Paid Parental Leave scheme Employer Toolkit

Paid Parental Leave scheme Employer Toolkit July 2011 www.centrelink.gov.au

Table of contents Purpose of the toolkit 3 Section one What employers need to know about the Paid Parental Leave scheme 4 About the Paid Parental Leave scheme 5 The role of the Family Assistance Office and Centrelink 5 Definitions 5 Benefits of the Paid Parental Leave scheme 5 Which employees are eligible for Parental Leave Pay 6 What the Paid Parental Leave scheme means for employers 6 Self-employed parents 6 Stillbirth and infant death 7 Section two Employer s role in providing Parental Leave Pay to their employees 8 How does the employer role in the Paid Parental Leave scheme work? 9 Overview of the employer role in the Paid Parental Leave scheme 10 Employer responsibilities 10 How the Paid Parental Leave scheme complements existing workplace entitlements 11 Section three How to provide Parental Leave Pay to employees 13 Preparing for the Paid Parental Leave scheme 14 Pay slips 20 Payment summaries 21 Paid Parental Leave funds in business accounts 21 Superannuation 21 Payroll tax 21 Workers compensation premiums 21 Funding and pay cycles 22 How to read a Centrelink Payment Advice 22 Terms used in a Centrelink Payment Advice 24 Frequently asked questions about a Centrelink Payment Advice 25 Overpayments 26 Underpayments 27 Dispute resolution 27 Review and appeals for the Paid Parental Leave scheme 27 Section four Where do employers go for more information 29 Appendix A Centrelink Payment Advice formats 31 Sample report explanation 32 PDF output format overview 32 HTML output format overview 33 CSV output format overview 34 XML output format overview 38 Talking to employees about the Paid Parental Leave scheme 16 When an employee s Paid Parental Leave period can start 18 When providing Parental Leave Pay to an employee ceases 18 Paid Parental Leave funds 18 Deductions employers may need to make before providing Parental Leave Pay 20 2

Paid Parental Leave scheme Employer Toolkit Purpose of the toolkit The Employer Toolkit is a guide for employers who are providing Parental Leave Pay to their employees under the Paid Parental Leave scheme. The Employer Toolkit provides a brief overview of the Paid Parental Leave scheme, outlines employer responsibilities and provides detail about how Paid Parental Leave funds will be received by employers and Parental Leave Pay will be provided to employees. The Employer Toolkit is broken up into sections so employers can source the information in three stages according to the processes involved in providing Parental Leave Pay to eligible employees. Section one What employers need to know about the Paid Parental Leave scheme. Section two Employer s role in providing Parental Leave Pay to their employees. Section three How to provide Parental Leave Pay to employees. Section four Where do employers go for more information. 3

Section one: What employers need to know about the Paid Parental Leave scheme 4

Paid Parental Leave scheme Employer Toolkit About the Paid Parental Leave scheme The Paid Parental Leave scheme is a new entitlement for working parents of children born or adopted from 1 January 2011. Eligible working parents can get 18 weeks of government funded Parental Leave Pay at the rate of the National Minimum Wage (currently $589.40 a week before tax). Full-time, part-time, casual, seasonal, contract and self-employed workers may be eligible. A business must have an Australian Business Number to participate in the Paid Parental Leave scheme. The role of the Family Assistance Office and Centrelink The Family Assistance Office assesses the eligibility of parents for the scheme. The Family Assistance Office provides Parental Leave Pay to eligible parents who don t receive the pay from their employer. The Family Assistance Office assists parents with information about the scheme and parent enquiries about the scheme. Centrelink will determine if an employer is required to provide Parental Leave Pay to an eligible employee. Centrelink assists employers with all aspects of their role in the scheme by providing information products and online and telephone assistance. Centrelink provides Paid Parental Leave funds to employers in advance of the employer being required to provide Parental Leave Pay to their eligible employees. Paid Parental Leave funds Amounts provided to an employer through the scheme to enable the employer to provide Parental Leave Pay to an employee. The employer is under no obligation to provide Parental Leave Pay to the employee until these funds have been received. Paid Parental Leave period The period during which a person is entitled to receive Parental Leave Pay. The parent will nominate the start date of their Paid Parental Leave period. The Paid Parental Leave period can start from the date of birth or adoption, or a later date. Benefits of the Paid Parental Leave scheme The Paid Parental Leave scheme is designed to: provide financial support during the time parents take off work, in the vital early months, to care for their newborn or recently adopted child enhance child and maternal health and development encourage womens workforce participation, and promote gender equity and work/family balance. The Paid Parental Leave scheme will help employers: retain valuable and skilled staff by encouraging them to stay connected with the workforce when they become parents enhance existing family friendly workplace conditions without having to fund Parental Leave Pay themselves, and in the long-term through the increased workforce participation of parents. Definitions Paid Parental Leave scheme A new entitlement for working parents of children born or adopted from 1 January 2011. Eligible working parents can get 18 weeks of government funded Parental Leave Pay at the rate of the National Minimum Wage (currently $589.40 a week before tax). This pay is taxable. Parental Leave Pay Payment available to an eligible working parent under the Paid Parental Leave scheme. 5

