The Government has confirmed a narrow but important change to paternity leave for overseas adoptions. From 10 March 2026, where a child’s adopter dies, the employee partner may still take statutory paternity leave in Great Britain. Parliament approved the measure in early March and the instrument has now come into force, according to UK Parliament records. (hansard.parliament.uk)

This update aligns overseas adoption rules with the bereavement framework inserted into the Employment Rights Act 1996 by the Paternity Leave (Bereavement) Act 2024 and subsequently adjusted by the Employment Rights Act 2025. In short, regulations must allow paternity leave where the adopter dies, and may allow it even if the child also dies or is returned/ceases to live with the employee. The 2026 amendment applies that approach to overseas adoption cases. (legislation.gov.uk)

In UK law an “adoption from overseas” covers situations where a child enters Great Britain from outside the UK for adoption that does not involve a domestic placement under UK law. The latest change is about ensuring those families have the same bereavement protection as domestic adopters. (legislation.gov.uk)

For employers and HR teams, the practical read-across is clear. If a partner in an overseas adoption is bereaved, they can take paternity leave even where the placement cannot continue. Separately, the new Bereaved Partner’s Paternity Leave Regulations, due to start on 6 April 2026, set out how this leave works day to day (including notice rules and employment protections). Law firm guidance summarises the new day-one leave position and simple notice where leave starts within eight weeks of the bereavement. (legislation.gov.uk)

Territorial scope matters. As with the 2024 Act, these rights apply in England, Scotland and Wales; employment law is devolved in Northern Ireland. Employers with teams in both GB and NI should treat NI separately pending any local changes. (legislation.gov.uk)

Costs are manageable and largely recoverable through payroll. HMRC’s 2025–26 guidance sets Statutory Paternity Pay (SPP) at £187.18 per week, with most employers reclaiming 92% and smaller employers (prior-year Class 1 NICs at or below £45,000) reclaiming 108.5%. From 5 April 2026, the SPP rate rises to £194.32 and small employers’ recovery increases to 109%, per HMRC’s 2026–27 tables. (gov.uk)

A quick worked example helps planning. If a bereaved partner takes two weeks’ paternity leave spanning the tax year change-say week one starts before 5 April 2026 and week two starts on or after 5 April-week one would be paid at £187.18 and week two at £194.32. A small employer would then reclaim around £203.33 for the first week (108.5% of £187.18) and about £211.81 for the second week (109% of £194.32) via PAYE. (gov.uk)

Protection is built in. The forthcoming bereaved-partner regulations explicitly bar detriment and provide unfair dismissal protection linked to this leave. That sits alongside the existing safeguards around paternity leave, so line managers should approve requests promptly and avoid any treatment that could be seen as penalising someone for taking protected time off. (legislation.gov.uk)

What to do this week: update family-leave policies to reflect the 10 March change for overseas adoptions; brief managers on sensitive, rapid handling of bereavement cases; and check payroll set-up for the SPP uplift and recovery-rate change on and after 5 April. Those steps will ensure compliance and, more importantly, a humane response for staff facing the worst of circumstances. (statutoryinstruments.parliament.uk)