Paid Parental Leave in Australia (2026): Parental Leave Pay, Super, Unpaid Leave and the Employer's Role

"Paid parental leave" in Australia usually means two different things working together: up to 12 months of unpaid leave with job protection under the National Employment Standards (NES), and up to 130 days (26 weeks) of government-funded Parental Leave Pay under the Paid Parental Leave scheme run by Services Australia. Many employers add their own paid leave on top. This guide explains all three for 2026, including the 1 July 2026 increase to 26 weeks, the new super contribution on Parental Leave Pay, the income and work tests, and what employers must do. Worked examples are in Australian dollars.

Quick answer

For a child born or adopted from 1 July 2026, eligible families get up to 130 days (26 weeks) of government Parental Leave Pay at A$1,004.70 a week (2026-27) before tax, with 20 days reserved for a partner. The ATO adds super at 12% after the financial year ends. Separately, employees with 12 months of service can take 12 months of unpaid parental leave under the NES and request another 12 months.

• Parental Leave Pay is paid by the government, usually through the employer's payroll

• Income test: A$186,487 individual or A$386,525 family (2025-26 income)

• Work test: 10 of the 13 months before the birth, at least 330 hours

• Unpaid leave: give 10 weeks written notice; return to work guaranteed

• Employer-funded leave is extra and can be taken before, during or after PPL

Three layers of parental leave

It helps to separate the layers, because they have different eligibility rules and different payers.

1. Unpaid parental leave (NES). A legal right to time off with your job held open, from sections 67 to 85 of the Fair Work Act 2009. The employer doesn't pay for it, but must let you go and let you come back.
2. Parental Leave Pay (government). A payment at the national minimum wage under the Paid Parental Leave Act 2010, assessed and funded by Services Australia. It's an income payment, not a leave entitlement — you still need leave from your employer (usually unpaid parental leave) to stop working.
3. Employer-funded parental leave. Whatever an enterprise agreement, contract or workplace policy offers — for example, 12 weeks at full pay. It's voluntary unless an agreement or contract requires it.

Services Australia confirms that Parental Leave Pay can be taken before, during or after any employer-funded leave, annual leave or long service leave. So an employee might take 12 weeks of employer-paid leave at full salary, then 22 weeks of Parental Leave Pay, all within a 12-month period of unpaid parental leave.

Parental leave key numbers (2026)

130 days (26 weeks)

Parental Leave Pay per family

Births/adoptions from 1 July 2026

A$1,004.70 a week

PPL rate, 2026-27

A$200.94 a day before tax

12%

Super paid by the ATO on PPL

Births from 1 July 2025

12 months

NES unpaid parental leave

+ up to 12 months by request

Parental Leave Pay in 2026: 26 weeks

The Paid Parental Leave scheme has grown by two weeks a year since 2024 under reforms legislated in 2024. Services Australia's figures:

The date that matters is the child's date of birth or adoption, not the claim date. If a parent lodged a pre-birth claim before 1 July 2026, their balance initially shows 120 days; once Services Australia receives proof that the baby was born on or after 1 July 2026, it adds the extra 10 days automatically.

If you're single, you get all the days, and you can choose to share them with another parent. If you're partnered, 20 days are reserved for the other parent on a "use it or lose it" basis, and you decide together how to divide the rest. In practice that means the birth parent can take up to 110 days in a partnered family. Both parents can take up to 20 days at the same time for children born from 1 July 2025, with some exemptions.

Parental Leave Pay is paid for weekdays — 5 days make a week. You can't work on days you're paid it, apart from allowable reasons such as keeping in touch days.

The rate for 2026-27

Parental Leave Pay is set at the national minimum wage. For days taken in the 2026-27 financial year it's A$200.94 a day a day, or A$1,004.70 a week per five-day week, before tax. For 2025-26 it was A$189.62 a day (A$948.10 a week). The rate follows the financial year in which you take each day, so a parent whose payment runs from May to October receives the 2025-26 rate until 30 June and the 2026-27 rate after that.