Which employees are eligible for Parental Leave Pay The Family Assistance Office will assess whether employees are eligible for Parental Leave Pay. It is the employee s responsibility to lodge their claim and be assessed as eligible to receive Parental Leave Pay. Full-time, part-time, casual, seasonal, contract and self-employed workers may be eligible. To be eligible for Parental Leave Pay, an employee must: be the primary carer of a newborn or recently adopted child, usually the mother be an Australian resident have met the Paid Parental Leave work test before the birth or adoption occurs have received an individual adjusted taxable income of $150 000 or less in the financial year prior to the date of birth, adoption or date of claim, whichever is earlier, and be on leave or not working from the time they become the child s primary carer until the end of their Paid Parental Leave period. Their child must have been born or adopted from 1 January 2011 to be eligible for Parental Leave Pay. To meet the Paid Parental Leave work test an employee must have: worked for at least 10 of the 13 months prior to the birth or adoption of their child, and worked for at least 330 hours in that 10 month period (just over one day a week), with no more than an eight week gap between two consecutive working days. Important: employers do not have to work out if their employees are eligible for Parental Leave Pay. This is done by the Family Assistance Office and Centrelink will let the employer know if an employee is eligible for Parental Leave Pay. What the Paid Parental Leave scheme means for employers Employers must provide Parental Leave Pay to an eligible employee who: has a child born or adopted from 1 July 2011 has worked for the employer for at least 12 months prior to the expected date of birth or adoption will be their employee for the Paid Parental Leave period is an Australian-based employee, and is expected to receive at least eight weeks of Parental Leave Pay. If an employee does not meet the above criteria, the employer is not required to provide Parental Leave Pay. However, if the employer and their employee both agree, employers can still choose to provide it to the employee. Employers need to register for Centrelink Business Online Services and then opt-in to provide Parental Leave Pay before the employee lodges a claim. Businesses must have an Australian Business Number to participate in the scheme. Centrelink will contact employers if they are required to provide Parental Leave Pay to an employee. The Family Assistance Office will provide Parental Leave Pay to an eligible parent who does not receive it from their employer. Self-employed parents Self-employed parents who work for a family business (such as a farm) may be eligible for Parental Leave Pay if they meet the eligibility requirements, including the Paid Parental Leave work test. If parents work for a family business (such as a farm) they can include their hours of work even if the business is not generating any income, providing they are undertaking the work for financial gain or benefit. To receive Parental Leave Pay, a parent must be on leave or not working from the time they become their child s primary carer, until the end of their Paid Parental Leave period. If they return to work before that time their Parental Leave Pay will stop from that date. If they decide to return to work or their circumstances change before the end of their Paid Parental Leave period they will need to notify the Family Assistance Office on 13 6150. If a parent decides to return to work early, the unused part of their Parental Leave Pay may be transferred to their partner if the partner meets the eligibility criteria and claims the unused Parental Leave Pay. 6

Paid Parental Leave scheme Employer Toolkit Self-employed parents will be able to keep an eye on their business from the time they become their child s primary carer until the end of their Paid Parental Leave period, without losing their entitlement to Parental Leave Pay. They will be able to oversee the business operations and perform the occasional administrative task. Types of activities that may be considered as overseeing their business or performing an occasional administrative task may include: paying an account checking on the delivery of an order approving the business accounts dealing with ad hoc disputes organising a repair, or organising replacement staff to manage the parent s absence from work. Stillbirth and infant death In cases of stillbirth or infant death, Paid Parental Leave scheme arrangements will allow eligible employees to continue to receive their Parental Leave Pay. No specific rules will be imposed that may result in the recipients being financially worse off in these situations. In cases of stillbirth or infant death, the employee may ask the Family Assistance Office to provide their Parental Leave Pay directly. If this occurs and the employer has been previously advised that they would provide the Parental Leave Pay, Centrelink will advise the employer of the change in arrangements. If an employee chooses to return to work before the end of their Paid Parental Leave period, they will not lose their entitlement to Parental Leave Pay. Self-employed parents will be regarded as having returned to work if they perform their usual pre-birth or pre-adoption duties at any time from the time they become their child s primary carer until the end of their Paid Parental Leave period, even at reduced hours or a reduced level. Important: self-employed parents will receive their Parental Leave Pay from the Family Assistance Office in fortnightly instalments. 7

