Bereavement Leave in New Zealand: Who Qualifies and How Much

Bereavement leave is one of the most sensitive areas of leave management. When an employee loses a loved one, they need time to grieve, attend funeral or tangihanga arrangements, and begin to process their loss. As an employer in New Zealand, you have clear legal obligations under the Holidays Act 2003 to provide paid bereavement leave — and getting it wrong can lead to Employment Relations Authority claims and serious damage to your workplace culture.

This guide covers everything NZ employers need to know about bereavement leave: who qualifies, how much leave they are entitled to, tangihanga considerations, proof requirements, and practical steps for handling bereavement in your organisation.

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For guidance specific to your organisation, consult a qualified employment lawyer or visit Employment New Zealand.

What Does the Law Say?

Under Part 2, Subpart 4 of the Holidays Act 2003, all employees in New Zealand are entitled to bereavement leave after six months of continuous employment with the same employer. There are two tiers of entitlement depending on the employee’s relationship to the deceased.

It is important to note that bereavement leave is a minimum entitlement. You can always offer more generous provisions in your employment agreements, and many employers choose to do so.

Three Days of Bereavement Leave

An employee is entitled to three days of paid bereavement leave on the death of any of the following people:

• The employee’s spouse or partner (including de facto partners and civil union partners)
• The employee’s parent (including step-parents and in-laws)
• The employee’s child (including step-children, adopted children, and whāngai children)
• The employee’s sibling (including half-siblings and step-siblings)
• The employee’s grandparent
• The employee’s grandchild
• The spouse’s or partner’s parent (i.e. the employee’s parent-in-law)

This three-day entitlement covers most close family relationships. However, the Act also acknowledges that families in New Zealand come in many forms, and the definition of “spouse or partner” is deliberately broad. It includes same-sex partners, de facto relationships, and civil union partners.

What About Whāngai and Customary Relationships?

The Holidays Act does not explicitly use the term “whāngai,” but Employment New Zealand guidance recognises that Māori customary adoptions (whāngai) fall within the definition of parent-child relationships. If an employee has been raised by a whāngai parent, that relationship should be treated the same as a biological or legal parent-child relationship for bereavement leave purposes.

One Day of Bereavement Leave

For other bereavements not covered by the three-day entitlement, an employee is entitled to one day of paid bereavement leave if the employer accepts that the employee has suffered a bereavement. The Act specifically mentions:

• Any other person where the employer accepts that the employee has suffered a bereavement
• The loss of a pregnancy (miscarriage or stillbirth) — this was explicitly added to the Act in 2021

The one-day entitlement is broader and more discretionary. It is designed to cover relationships such as:

• Close friends
• Aunts, uncles, cousins, and other extended family members
• Colleagues or mentors
• Flatmates or close community members

The “Employer Accepts” Test

For the one-day entitlement, the employer must “accept” that the employee has suffered a bereavement. This does not mean you can simply refuse all one-day bereavement claims. Employment New Zealand guidance is clear that employers should take a reasonable and compassionate approach.

In practice, unless you have genuine reason to doubt the claim, you should accept it. Refusing a bereavement leave request for a close friend or extended family member is likely to be viewed unfavourably by the Employment Relations Authority if challenged.

Tangihanga Considerations

Tangihanga (Māori funeral customs) are a significant cultural practice in New Zealand. A tangihanga typically lasts three or more days and involves the entire whānau (family) gathering at the marae to grieve, share memories, and farewell the deceased.

Why Three Days May Not Be Enough

The statutory three-day bereavement leave entitlement may not be sufficient for employees attending tangihanga. Depending on the employee’s role in the tangihanga and their relationship to the deceased, they may need five or more days away from work.

Best Practice for Employers

Good employers in New Zealand recognise the cultural significance of tangihanga and make accommodations beyond the statutory minimum. Common approaches include:

• Allowing additional unpaid leave for tangihanga attendance
• Permitting the use of annual leave to extend the bereavement period
• Offering additional paid bereavement leave through company policy
• Being flexible with return-to-work dates where the tangihanga extends longer than expected
• Recognising that an employee may attend tangihanga for extended whānau members who fall outside the three-day statutory entitlement

Including a specific tangihanga provision in your leave policy is considered best practice in New Zealand. It demonstrates cultural competence and respect for te ao Māori.

Proof and Evidence Requirements

The Holidays Act allows an employer to request proof of bereavement if they have reasonable grounds to do so. However, there are important practical and ethical considerations.

What Can You Ask For?

You can ask for:

• A death certificate or funeral notice
• A copy of the obituary or death notice
• Confirmation from a family member or funeral director

What You Should Not Do

• Do not request proof as a matter of course for every bereavement claim. Only ask when you have a genuine reason to doubt the claim.
• Do not ask for proof within the first day or two. The employee is grieving and may not have access to documentation yet.
• Do not refuse leave while waiting for proof. Grant the leave and follow up later if needed.
• Do not question the closeness of the relationship. If the employee says they have suffered a bereavement, take their word for it unless you have a specific, reasonable basis for concern.

Miscarriage and Stillbirth

Since 2021, the Holidays Act explicitly provides bereavement leave for the loss of a pregnancy. Both the person who was pregnant and their partner are entitled to bereavement leave. Employers should be especially sensitive when handling these claims — requesting proof in these circumstances is rarely appropriate and can be deeply hurtful.

