Employer Obligations with the Paid Parental Leave scheme

As an employer, you're not responsible for funding Parental Leave Pay or working out. If your employee is eligible, we will determine if your employee is eligible for the payment. We will provide you with the funds to pay your employee in advance and you pass the payment on, if we decide you must provide an employee with Parental Leave Pay. You must make the payment to your employee in line with their usual pay cycle, withhold tax, provide a record of the payments and include parental leave pay in the total amounts on the annual or part year payment summary. You must also keep a record of what we've paid you and how much you've paid your employee. Check the funds we deliver to your business bank account, match the amounts in the payment advice we send you and return any unpaid funds to us. You must tell us if your employee stops working for you or if they work on a day when they get Parental Leave Pay. You don't need to pay Parental Leave Pay until you get the funds from us, make extra superannuation contributions or accrue extra leave for employees, create a new bank account, report to us regularly or separately, identify the payments in your annual financial statements. If you need more information about this process, download the Employer's Toolkit from our website. https://www.servicesaustralia.gov.au/resources-for-paid-parental-leave-scheme?context=23121