Section two: Employer s role in providing Parental Leave Pay to their employees 8

Paid Parental Leave scheme Employer Toolkit How does the employer role in the Paid Parental Leave scheme work Employee discusses their leave intentions with their employer Employee lodges their claim for Parental Leave Pay with the Family Assistance Office The Family Assistance Office decides if the employee is eligible for Parental Leave Pay Centrelink decides if the employer is required to provide Parental Leave Pay and will notify the employer of this decision. If the employer is not required to provide Parental Leave Pay to the employee, the Family Assistance Office will Employer accepts Centrelink s decision to provide Parental Leave Pay Employer can seek a review or appeal Centrelink s decision Employer registers for the scheme Employer confirms their details with Centrelink Centrelink provides employer with Paid Parental Leave funds in fortnightly or six-weekly instalments, along with payment advice Centrelink s decision is upheld and employer is to provide Parental Leave Pay Employer review is upheld and the Family Assistance Office is to provide Parental Leave Pay Employer receives Paid Parental Leave funds The employer does not provide Parental Leave Pay to their employee Employer provides Parental Leave Pay to their employee in their usual pay cycle The employee and employer should try to resolve the issue If the matter cannot be resolved, Centrelink should be contacted to assist in resolving the dispute The dispute is resolved and the employer provides Parental Leave Pay to their employee If the dispute is not resolved the matter will be referred to the Fair Work Ombudsman to conduct an investigation in line with their usual processes 9

Overview of the employer role in the Paid Parental Leave scheme Employers play an important role in the Paid Parental Leave scheme. To prepare for their role in providing government funded Parental Leave Pay to their eligible employees, employers should follow these steps: 1. Employee discusses their leave intentions with their employer. 2. Employee lodges a claim with the Family Assistance Office, up to three months before the expected date of the birth or adoption. 3. The Family Assistance Office will decide if an employee is eligible. 4. Centrelink will then decide if the employer is required to provide Parental Leave Pay and will notify the employer of this decision. 5. Employer registers with Centrelink Business Online Services for the Paid Parental Leave scheme. 6. Employer opts-in to provide Parental Leave Pay to eligible employees. 7. The employer will then either accept the decision to provide Parental Leave Pay to their employee or seek a review of the decision. 8. If the employer accepts the decision, they need to provide or confirm their details with Centrelink. 9. Paid Parental Leave funds will be provided to the employer before they are required to provide Parental Leave Pay to their employee. Important: the Paid Parental Leave scheme has been designed to minimise the impact on employers. Employer responsibilities If an employee is eligible for Parental Leave Pay and Centrelink decides that the employer is required to provide Parental Leave Pay to their employee, the employer needs to do one of the following within 14 days of the date of the notice advising of Centrelink s decision: the employer needs to accept the decision that they are to provide Parental Leave Pay, or seek a review if they do not accept Centrelink s decision. What employers need to do When an employer accepts the decision that they are required to provide Parental Leave Pay to their employee, the employer must provide their bank account details and their employee s pay cycle and pay cut-off details to Centrelink. This will ensure employers can receive Paid Parental Leave funds on time. There are a number of other things employers are required to do: provide Parental Leave Pay to their employee for their Paid Parental Leave period provide Parental Leave Pay to their employee in accordance with the employee s normal pay cycle withhold tax from the Parental Leave Pay under the usual PAYG withholding arrangements provide the employee with a record of their Parental Leave Pay usually a pay slip within one working day of the employee receiving the pay include Parental Leave Pay in the total amounts on the employee s annual or part-year payment summary (statements produced and given to the employee for tax purposes) keep written financial records of Paid Parental Leave funds received from Centrelink and of the Parental Leave Pay provided to employees notify Centrelink: if and when their employee returns to work before or during their Paid Parental Leave period if and when their employee is no longer their employee, if this occurs before the end of the Paid Parental Leave period if they change their bank account details or their employee s pay cycle details, and if they receive an incorrect amount of Paid Parental Leave funds from Centrelink, or if they are unable to provide Parental Leave Pay to their employee. return any unpaid Paid Parental Leave funds to Centrelink, and notify Centrelink, in advance if possible, if they are ceasing to trade, selling their business, transferring ownership or merging with another business. 10

