• Table of contents
• Part 1 — Overview
• Part 2 — Detailed business requirements
• Part 3 — Next steps and further information
• APPENDIX A — Role of the employer in the Paid Parental Leave scheme
• APPENDIX B — Examples of employer payment arrangements

Paid Parental Leave - Employer Business Requirement Statement  

Table of Contents

• Part 1 - Overview
  • 1.1 Background
  • 1.2 The Paid Parental Leave scheme in brief
  • 1.3 What employers need to do
  • 1.4 What employers do not need to do
  • 1.5 Where do employers go for assistance?
• Part 2 - Detailed business requirements
• 2.1 Which employers will provide Parental Leave pay
• 2.2 Employers may opt to provide Parental Leave pay
• 2.3 How an employer’s role will start
• 2.4 Doing business with Centrelink online
• 2.5 How Paid Parental Leave funding amounts will be provided to employers.
  • Employees nominate their Paid Parental Leave period
  • The first Paid Parental Leave funding amount may contain arrears
  • Payment notices to employers from the Family Assistance Office
• 2.6 Treatment of Paid Parental Leave funds in employer hands
  • Record keeping and financial statements
  • Paid Parental Leave is assessable for taxation purposes
  • Paid Parental Leave will not attract accrual of additional leave entitlements
  • Paid Parental Leave is not ordinary time earnings for superannuation guarantee purposes
  • Payroll tax
  • Workers compensation premiums
• 2.7 Providing Parental Leave pay to employees
  • PAYG withholdings
  • Other deductions made by employers from Parental Leave pay
  • Notices to employees about payments, and payment summaries
• 2.8 Return to work notifications, transfers, overpayments, dispute resolution
• Return to work notifications
• Transfers of unused Parental Leave pay to another eligible person
• Overpayments
• Appeals and dispute resolution
• Part 3 – Next steps and further information
  • 3.1 Key implementation dates
  • 3.2 Feedback on the Business Requirements Statement
  • 3.3 Further information
    
• APPENDIX A – Role of the employer in the Paid Parental Leave scheme
• APPENDIX B – Examples of employer payment arrangements

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