Parental Leave Pay is taxable. When the employer delivers it, PAYG withholding applies through payroll; when Services Australia pays directly, you can ask it to withhold tax.

Who can get Parental Leave Pay

Services Australia lists five core requirements. You must be caring for a newborn or recently adopted child, meet the income test, meet the work test, meet the residence rules (including any newly arrived resident's waiting period), and have registered or applied to register the child's birth.

The income test

Services Australia uses your adjusted taxable income for the financial year before the birth or adoption, or before your claim, whichever date is earlier. For a child born in 2026-27, that's usually 2025-26. You pass if:

• your individual adjusted taxable income was A$186,487 or less in 2025-26 (A$180,007 in 2024-25); or
• if you don't pass that, your and your partner's combined adjusted taxable income was A$386,525 or less in 2025-26 (A$373,094 in 2024-25).

If you're single, your own income is tested against the family limit too. Services Australia's own example: a parent earning A$215,000 fails the individual test but passes the family test because her partner earns A$90,000 and the combined A$305,000 is under the limit. Each parent is tested separately, so in a couple where one parent fails both tests, only the other parent can claim — and if they're partnered, they can still only use the non-reserved days.

The work test

You need to have worked for 10 of the 13 months before the birth or adoption, and at least 330 hours in those 10 months — roughly one day a week. Services Australia counts 10 months as 295 days and 13 months as 392 days. There can't be more than a 12-week gap between two working days in that period. Paid leave counts as work, and you can combine work for several employers and self-employment. Partners claiming must meet the work test too. Exceptions exist for pregnancy-related illness, premature birth and complications, and a "dangerous jobs" provision may apply.

Because the test looks at work rather than employment type, casual, contract and self-employed workers can qualify for Parental Leave Pay even if they don't qualify for NES unpaid parental leave.

Government PPL vs employer-paid parental leave

Feature	Government Parental Leave Pay	Employer-paid parental leave
Who funds it	Australian Government (Services Australia)	The employer
Amount	A$1,004.70 a week (2026-27)	Set by agreement, contract or policy
Length	Up to 130 days (26 weeks) per family	Set by the employer
Super	ATO pays 12% after year end	Not OTE — only if an instrument or policy requires it
Casuals and self-employed	Can qualify via the work test	Rarely offered
Taxable	Yes	Yes

Who funds it

Government Parental Leave Pay

Australian Government (Services Australia)

Employer-paid parental leave

The employer

Amount

Government Parental Leave Pay

A$1,004.70 a week (2026-27)

Employer-paid parental leave

Set by agreement, contract or policy

Length

Government Parental Leave Pay

Up to 130 days (26 weeks) per family

Employer-paid parental leave

Set by the employer

Super

Government Parental Leave Pay

ATO pays 12% after year end

Employer-paid parental leave

Not OTE — only if an instrument or policy requires it

Casuals and self-employed

Government Parental Leave Pay

Can qualify via the work test

Employer-paid parental leave

Rarely offered

Taxable

Government Parental Leave Pay

Yes

Employer-paid parental leave

Yes

Super on Parental Leave Pay

From 1 July 2025, parents receiving government Parental Leave Pay for a child born or adopted on or after that date get a Paid Parental Leave Superannuation Contribution from the ATO. Services Australia describes it as a 12% contribution on the Parental Leave Pay received, based on the super guarantee rate.

Key points:

• It's paid by the ATO, not the employer, directly into the parent's super fund — usually the fund their contributions currently go to.
• It's paid as a lump sum after the end of the financial year in which the Parental Leave Pay was received. The first payments started in July 2026 for Parental Leave Pay received in 2025-26.
• Nothing extra needs to be claimed; it's automatic once Parental Leave Pay is approved.
• If parents share Parental Leave Pay, each gets a contribution on their own share.
• The ATO says the contribution includes an interest component to compensate for the delay, and it counts towards the concessional contributions cap.