Paid Parental Leave scheme Employer Toolkit What employers do not need to do Employers do not have to work out if their employee is eligible for Parental Leave Pay. This is done by the Family Assistance Office. It is the employee s responsibility to lodge their claim with the Family Assistance Office. Centrelink will notify an employer if they have an employee who is eligible for Parental Leave Pay, and if the employer is required to provide the pay. Employers do not have to provide Parental Leave Pay to their employees until they have received the funds from Centrelink. Employers will not have to provide Parental Leave Pay to short-term employees (those with less than 12 months service) unless they opt to do so, and their employee agrees. Employers will not have to provide Parental Leave Pay to independent contractors or a person who ceases to be their employee, for example, if an employee resigns before their Paid Parental Leave period finishes. Employers do not have to provide Parental Leave Pay to employees who are expecting to receive less than eight weeks of the pay, unless they opt to do so and their employee agrees. Employers will not be required to make superannuation contributions in respect of Parental Leave Pay. Employers will not be subject to additional workers compensation premium liabilities in respect of Parental Leave Pay. Employers will not be required to pay payroll tax in respect of Parental Leave Pay. Parental Leave Pay will not result in the accrual of any additional leave entitlements for employees. Employers will not be required to separately identify Parental Leave Pay in their annual financial statements. However, amounts of Parental Leave Pay need to be identifiable from other amounts that attract a superannuation guarantee, payroll tax or workers compensation premium liabilities. Employers do not need to create a new bank account for Paid Parental Leave funds. Employers will not be required to provide any regular reports to Centrelink in relation to the Paid Parental Leave scheme. How the Paid Parental Leave scheme complements existing workplace entitlements The Paid Parental Leave scheme is designed to complement existing workplace entitlements. The Paid Parental Leave scheme provides Parental Leave Pay but does not provide a new entitlement to leave. The scheme does not change an employee s existing leave entitlements. An employee s Parental Leave Pay is an addition to their employer provided leave entitlements. Employer provided paid leave Employees can take their Parental Leave Pay before, after or at the same time as any paid or unpaid maternity or parental leave, or other employer provided leave entitlements (such as annual leave or long service leave). Although there are no restrictions on when in the 52 weeks following the birth or adoption an employee can access Parental Leave Pay, some employer funded agreements may mandate when an employee must access employer funded leave. Employers who currently provide paid maternity or parental leave through an industrial agreement, cannot withdraw that entitlement for the life of the agreement. The government s Paid Parental Leave scheme cannot be absorbed into employer provided schemes. However, employers may wish to introduce new employer provided entitlements that complement the government s Paid Parental Leave scheme. For example, an employer funded scheme could be used to make up the difference between the amount of Parental Leave Pay and the employee s usual wage. Another option could involve the employer paying superannuation in respect of Parental Leave Pay. 11

Unpaid parental leave The existing minimum entitlement to 12 months unpaid parental leave for long-term employees, in the National Employment Standards under the Fair Work Act 2009, is unchanged. Long-term employees can also request an additional 12 months unpaid leave on top of this. A long-term employee is someone who has worked for a business for 12 months or more. The request can only be refused by their employer on reasonable business grounds. To be eligible for unpaid leave under the National Employment Standards, an employee needs to be: a permanent full-time or part-time employee who has completed 12 months of continuous service, or a long-term casual employee engaged on a regular basis for at least 12 months, who is likely to continue regular employment with their employer. Eligible employees taking unpaid parental leave under the National Employment Standards have a guaranteed right to return to the position they held prior to taking leave, or to a similar position. For more information about employment entitlements, workplace obligations or the Fair Work Act 2009, visit www.fairwork.gov.au or call 13 1394. Right to request flexible working arrangements The National Employment Standards in the Fair Work Act 2009 provide for family friendly working conditions including a right for eligible employees to request flexible working arrangements, such as part-time work or flexible working hours, until their child reaches school age. Eligible employees of disabled children under 18 years can also request flexible working arrangements. Employers may only refuse the request on reasonable business grounds. Leave accrual and severance payments Parental Leave Pay will not result in the accrual of any additional leave entitlements for employees. If an employee is on a type of paid leave that does attract the accrual of additional leave entitlements (such as annual or long service leave), at the same time as they receive Parental Leave Pay, Parental Leave Pay will not affect the usual leave accrual rules that apply to the paid leave. Employers are not required to count the period during which their employee is entitled to receive Parental Leave Pay in the calculation of notice periods or severance payments. Although there is no requirement to do so, the Paid Parental Leave scheme does not prevent an employer from taking account of Parental Leave Pay in the calculation of notice periods for severance payments, and for additional leave accrual purposes. Protection against workplace discrimination It is unlawful for employers to take adverse action against an employee for reasons including family or carer responsibilities, pregnancy or their entitlement to unpaid parental leave. Examples of adverse action can include: preventing employees from taking unpaid parental leave refusing to keep an employee s job available for them when they return from unpaid parental leave or permanently replacing them while they are on unpaid parental leave, or demoting or damaging an employee s job when they return from parental leave. Eligible employees are permanent full-time, part-time and long-term casual employees who have completed 12 months continuous service. 12

