Do you have to pay staff that cannot attend work due to their child being unable to attend school whilst the teachers are on strike?
Most likely, the answer is no. Unless there is a contractual reason why they should be entitled to receive pay during this type of absence, at best, they would only be able to take authorised unpaid leave.
There is no actual protection for parents to be able to take a day off to stay home during school closures as these days are not classed as Emergency Time of for Dependants. Strikes are planned in advance and so technically are not an emergency.
However, to maintain positive employee relations, you might choose to support your employees affected by industrial action at their children’s school and offer for them to be able to book annual leave. This will remove some of the pressure on them that has been caused by the situation which is not of their own making.
Some employers may not want to allow their employees to take time off, especially if there is no annual leave left available to take. If this is the case, I would strongly urge Managers to discuss what arrangements can be put into place well in advance of the strike dates. Working from home on these days may be an option.