors should prioritise the following implementation actions. First, map all statutory bereavement leave entitlements into a single compliance matrix and embed this within HR systems and manager guidance. Second, audit current bereavement policies against Equality Act 2010 requirements, ensuring that prolonged grief-related conditions trigger reasonable adjustment assessments and that religious and cultural mourning practices are accommodated. Third, integrate bereavement return-to-work protocols into existing health and safety risk assessment frameworks under the Management of Health and Safety at Work Regulations 1999. Fourth, review pension death benefit communication in anticipation of the April 2027 IHT changes, clarifying the exempt status of death-in-service benefits and the potential tax exposure of other pension death benefits. Fifth, adopt an inclusive bereavement policy that addresses chosen family structures, pregnancy loss, and cultural mourning practices.

Organisations that treat bereavement support as a strategic element of the employee value proposition -- rather than a reactive administrative exercise -- will realise measurable improvements in retention, absence management, and employer brand. The legislative trajectory is towards greater statutory protection; employers who move ahead of this trajectory gain both the compliance assurance and the cultural credibility that characterise effective people management.

CPD Declaration

Estimated Reading Time: 20 minutes Technical Level: Advanced Practice Areas: Employment Law, HR Policy, Health and Safety, Employee Wellbeing, DEI

Learning Objectives

Upon completing this article, practitioners will be able to:

  1. Identify the statutory bereavement leave entitlements under the Parental Bereavement (Leave and Pay) Act 2018, Paternity Leave (Bereavement) Act 2024, and Employment Rights Act 2025 s.18, including their respective eligibility criteria, leave durations, and pay provisions
  2. Evaluate how prolonged grief may engage the Equality Act 2010 s.6 disability definition and trigger reasonable adjustment duties under s.20
  3. Apply the Management of Health and Safety at Work Regulations 1999 Regulation 3 risk assessment framework to employees returning from bereavement, including psychosocial hazard identification
  4. Design a DEI-inclusive bereavement policy that accommodates cultural and religious mourning practices, chosen family structures, and pregnancy loss at any stage

Competency Mapping

  • CIPD Profession Map: People Practice -- designing and implementing people policies that reflect legislative requirements and organisational values
  • CIPD Profession Map: Culture and Behaviour -- embedding inclusive practices within workplace culture and management approaches
  • CIPD Health and Wellbeing Standards -- integrating evidence-based wellbeing support into employee lifecycle management

Reflective Questions

  1. How would a unified bereavement compliance matrix change the way line managers in your organisation handle bereavement-related absences, and what training would be required to support its implementation?
  2. What steps could be taken to ensure bereavement risk assessments under the Management of Health and Safety at Work Regulations 1999 are integrated into existing health and safety frameworks rather than treated as a separate HR process?
  3. How should the April 2027 pension death benefit Inheritance Tax changes influence the way employee benefits are communicated during routine benefits enrolment and at the point of bereavement?

Professional Disclaimer

The information presented reflects the regulatory and legislative position as of 25 February 2026. Regulations, tax rules, and professional guidance are subject to change. Readers should independently verify all information before acting and seek advice from appropriately qualified solicitors, financial advisors, or other professionals for their specific circumstances.

Neither WUHLD nor the author accepts liability for any actions taken or decisions made based on the content of this article. Professional readers are reminded of their own regulatory obligations and duty of care to their clients.

Footnotes

Footnotes

  1. Sue Ryder: Grief in the Workplace. https://www.sueryder.org/our-campaigns/better-support-for-grieving-people/grief-in-the-workplace/ ↩ ↩2 ↩3 ↩4 ↩5

  2. theHRD: Sue Ryder calls for statutory paid bereavement leave. https://www.thehrdirector.com/business-news/press-release/sue-ryder-calls-for-statutory-paid-bereavement-leave-after-research-shows-workplace-grief-costs-the-uk-economy-23-billion-per-year/ ↩

  3. Marie Curie: Respecting and supporting grief at work (September 2021). https://www.mariecurie.org.uk/globalassets/media/documents/how-we-can-help/bereavement-hub/respecting-and-supporting-grief-at-work_sep-2021.pdf ↩ ↩2 ↩3

  4. NCPC, Dying Matters, and National Bereavement Alliance: Life after death -- six steps to improve support in bereavement (January 2014). https://www.ncpc.org.uk/news/bereaved-people-being-failed-lack-support-workplace/ ↩ ↩2

  5. CIPD Health and Wellbeing at Work 2025. https://www.cipd.org/uk/knowledge/reports/health-well-being-work/ ↩ ↩2

  6. GOV.UK: Make Work Pay -- Leave for bereavement including pregnancy loss (Consultation). https://www.gov.uk/government/consultations/make-work-pay-leave-for-bereavement-including-pregnancy-loss ↩ ↩2 ↩3