Paid Parental Leave scheme Employer Toolkit Section three: How to provide Parental Leave Pay to employees 13

Preparing for the Paid Parental Leave scheme Register for Centrelink Business Online Services it will save time To provide Parental Leave Pay to any eligible employees, employers are required to register for the Paid Parental Leave scheme. Employers can do this through Centrelink Business Online Services. To make sure a business is ready to provide Parental Leave Pay to an eligible employee, employers can pre-register for the scheme, or they can register when Centrelink contacts them. Employers can prepare for the Paid Parental Leave scheme by: registering for an AUSkey on the AUSkey website at www.auskey.abr.gov.au registering with Centrelink Business Online Services. This will enable employers to receive letters and payment advices online from Centrelink to support their role in the Paid Parental Leave scheme. if an organisation manages the payroll for a number of different businesses, each business Australian Business Number will need to be registered with Centrelink Business Online Services, and opting in once they have registered with Centrelink Business Online Services, so that employers can provide Parental Leave Pay to their eligible employees who they are not required to pay. Employers will be contacted if they are required to provide Parental Leave Pay to an eligible employee. Employers will be asked to provide their: business name Australian Business Number contact details business bank account details, and employee s pay cycle details. The easiest way to provide this information is online. Employers can register at any time for the Paid Parental Leave scheme through Centrelink Business Online Services at www.centrelink.gov.au If an employer does not have access to the internet, they can provide their details and register for the scheme by calling the Centrelink Business Hotline on 13 1158. Registering for an AUSkey If an employer has an AUSkey or current Australian Taxation Office (ATO) digital certificate, they will be able to register with Centrelink Business Online Services immediately. If an employer does not hold an AUSkey or ATO digital certificate, they can still register for Centrelink Business Online Services but will not be able to add or update bank details or add new users online. If an employer chooses not to register for an AUSkey, they can contact the Centrelink Business Hotline on 13 1158 who will carry out these functions for them. AUSkey is a digital credential that will allow employers to access government online services, including services with Centrelink. Employers can still register for Centrelink Business Online Services without an AUSkey, but will be limited in the areas they can access. If an employer has an Australian Business Number, they can register for an AUSkey immediately. AUSkey offers a quick and easy registration process and an online management facility. In most cases, employers will be able to begin using their AUSkey almost immediately. AUSkey supersedes the ATO digital certificate, although an employer holding a current ATO digital certificate can use this to access Centrelink Business Online Services. When an existing ATO digital certificate expires, employers will need to register for an AUSkey. It is also important to note that the person who uses the AUSkey must be the AUSkey owner. For example if the AUSkey is registered in the name of one employee, they will be the only person able to use it. Once a business registers with Centrelink Business Online Services, the AUSkey owner can add different users to manage Paid Parental Leave on behalf of the business. AUSkey users are able to access a range of online services determined by the AUSkey owner, but they will not be able to update bank account details or add new users. This must be done by the AUSkey owner. For more information, refer to the ATO website at www.ato.gov.au/upgradetoauskey To ensure the business system is able to use an AUSkey, refer to the Australian Business Register Technical Support at www.abr.gov.au To find out more about AUSkey, visit www.auskey.abr.gov.au 14