When Does Bereavement Leave Start?

Bereavement leave begins on the day the employee is notified of the death, or on the day of the funeral, whichever the employee chooses. The three days (or one day) do not have to be taken consecutively, but they must be taken within a reasonable timeframe following the bereavement.

In practice, most employees take their bereavement leave immediately following the death, but the Act allows flexibility. For example, an employee might take two days immediately and then take the third day later for the funeral.

Payment for Bereavement Leave

Bereavement leave is paid at the employee’s relevant daily pay (RDP) or, if that cannot reasonably be determined, their average daily pay (ADP).

Relevant Daily Pay

Relevant daily pay is the amount the employee would have earned on the day they took bereavement leave, including:

• Base salary or wages
• Regular overtime (if it would have been worked that day)
• Regular allowances
• Productivity or commission payments (if regular)

Average Daily Pay

If relevant daily pay cannot reasonably be determined (for example, the employee has irregular hours or variable pay), you use average daily pay instead. This is calculated as the employee’s gross earnings over the last 52 weeks, divided by the number of whole or part days worked in that period.

Bereavement Leave for New Employees

Employees are entitled to bereavement leave after six months of continuous employment. Before six months, the employee has no statutory entitlement to bereavement leave, though many employers choose to provide it anyway as a matter of good faith.

If you do not offer bereavement leave before six months, the employee may request:

• Unpaid leave
• Annual leave (if accrued)
• Sick leave (in some circumstances, grief can constitute a medical condition)

Best Practice

Consider offering bereavement leave from day one. The cost is minimal, and refusing bereavement leave to a new employee who has just lost a family member sends a terrible message about your organisation’s values.

Record-Keeping Obligations

Under the Holidays Act, employers must keep accurate records of all bereavement leave taken by each employee. These records must include:

• The dates of bereavement leave taken
• The amount of payment made for each day
• The relationship of the deceased to the employee (for determining the correct entitlement)

Records must be kept for six years and must be available for inspection by a Labour Inspector.

Interaction with Other Leave Types

Bereavement Leave and Sick Leave

If an employee is already on sick leave when a bereavement occurs, they can switch to bereavement leave. The two types of leave are separate entitlements and should not overlap.

Bereavement Leave and Annual Leave

If an employee is on annual leave when a bereavement occurs, they can switch to bereavement leave for the relevant days. Those days should be credited back to their annual leave balance.

Bereavement Leave and Public Holidays

If a public holiday falls during the bereavement leave period, the employee is entitled to the public holiday and does not lose a day of bereavement leave.

Common Mistakes Employers Make

1. Refusing one-day bereavement leave without good reason. If an employee says they have suffered a bereavement, accept it unless you have genuine grounds for concern.

2. Not recognising whāngai relationships. Treat customary Māori adoptions the same as legal parent-child relationships.

3. Requiring proof before granting leave. Grant the leave first, then follow up on documentation if needed.

4. Forgetting about pregnancy loss. The 2021 amendment added explicit bereavement leave for miscarriage and stillbirth. Make sure your policies reflect this.

5. Not keeping records. The Holidays Act requires you to record all bereavement leave. Failure to keep records is a breach of the Act.

6. Applying a blanket “three days for everyone” rule. The Act distinguishes between three-day and one-day entitlements based on the relationship to the deceased. Make sure you are applying the correct entitlement.

Building a Compassionate Bereavement Policy

Beyond the statutory minimums, consider building a bereavement policy that reflects your organisation’s values. A good policy might include:

• Extended bereavement leave for close family members (five days instead of three)
• Tangihanga leave as a separate category with additional days
• Bereavement leave from day one (not waiting for six months)
• Flexible return-to-work arrangements including part-time return or work-from-home options
• Access to employee assistance programmes (EAP) for grief counselling
• A clear, compassionate process for requesting bereavement leave that minimises administrative burden on the grieving employee

How Leave Balance Helps

Tracking bereavement leave manually is error-prone and can lead to compliance issues. Leave Balance automatically tracks bereavement leave entitlements, calculates the correct pay rate, and maintains the records required under the Holidays Act.

With Leave Balance, you can:

• Set up bereavement leave policies that reflect both statutory minimums and your company’s additional provisions
• Track three-day and one-day entitlements separately
• Calculate relevant daily pay or average daily pay automatically
• Maintain compliant records for Labour Inspector audits
• Give employees a simple, respectful way to request bereavement leave without awkward conversations

Key Takeaways

Bereavement leave in New Zealand is a statutory entitlement that requires employers to provide three days of paid leave for close family members and one day for other bereavements. The law is designed to be flexible and compassionate, and good employers go beyond the minimum.

The most important things to remember are:

• Three days for spouse, parent, child, sibling, grandparent, grandchild, and parent-in-law
• One day for other bereavements where the employer accepts the loss
• Bereavement leave for pregnancy loss since 2021
• Tangihanga may require additional leave beyond the statutory minimum
• Be cautious and compassionate when requesting proof
• Keep accurate records for six years

By getting bereavement leave right, you demonstrate that your organisation cares about its people — not just when things are going well, but when they need support the most.