Employers aren't required to pay super on Parental Leave Pay — the ATO lists government-paid parental leave as not ordinary time earnings — but Services Australia notes they can make voluntary contributions. The ATO also lists employer-paid parental leave as not ordinary time earnings, so the super guarantee doesn't automatically apply to it either, unless an award, agreement or contract requires super on it. Many larger employers choose to pay super during their own paid parental leave. See our super guarantee guide.

Unpaid parental leave under the NES

Parental Leave Pay doesn't by itself give anyone a right to stop work. That right comes from the NES.

Who's eligible. An employee needs at least 12 months of continuous service with the employer immediately before the expected birth date (for birth-related leave starting before the birth) or before the leave starts. Long-term casuals qualify if they've been employed on a regular and systematic basis for at least 12 months and would have a reasonable expectation of continuing that work but for the birth or adoption. The leave must relate to the birth of the employee's (or their spouse's or de facto partner's) child, or the placement of a child under 16 for adoption, and the employee must have responsibility for the child's care. Both parents can be eligible, and since the 2023 reforms they can take leave at the same time without a cap on concurrent leave.

How much. 12 months of unpaid parental leave (s 70), taken as a single continuous period, plus the option to request a further 12 months (s 76). The total can't extend beyond 24 months after the birth or placement.

Flexible days. Up to 100 days of the 12 months can be taken as flexible unpaid parental leave (s 72A) — single days or blocks — at any time in the 24 months after the birth or placement, and pregnant employees can start flexible days up to six weeks before the expected birth. Flexible days come out of the 12 months, so taking them shortens the continuous block.

When it starts. A birth parent can start leave up to six weeks before the expected birth date, or earlier by agreement. If a pregnant employee keeps working in those six weeks, the employer can ask for a medical certificate about fitness for work, and can require the employee to start leave if the certificate isn't provided within 7 days or says she's unfit.

Notice, extensions and keeping in touch

Getting the paperwork right protects both sides. Section 74 sets the notice rules.

Unpaid parental leave notice timeline

10 weeks before leave

Employee gives written notice with start and end dates and any flexible days (or as soon as practicable)

4 weeks before leave

Employee confirms or changes the dates

4 weeks before a flexible day

Employee notifies each flexible day in writing

4 weeks before leave ends

Employee can extend once (within 12 months) by written notice, or request a further 12 months

Within 21 days of a request

Employer must respond in writing to a request for an extra 12 months

The employer can ask for evidence such as a medical certificate showing the expected date of birth. An employee who doesn't comply with the notice and evidence rules isn't entitled to the leave, although "as soon as practicable" covers premature births and similar surprises.

Extending leave. If the original period is shorter than 12 months, the employee can extend it once by giving written notice at least 4 weeks before it ends; further extensions need the employer's agreement. To go beyond 12 months, the employee must request up to another 12 months in writing at least 4 weeks before the first period ends. The employer must reply in writing within 21 days, and can refuse only on reasonable business grounds after discussing the request and genuinely trying to agree. Refusals can be disputed at the Fair Work Commission.

Keeping in touch days. An employee on unpaid parental leave can work up to 10 days keeping in touch days per period of leave without ending the leave (s 79A). Both sides must agree, they can't fall within 14 days after the birth if the employee suggested them (42 days otherwise), and the employee is paid for the work. Keeping in touch days don't extend the leave. They're also an allowable reason to work while getting Parental Leave Pay.

Consultation. If the employer makes a decision that will significantly affect the employee's pre-parental leave position, it must take reasonable steps to consult them during the leave (s 83).

Returning to work

Section 84 gives a return to work guarantee. When unpaid parental leave ends, the employee is entitled to return to their pre-parental leave position — or, if that position no longer exists, to an available position they're qualified for that is nearest in status and pay. If the employee was moved to a safe job or reduced hours because of the pregnancy, the guarantee refers to the position held before that.

Many parents return part-time. Parents of children of school age or younger can request flexible working arrangements under section 65, and the employer must respond in writing within 21 days, refusing only on reasonable business grounds. Dismissing or disadvantaging someone for taking parental leave risks a general protections claim.