Paid Parental Leave scheme Employer Toolkit Opting in As well as providing Parental Leave Pay to long-term employees, employers can choose to provide it to other employees including those who have not been employed by them for at least 12 months or who will receive less than eight weeks of Parental Leave Pay. The employer and their employee must agree for this to happen. When opting in, an employer can choose which eligible employees they are opting in to provide Parental Leave Pay. The employer can nominate one of the following groups: All employees mandatory employees and all full-time, part-time, permanent, casual, contract or seasonal employees, regardless of the length of time they have been employed by the employer. All employees with at least six months tenure includes mandatory employees and all employees who have been employed for at least six months, regardless of whether they are full-time, part-time, permanent, casual, contract or seasonal employees. All permanent employees mandatory employees and all employees who are employed on a permanent basis, regardless of the length of time they have been employed. All permanent employees with at least six months tenure mandatory employees and all employees who are employed on a permanent basis and who have been employed for at least six months. Mandatory employees only all employees who have been employed for more than 12 months, will be employed for the duration of their Paid Parental Leave period and who will receive eight weeks or more of Parental Leave Pay. The employer can nominate an opt-in date, and agree to provide Parental Leave Pay to their eligible employees who submit a claim from this date. Employers will not be able to provide Parental Leave Pay to any of their eligible employees who have submitted a claim before the employer s nominated opt-in date. Claims for the Paid Parental Leave scheme can be lodged up to three months in advance. For employers to provide Parental Leave Pay to their eligible employees they must opt-in prior to the employee s claim being lodged. For more information call the Centrelink Business Hotline on 13 1158. Manage Your Organisation Details There will be times when an employer needs to contact Centrelink to update their business details or provide Centrelink with further information. They can do this through Manage Your Organisation Details after they have logged on to Centrelink Business Online Services. Required Information: allows the employer to check if there is any outstanding information that they need to provide. Business Details: allows employers to provide or update general information about their business, for example trading details or physical or postal address. Contacts: allows employers to update contacts that have already been entered. Payment Destination Details: allows employers to record the various Payment Destinations for their employees. For example, a business may have some employees paid on a fortnightly pay cycle and other employees paid on a monthly pay cycle. The employer would set up two separate Payment Destinations for these two pay cycles. It can also be used to differentiate between shifts, for example day shift staff and night shift staff. Paid Parental Leave Scheme Settings: allows employers to opt-in to provide Parental Leave Pay to other eligible employees who they would not normally be required to pay. PDF Letter Subscription: Employers can choose to receive letters and reports through the Organisational Online Mail facility. Parental Assistance Support Services Parental Assistance Support Service is an application in Centrelink Business Online Services which allows employers to accept their role of providing Parental Leave Pay to their employee. It also allows employers to inform Centrelink of matters they are required to notify, such as if an employee has returned to work or has had their employment terminated. Parental Assistance Support Services can be accessed from the Paid Parental Leave Scheme Support Services menu in Centrelink Business Online Services. The New Claimants link will allow employers to accept their role of providing Parental Leave Pay to their employee, or to request a review of a decision made by Centrelink. 15

The Manage Employee link will enable employers to advise Centrelink of any change in circumstances in respect of an employee, such as: if their employee returns to work before the end of their Paid Parental Leave period, or if an employee is no longer one of their employees. Centrelink contact with employers From time to time Centrelink will contact an employer directly, either electronically or through their postal address in relation to the provision of Parental Leave Pay to their employees. Most of the correspondence employers receive will include information about: what they need to tell Centrelink, and how and when to contact Centrelink. For example, an employer will receive letters when: they register for the Paid Parental Leave scheme through Centrelink Business Online Services Centrelink has assessed an employee as eligible for Parental Leave Pay and the employer is to provide the pay when provision of Parental Leave Pay to one of their employees is to commence, and/or when the employer no longer has to provide Parental Leave Pay for their employee. Employers will also receive a Centrelink Payment Advice each time Centrelink sends Paid Parental Leave funds for one of their employees. Organisational Online Mail Once an employer has registered with Centrelink Business Online Services, they can access Organisational Online Mail when they log on. They will be able to view electronic letters and advices from Centrelink and also reduce paper-based mail sent to their postal address. When an employer subscribes to this service, emails advising that mail is available will only be sent to their nominated email address. They can view online letters for 91 days before they are archived. During that time the employer will be able to view, print, or save the letters to their local drive. To view them, the employer will need a PDF viewer. Talking to employees about the Paid Parental Leave scheme If an employer has an employee who is eligible for the Paid Parental Leave scheme, the employee should be encouraged to discuss their leave intentions with their employer. Start the conversation early It s a good idea to speak to employees as soon as possible about their intention to take leave. Conversations may include: what leave is available and how an employee may take it in conjunction with Parental Leave Pay when the employee would like to start their leave and when they expect to return to work how they expect to manage their return to work, and what their post-leave role might involve. It s important both the employer and employee clearly communicate their needs and expectations. Returning to work Before an employee s leave ends, their employer may want to discuss their return to work and expectations, such as their role, hours and flexible working arrangements. The National Employment Standards provides employees with a return to work guarantee, allowing them to return to the same position they held before they commenced their period of parental leave. An employee must be on leave or not working from the time they become their child s primary carer, until the end of their Paid Parental Leave period. Employees will not be eligible for Parental Leave Pay if they return to work. If an employee returns to work before the end of their Paid Parental Leave period, the employer needs to notify Centrelink because the employee s Parental Leave Pay will stop. An employer can cancel their subscription to Organisational Online Mail at any time and receive letters from Centrelink through their postal address. Organisational Online Mail has an extensive Help section to support employers. 16

