Overview of the scheme
The entitlement to Parental Leave Pay is up to 18 weeks paid leave at the national minimum wage (presently $589.30 per week) and subject to the eligibility criteria will be payable no matter whether the employee is a full time, part time or casual employee.
To be eligible your employee must be the child's primary care giver and must:
1. be in paid work and have:
a. been engaged in work continuously for at least 10 of the 13 months prior to the expected birth or adoption of a child; and
b. undertaken at least 330 hours paid work in the 10 month period (an average of around one day of paid work each week)
2. satisfy the income test by having an adjusted taxable income of $150,000 or less in the previous financial year
3. not have returned to work
4. not be entitled to receive the baby bonus (which will be restricted to those with a taxable income of less than $75,000 per annum)
The claim for Parental Leave Pay must be made by an employee in the period between the three months before the expected date of birth and when the child attains one year of age. The payments may commence from the date the child is born or later (depending on when the payment is applied for and the child's birth is verified) but must cease before the child's first birthday.
For full details of the scheme, including employer & employees responsibilities see the below Federal Government website.
or Visit the employers tool kit site, with detailed information for employers
Should require further assistance or information please contact David Fuller @ CRA.