During unpaid parental leave, the employee doesn't accrue annual leave or personal leave, because those accrue on paid service. But the period isn't a break in continuous service — it counts, for example, when working out notice. Our notice period guide has the FWO's example of a parent made redundant after unpaid leave.

The employer's role in the PPL scheme

Every employer, large or small, can be required to deliver Parental Leave Pay. Services Australia makes an employer determination when an employee's claim shows they've worked for the employer for at least 12 months before the expected birth or adoption, will receive at least 8 weeks of Parental Leave Pay, are Australian-based, and aren't receiving an income support payment. It applies to full-time, part-time, casual and other workers who meet the criteria.

What an employer does when an employee claims PPL

1. 1

   Register for the PPL scheme

   Register through Services Australia's Business Hub if you haven't already. You'll need your ABN.

2. 2

   Respond to the employer determination

   Accept it or ask for a review within 14 days of the letter, and provide your pay cycle and bank details.

3. 3

   Receive the funds

   Services Australia sends you the funds. You don't have to pay the employee until you receive them.

4. 4

   Pay through payroll

   Pay the employee in their normal pay cycle, withhold PAYG and report it in Single Touch Payroll as paid leave type P.

5. 5

   Keep records and report changes

   Tell Services Australia if the employee returns to work early or leaves. Keep PPL records like other pay records.

Services Australia only asks the employer to deliver the first block of Parental Leave Pay; if the employee takes later blocks, it pays them directly. Where an employee doesn't meet the employer determination criteria, the employer can still opt in to deliver Parental Leave Pay by agreement. Report it through Single Touch Payroll.

Worked examples in A$

These examples use Services Australia's 2026-27 rate of A$1,004.70 a week per five-day week.

1. Birth parent in a partnered family. Chloe gives birth on 10 August 2026. She and her partner Liam both pass the income and work tests. The family has 130 days (26 weeks) of Parental Leave Pay; 20 days are reserved for Liam. Chloe takes 110 days (22 weeks): 22 × A$1,004.70 = A$22,103.40 before tax. Liam takes his 20 days (4 weeks): A$4,018.80. Total family payment: A$26,122.20.

2. Super on that payment. After 30 June 2027, the ATO pays 12% of Chloe's A$22,103.40 = about A$2,652.41 into her fund, plus interest. Liam receives about A$482.26 on his share. Their employers don't pay this.

3. Employer leave first, then PPL. Chloe's employer offers 12 weeks' paid parental leave at her full salary of A$1,600 a week (A$19,200). She takes that from August to October, then 22 weeks of Parental Leave Pay, all inside a 12-month period of unpaid parental leave under the NES. Because employer-paid parental leave isn't ordinary time earnings, super on the A$19,200 is payable only if her contract or agreement requires it.

4. High earner using the family test. Raj earned A$195,000 in 2025-26 — above the A$186,487 individual limit. His partner earned A$150,000, so their combined A$345,000 is under the A$386,525 family limit. Raj qualifies through the family income test.

5. Pay across 30 June. Ava starts Parental Leave Pay on 1 June 2026 for a child born on 28 May 2026 (so the 120-day 2025-26 rules apply). Her 22 weekdays in June 2026 are paid at A$189.62 = A$4,171.64; the remaining days from July are paid at A$200.94 a day.

Common parental leave mistakes

• Treating PPL as a leave entitlement. It's a payment. The employee still needs approved leave — usually NES unpaid parental leave — to be away.
• Assuming casuals miss out. Long-term regular casuals can get NES unpaid leave, and casuals can qualify for Parental Leave Pay through the work test.
• Ignoring the employer determination. Employers must respond within 14 days and deliver the payment. Not registering doesn't remove the obligation.
• Paying super on government PPL. The ATO pays the PPL super contribution; employers aren't required to.
• Refusing an extension without discussion. A refusal must follow a genuine discussion, be on reasonable business grounds and be in writing within 21 days.
• Filling the role permanently. The return to work guarantee means a replacement employee should be told the role is temporary.
• Accruing leave during unpaid leave. Annual and personal leave don't accrue during unpaid parental leave, but paid employer parental leave can affect accruals — check the instrument.