Paid Parental Leave scheme Employer Toolkit Keeping in touch with the workplace The purpose of the Keeping in Touch provision is to allow an employee to remain connected with the workplace without losing their entitlement to Parental Leave Pay. Under the Paid Parental Leave scheme an employee has the option, if the employer and employee both agree, to Keep in Touch with the workplace. The employee can participate in workplace activities for up to 10 Keeping in Touch days from the time they become their child s primary carer until the end of their Paid Parental Leave period, although this cannot occur within the first two weeks following the birth of their child. Activities could include, but are not limited to, attending a planning meeting or a training course. It is important to note that there is no requirement for either an employee or an employer to agree to a Keeping in Touch day. If parents are self-employed, they will be able to keep an eye on their business without being regarded as having returned to work. They will be able to oversee the business operations and perform the occasional administrative task. See the Self-employed parents section of the Employer Toolkit. For more information about Keeping in Touch provisions visit the Paid Parental Leave scheme questions and answers for employers page at www.centrelink.gov.au Information an employee provides to the Family Assistance Office about their employer When an employee lodges a claim for Parental Leave Pay, they will have to answer a few questions about their employment. They will be asked: what their working arrangements are, for example, whether they are a contractor, permanent or casual employee whether they will still be employed by the employer when they are receiving Parental Leave Pay (this includes if they will be on unpaid leave) if they give the employer permission to provide their Parental Leave Pay in cases where the employer is not required to provide the pay, but they have opted in to do so their employee identification number (if applicable), and the date they started employment with their employer. Employees will also be asked information about their employer including: their employer s business and/or trading name their employer s Australian Business Number, and the name and contact details for the Paid Parental Leave contact in the business. Important: an employee will usually use the employer s Australian Business Number that appears on their pay slip. If a business operates under multiple entities or complex structures, it is important that the employer provides the correct Australian Business Number to their employee to include in their claim form. After an employee submits a claim for the Paid Parental Leave scheme When an employee lodges a claim for the Paid Parental Leave scheme and a decision is made that their employer is required to provide Parental Leave Pay, Centrelink will send the employer an Employer Determination letter if they are required to provide Parental Leave Pay. The letter will include: the employee s name the employee s identification number (if provided by the employee in their claim form) that the employee is eligible for Parental Leave Pay the expected period for which the employer is to provide Parental Leave Pay to their employee a request to provide the employer s details (if they have not already done so) a request for written acceptance from the employer (electronically where possible) of the obligation to provide Parental Leave Pay to their employee confirmation of business name, Australian Business Number and contact details (all provided by the employee on the claim form) bank account details of the employer employee s pay cycle details employer obligations under the Paid Parental Leave scheme, and employer review and appeal rights. If the employer is already registered for Centrelink Business Online Services, they will be asked to log on to view an online notice. The employer will be able to accept their obligation to provide Parental Leave Pay to their employee online. The employer must do this within 14 days of the date of the notice. 17

If the employer is not registered for Centrelink Business Online Services, they will be contacted by mail. The employer will be able to register for Centrelink Business Online Services at this time and conduct further Paid Parental Leave scheme business online. The employer can register for Centrelink Business Online Services, or accept their role by contacting the Centrelink Business Hotline on 13 1158. If the employer does not agree with the decision that they will provide the Parental Leave Pay, they can request a review of the decision within 14 days of the original notice. For more information on reviews see the Review and appeals for the Paid Parental Leave scheme section of the Employer Toolkit. When an employee s Paid Parental Leave period can start When an employee lodges their claim, they will nominate the start date of their Parental Leave Pay. Parental Leave Pay must be paid in one single continuous 18 week (or less) period. Their Paid Parental Leave period can start anytime from the date of birth or adoption, and must all be used within 52 weeks of the birth or adoption. To receive the full 18 weeks of Parental Leave Pay, the employee s nominated start date needs to be within 34 weeks of the date of birth or adoption of their child. When providing Parental Leave Pay to an employee ceases Employers should only stop providing Parental Leave Pay to an employee when they receive notification from Centrelink advising that Parental Leave Pay is to cease. The reasons an employer may stop providing Parental Leave Pay to an employee could be: the Paid Parental Leave period has finished the employee is transferring some of their Parental Leave Pay to their partner the employee has returned to work (except in cases of stillbirth or infant death) the parent is no longer an employee of the employer (for example, because they have resigned), or the employee is no longer eligible for Parental Leave Pay. Paid Parental Leave funds When an employee is eligible for Parental Leave Pay and the employer is required to provide the pay, the employer must provide Parental Leave Pay to their employee according to the employee s normal pay cycle. For example, if an employee is usually paid weekly or fortnightly in arrears, this is how they will receive their Parental Leave Pay from their employer. The start date is the first day the employee will be entitled to receive Parental Leave Pay. As with wages, the employee may not receive their Parental Leave Pay on that day. It will be paid in the same way as they would receive wages for that day, for example fortnightly in arrears. As funds may not be provided to the employer until after their employee s nominated start date, the first payment may contain an amount of arrears that is an amount to be paid to the employee for a previous pay period. The amount of arrears that may be in the first Paid Parental Leave funding amount will depend on a number of factors, such as: whether the Paid Parental Leave period is to start from the date of birth or a later date how quickly an employee provides proof of birth (or adoption) and declares they have taken action to register a birth, and the number of days between the employer s payroll cut-off date for any changes to their employee s pay and the employee s payday. 18

