TPAS - The Pensions Advisory Service

State Death Benefits

This page summarises the state benefits payable to your spouse or civil partner in the event of your death.

Your spouse or civil partner may be entitled to a bereavement payment immediately on your death but if not they should still benefit come their State Pension Age (SPA).

There are three bereavement benefits available:

• Bereavement Payment;
• Bereavement Allowance; and
• Widowed Parent’s Allowance.

All of these are based on your National Insurance (NI) record. Your age is irrelevant.

The Bereavement Allowance

The Bereavement Allowance is a series of taxable weekly payments, lasting no more than 52 weeks. The current maximum rate is £90.70 a week (2008/09).

To qualify, your spouse or civil partner must be between 45 and SPA at the date of your death and not bringing up children. You must also have paid at least one qualifying year’s NI contributions (either Class 1, 2 or 3). For the maximum rate of benefit to be paid, you need to have paid qualifying NI contributions for 90% of your working life, i.e. from age 16 to the tax year before your death, and your spouse or partner must be aged 55 or over at the date of your death.

The Bereavement Payment

The Bereavement Payment is a one off, tax-free, lump sum of £2,000.

To qualify you must have paid:

• before 6 April 1975 – at least 25 Class 1 (paid by employees and their employer), Class 2 (paid by the self-employed), or Class 3 (voluntary) NI contributions; or
• after 6 April 1975 – in any one tax year, 25 weeks of Class 1, Class 2 or Class 3 NI contributions.

The Widowed Parent’s Allowance

This is a taxable benefit for widows or widowers who are under SPA and who have at least one qualifying child for whom they are entitled, or treated as entitled, to Child Benefit.  It can also be paid to a widow who is expecting your child at the time of your death. The current maximum amount of WPA is £90.70 a week (2008/09).

To qualify, you need to have paid at least one qualifying year’s NI contributions.  For the maximum rate of benefit to be paid, you need to have paid NI contributions for a minimum of 90% of your working life, i.e. from age 16 to the tax year before your death.

In the event of your death, the state benefits your spouse or civil partner may receive when they reach their State Pension Age are summarised below.

Your spouse or civil partner is below State Pension Age

On reaching their State Pension Age, your spouse or civil partner would qualify for a Basic State Pension based on their own NI record. This could however be topped up to no more than the maximum payable to an individual person (£90.70 per week in the tax year 2008/2009) by substituting your NI record for theirs for either your period of marriage or from the start of their working life up to the date they become widowed.

Your spouse or civil partner could only have their Basic State Pension calculated in this way if they are not in receipt of a bereavement benefit on reaching SPA and have not remarried.

If your spouse or civil partner became entitled to a Widowed Parent’s Allowance in the event of your death and was receiving this on reaching State Pension Age, they could courtesy of your NI contributions claim a Basic State Pension at the same rate. This when aggregated with any pension due in his or her own right however, cannot exceed the maximum pension payable to an individual.

Your spouse or civil partner may also be able to claim a share of any Additional State Pension you have built up as long as they receive a Bereavement Allowance or Widowed Parent’s Allowance when over 45. The amount that can be inherited cannot be below 50% of your Additional State Pension and will depend on your date of birth.

Your spouse or civil partner is above State Pension Age

Your spouse or civil partner could qualify for a Bereavement Payment if you are not entitled to a Basic State Pension when you die.

In the case of a widow who is either receiving or not receiving a Basic State Pension in their own right, they can in the event of your death, claim the pension you were entitled to at the time of your death. The entitlement would be based on your NI record. The total pension payable however cannot exceed the maximum Basic State Pension payable to an individual person (i.e. £90.70 a week).

In the case of a widower/civil partner, they can claim a pension equal to your entitlement if you are over State Pension Age at the time of your death. If you are under State Pension Age on death, your widower or civil partner would not be able to claim a pension in respect of you if you die before the 6 April 2010. They may however be able to substitute periods from your NI record for theirs if this would increase any pension being received due to their own NI contributions. Again, any entitlement cannot exceed the maximum pension payable to an individual person.