Official links

• Parental Leave PayServices Australia — eligibility and claims
• How much you can getRates and days by birth date
• Paid Parental Leave scheme for employersRegistration and employer determinations
• Parental leaveFair Work Ombudsman — NES unpaid parental leave
• Fair Work Act 2009NES parental leave — sections 67–85

What to do next

If you're expecting a baby, check the income and work tests on Services Australia's site and give your employer written notice at least 10 weeks before your leave starts. If you're the employer, register for the Paid Parental Leave scheme, check your award or agreement for any employer-paid leave, and plan cover with a temporary replacement. For time off before the birth because of illness, see our sick and carer's leave guide, and for how leave balances work, read our annual leave guide.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How many weeks of paid parental leave do you get in Australia in 2026?

For a child born or adopted from 1 July 2026, a family can get up to 130 days (26 weeks) of government-funded Parental Leave Pay. If you have a partner, 20 days of that is reserved for them, so one parent can take up to 110 days. Children born or adopted from 1 July 2025 to 30 June 2026 get 120 days (24 weeks).

How much is Parental Leave Pay in 2026-27?

Parental Leave Pay is based on the national minimum wage. For days taken in 2026-27 it's A$200.94 a day, or A$1,004.70 a week for a five-day week, before tax. The rate depends on the financial year you take the days in, not the child's birth date, so someone whose leave spans 30 June gets two rates. It's taxable and usually paid through your employer.

Do you get super on paid parental leave?

Yes, for children born or adopted from 1 July 2025. The ATO pays a Paid Parental Leave Superannuation Contribution equal to the super guarantee rate (12%) of the Parental Leave Pay received, plus an interest component. It's paid into your super fund in a lump sum after the end of the financial year, starting July 2026. Employers don't have to pay super on government Parental Leave Pay.

How long is unpaid parental leave in Australia?

Under the National Employment Standards, an employee with at least 12 months of continuous service can take 12 months of unpaid parental leave and request up to another 12 months. Up to 100 days of it can be taken flexibly within 24 months of the birth or adoption. The employer can refuse an extension only on reasonable business grounds after discussing it.

What is the income limit for Parental Leave Pay?

For children born or adopted in 2026-27 the usual test year is 2025-26. You meet the individual income test if your adjusted taxable income was A$186,487 or less. If not, you can pass the family income test if your and your partner's combined income was A$386,525 or less. Services Australia uses the year before the earlier of the birth and your claim.

Does my employer have to pay me Parental Leave Pay?

Your employer must deliver government-funded Parental Leave Pay if Services Australia makes an employer determination — generally where you've worked for them for at least 12 months before the expected birth or adoption, will get at least 8 weeks of Parental Leave Pay and are Australian-based. The money comes from the government; the employer passes it on through payroll. Employer-funded parental leave is separate.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.How much you can get — Parental Leave Pay — Services Australia · accessed 12 October 2026
2. 2.Meeting the income test — Services Australia · accessed 12 October 2026
3. 3.Work requirements for Parental Leave Pay — Services Australia · accessed 12 October 2026
4. 4.Paid Parental Leave scheme changes — Services Australia · accessed 12 October 2026
5. 5.Employer's role in the scheme — Services Australia · accessed 12 October 2026
6. 6.How to respond to an Employer Determination — Services Australia · accessed 12 October 2026
7. 7.Fair Work Act 2009 — sections 67 to 85 (compilation C2026C00355 of 7 July 2026) — Federal Register of Legislation · accessed 12 October 2026
8. 8.Parental leave and During parental leave — Fair Work Ombudsman · accessed 12 October 2026
9. 9.List of payments that are ordinary time earnings — Australian Taxation Office · accessed 12 October 2026