  7. Employment Rights Act 2025 s.18 (Bereavement leave). https://www.legislation.gov.uk/ukpga/2025/36/section/18/enacted ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8

  8. People Management: Employers support extension of paid bereavement leave, CIPD survey shows. https://www.peoplemanagement.co.uk/article/1751685/employers-support-extension-paid-bereavement-leave-cipd-survey-shows ↩ ↩2

  9. CIPD: Three quarters of employers support extending paid bereavement leave to close family members (March 2022). https://www.cipd.org/uk/about/press-releases/030322extending-paid-bereavement-leave/ ↩ ↩2

  10. Employment Rights Act 1996 s.57A (Time off for dependants). https://www.legislation.gov.uk/ukpga/1996/18/section/57A ↩ ↩2 ↩3 ↩4

  11. Acas: Time off work for bereavement. https://www.acas.org.uk/time-off-for-bereavement ↩ ↩2 ↩3

  12. Parental Bereavement (Leave and Pay) Act 2018. https://www.legislation.gov.uk/ukpga/2018/24 ↩ ↩2

  13. The Parental Bereavement Leave Regulations 2020 (SI 2020/249). https://www.legislation.gov.uk/uksi/2020/249/made ↩ ↩2

  14. Moorepay: Statutory parental pay rates 2025-26. https://www.moorepay.co.uk/payroll-hr-rates/statutory-maternity-paternity-adoption-shared-parental-and-parental-bereavement-pay/ ↩ ↩2

  15. The Bereaved Partner's Paternity Leave Regulations 2026. https://www.legislation.gov.uk/ukdsi/2026/9780348278446 ↩ ↩2 ↩3 ↩4 ↩5

  16. The Paternity Leave (Bereavement) Act 2024 (Commencement) Regulations 2025 (SI 2025/1342). https://www.legislation.gov.uk/uksi/2025/1342/contents/made ↩

  17. The Employment Rights Act 2025 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2026 (SI 2026/3). https://www.legislation.gov.uk/uksi/2026/3/made ↩

  18. Equality Act 2010 s.6 (Disability). https://www.legislation.gov.uk/ukpga/2010/15/section/6 ↩ ↩2 ↩3 ↩4 ↩5

  19. GOV.UK: Definition of disability under the Equality Act 2010. https://www.gov.uk/definition-of-disability-under-equality-act-2010 ↩ ↩2

  20. Acas: Reasonable adjustments at work. https://www.acas.org.uk/reasonable-adjustments ↩

  21. Equality Act 2010 s.19 (Indirect discrimination). https://www.legislation.gov.uk/ukpga/2010/15/section/19 ↩ ↩2

  22. Acas: Time off for bereavement (includes guidance on avoiding discrimination). https://www.acas.org.uk/time-off-for-bereavement ↩ ↩2

  23. Hospice UK Compassionate Employers: Cultural sensitivity in bereavement. https://www.hospiceuk.org/compassionate-employers/ce-hub/for-line-managers/cultural-sensitivity-bereavement ↩ ↩2 ↩3

  24. Elayne: Creating inclusive bereavement policies to foster DEI in the workplace. https://www.elayne.com/resources/creating-inclusive-bereavement-policies-to-foster-dei-in-the-workplace ↩ ↩2 ↩3

  25. Health and Safety at Work etc Act 1974 s.2. https://www.legislation.gov.uk/ukpga/1974/37/section/2 ↩ ↩2

  26. Management of Health and Safety at Work Regulations 1999 Reg.3. https://www.legislation.gov.uk/uksi/1999/3242/regulation/3/made ↩ ↩2 ↩3 ↩4

  27. HSE: Mental health conditions, work and the workplace. https://www.hse.gov.uk/stress/mental-health-overview.htm ↩

  28. HR Magazine: How can HR support grieving employees? https://www.hrmagazine.co.uk/content/news/how-can-hr-support-grieving-employees ↩ ↩2 ↩3 ↩4 ↩5

  29. HR Magazine: How organisations can compassionately support bereavement. https://www.hrmagazine.co.uk/content/features/how-organisations-can-compassionately-support-bereavement ↩ ↩2 ↩3

  30. CIPD HR-inform: How to implement an Employee Assistance Programme. https://www.hr-inform.co.uk/how-to-guide/how-to-implement-an-employee-assistance-programme ↩ ↩2

  31. GOV.UK: Inheritance Tax -- Unused pension funds and death benefits. https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩ ↩2 ↩3

  32. Royal London: IHT pension death benefits from April 2027. https://adviser.royallondon.com/technical-central/pensions/death-benefits/inheritance-tax-on-pension-death-benefits-from-april-2027/ ↩ ↩2

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