Your widow/widower or civil partner may also be able to claim a share of any Additional State Pension you have built up. The amount that can be inherited cannot be below 50% of your Additional State Pension and will depend on your date of birth.

Q & As

I have been receiving Widow’s Pension since November 2000. How will the new system of bereavement benefits affect me?

If you already get Widow’s Pension or Widowed Mother’s Allowance, the changes introduced on 9 April 2001 will not affect you. However, you still have to meet the entitlement conditions that existed before April 2001.

My wife died recently. Am I entitled to Bereavement Benefits?

Yes, under the rules introduced on 9 April 2001, the bereavement benefits are available equally to men and women as long as they satisfy the qualifying conditions.

I am 40 years old and recently widowed. I have no children. Am I entitled to any bereavement benefits?

You are only entitled to Bereavement Payment, provided qualifying conditions are met. You will receive a single lump payment. You will not have to pay any tax on this payment.

I am recently widowed. I am over 45 years old with no dependant children. What bereavement benefits am I entitled to?

You may be entitled to Bereavement Payment and Bereavement Allowance, provided qualifying conditions are met.

Bereavement Payment is a tax-free single lump sum payment.

Bereavement Allowance is a taxable weekly benefit for 52 weeks after your husband or wife dies. The amount you will receive will depend on your age when your husband or wife dies.

If you are aged between 45 and 54 when you are widowed, you will only get part of the full rate. This rate is fixed and will not increase with each birthday.

If you are aged 55 or over when you are widowed, you will get the full rate of Bereavement Allowance.

You cannot claim Bereavement Allowance if you are over the minimum state pension age.

I am recently widowed with two dependent children. What bereavement benefits am I entitled to?

You may be entitled to Bereavement Payment and Widowed Parent’s Allowance.

Widowed Parent’s Allowance is a regular weekly payment of benefits based on your husband or wife’s NI contributions. It includes a basic allowance and additional pension (State Earnings Related Pension (SERPS) or State Second Pension) you inherited from your late husband or wife. You may also be entitled to an allowance for each dependent child.

What happens when my dependent child leaves home?

Widowed Parent’s Allowance stops when you no longer have dependent child. If this is within 52 weeks of bereavement, you may be entitled to Bereavement Allowance.

You cannot get both Widowed Parent’s Allowance and Bereavement Allowance at the same time.

If the dependent child is not living with you, but you are making payments towards the cost of providing for the child, you may be able to get Widowed Parent’s Allowance.

I am recently widowed and am expecting my late husband’s child. Can I claim for bereavement benefits?

You are entitled to Bereavement Payment and Widowed Parents Allowance.

I am approaching state pension age. What will happen to my bereavement benefits?

When you reach state pension age your bereavement benefits will stop. You will need to claim state Retirement Pension. You may also be entitled to State Earnings Related Pension (SERPS) or State Second Pension you inherited from your late husband or wife.

I am over the state pension age, but my spouse was not entitled to his own Category A Retirement Pension.

You are entitled to Bereavement Payment and Retirement Pension if you meet the qualifying conditions.

My husband who was receiving retirement pension died recently and I am over state pension age. Am I entitled to any bereavement benefits?

No, you are not entitled to receive any bereavement benefits. However, you are entitled to Retirement Pension. You may also be entitled to State Earnings Related Pension (SERPS) or State Second Pension you inherited from your late husband or wife.

How do I claim bereavement benefits?

When you register your husband or wife’s death, you will be given a certificate of registration of death. This is for the social security purposes only. To claim benefit, fill in the form on the back of the certificate and show it to your Jobcentre Plus office, Jobcentre or Social Security office. You will be sent a claim form BB1. Fill it and send it back as soon as possible.

Are there any time limits for claiming bereavement benefits?

You must claim bereavement benefits within three months of death occurring, unless special circumstances apply. The time limit for claiming Bereavement Payment has been extended to 12 months.

Who can I contact for further information?

For further information you contact the Pensions Service on 0845 606 0265 or visit their website.