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You may be required to provide Parental Leave Pay to your employees.
You will also have ongoing responsibilities to manage your role in the scheme.
Which employees you provide it to
We will make an employer determination that you must provide Parental Leave Pay to your employee. We make this determination based on the information your employee provides in their claim for Parental Leave Pay. If you or your employee is unsure if they are eligible, you can find out more about who can get Parental Leave Pay.
As an employer, you must provide Parental Leave Pay to an eligible employee who meets the criteria for an employer determination.
We have information available to help you provide Parental Leave Pay.
Opt-in to provide Parental Leave Pay
If your employee doesn’t meet all the requirements for an employer determination, you don’t need to provide Parental Leave Pay. However, if you both agree, you can opt in to provide it to them.
Learn more about how to opt in to provide Parental Leave Pay.
When we will pay them instead
We’ll provide Parental Leave Pay directly to any employees who:
- aren’t eligible to get it from their employer
- are getting an income support payment from us.
If your employee decides to get their Parental Leave Pay in multiple blocks, we’ll only ask you to provide their first block of payment. We’ll provide any following blocks of payment to them directly.
Who gets the Paid Parental Leave Superannuation Contribution
If your employee gets government funded Parental Leave Pay for a child born or adopted from 1 July 2025, the Australian Taxation Office (ATO) will pay them a superannuation contribution. This is called the Paid Parental Leave Superannuation Contribution (PPLSC). The contribution is based on the superannuation guarantee rate.
You don’t need to calculate or pay the contribution. This will be paid directly to your employee’s superannuation fund after the relevant financial year has ended, starting from July 2026.
While you’re not required to pay superannuation contributions on Parental Leave Pay, you can still make voluntary contributions if you choose to.
Read more about the Paid Parental Leave Superannuation Contribution on the ATO website.