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Employers' responsibilities in the Paid Parental Leave scheme

When you are required to provide Parental Leave Pay to an employee, there are some things you need to do. You must:

  • accept our decision that you are to provide Parental Leave Pay or seek a review within 14 days
  • provide us with your bank-account details and your employee’s pay-cycle details (which will ensure that you can receive Paid Parental Leave funds on time)
  • provide Parental Leave Pay to your employee for their Paid Parental Leave period
  • provide Parental Leave Pay to your employee during their Paid Parental Leave period in accordance with their normal pay cycle
  • withhold tax from the Parental Leave Pay under the usual Pay as You Go (PAYG) withholding arrangements
  • provide your employee with a record of Parental Leave Pay - usually a payslip - within one working day of your employee’s receiving their pay
  • include Parental Leave Pay in the total amounts on your employee’s annual or part-year payment summary (statements produced and given to your employee for tax purposes)
  • keep written financial records of Paid Parental Leave funds you have received from us and of the Parental Leave Pay you have provided to your employee
  • notify us:
    • if and when your employee returns to work before the end of their Paid Parental Leave period
    • if and when your employee is no longer your employee, if this occurs before the end of their Paid Parental Leave period
    • if you change your bank-account details or your employee’s pay-cycle details
    • if you receive an incorrect amount of Paid Parental Leave funds from us, or if you are unable to provide Parental Leave Pay to your employee
  • return any unpaid Paid Parental Leave funds to us
  • notify us - in advance if possible - if you are ceasing to trade, selling your business, transferring ownership, or merging with another business.