Paid Parental Leave scheme Employer Toolkit How Paid Parental Leave funds are provided to employers Paid Parental Leave funds will be provided to employers before they are required to provide Parental Leave Pay to an employee. There is no obligation for the employer to provide Parental Leave Pay to an employee until they have received the required funds from Centrelink. Paid Parental Leave funds will be electronically transferred to the employer s nominated bank account by Centrelink, before their employee s usual pay cycle cut-off. Employers can receive Paid Parental Leave funds fortnightly throughout the Paid Parental Leave period or they can choose to receive the funds in three six-weekly instalments. As with wages, an employee may not receive their Parental Leave Pay on the day their Parental Leave Pay starts. It will be paid in the same way as they would receive wages for that day, for example fortnightly in arrears. Because funds may not be provided to employers until after their employee s nominated start date, the first payment may contain an amount of arrears that is an amount to be paid to an employee for a previous pay period. A notification about the funding amount (either electronic or in another written form) will be provided each time an amount is deposited into the employer s account. If a business has multiple employees receiving Parental Leave Pay, the advice will provide details for each employee. Employers will not need a separate bank account for Paid Parental Leave funds. Employers may earn interest on Paid Parental Leave funds. As is normally the case, any interest earned in this way will be treated as income for taxation purposes. Important: whether an organisation processes their own payroll or uses outsourced or shared payroll services, they can nominate who will receive the notices and where the funds are to be deposited. How to provide Parental Leave Pay to an employee Parental Leave Pay should be paid to an employee in the same way as salary and wages. Employers cannot provide Parental Leave Pay in one lump sum nor can an employee take Parental Leave Pay at half pay. Before an employee goes on leave, they may have worked full-time, part-time or as a casual, and may have worked a standard Monday to Friday week or have worked on different days or on variable shifts. No matter what their work arrangements were before they went on leave, all employees who are eligible for Parental Leave Pay will receive the pay at the rate of the National Minimum Wage for their particular Paid Parental Leave period. Parental Leave Pay is payable at the daily rate of the National Minimum Wage for each day in the employee s Paid Parental Leave period that is a Monday to Friday inclusive. Parental Leave Pay is not payable for any Saturday or Sunday that is in the employee s Paid Parental Leave period. The daily rate of Parental Leave Pay is calculated by multiplying the hourly rate of the National Minimum Wage (currently $15.51 per hour) by 7.6 hours (standard working day). For example: $15.51 per hour x 7.6 hours = $117.88 per day (before tax). A standard Monday to Friday week: Five days x $117.88 per day = $589.40 per week (before tax). For example: if an employee normally works Wednesday to Saturday, their Parental Leave Pay rate will be $589.40 per week, before tax. If an employee works a standard Monday to Friday week, their Parental Leave Pay rate will also be $589.40 per week, before tax. Belinda worked as a barista from 11.00 am to 3.00 pm on Thursdays to Saturdays for her employer. She met the Paid Parental Leave work test having worked for 10 of the previous 13 months and at least 330 hours in that period just over one day per week, so she is eligible for the scheme. Once her claim was approved by the Family Assistance Office she was automatically entitled to receive Parental Leave Pay at the rate of the National Minimum Wage, currently $589.40 per week. 19

Each eligible employee receives $589.40 per week (before tax). Employers are not required to calculate their employee s Parental Leave Pay rate. The daily rate of Parental Leave Pay is included in the Centrelink Payment Advice employers will receive each time they receive Paid Parental Leave funds. Parental Leave Pay is taxable. Employers should withhold PAYG amounts from an employee s Parental Leave Pay at the appropriate rate, consistent with general PAYG withholding obligations for wages and allowances paid to the employee. If an employee receives Parental Leave Pay at the same time as receiving other taxable entitlements such as paid leave, employers will be required to withhold PAYG amounts from the total taxable amount for the relevant pay period. Important: you are not required to change your normal pay practices. Deductions employers may need to make before providing Parental Leave Pay The only deductions that can be made from an employee s Parental Leave Pay are: PAYG withholdings child support, if an employee has a child support liability, and deductions that an employee has authorised and that are principally for the employee s benefit. Child support deductions can be made from an employee s Parental Leave Pay, consistent with the arrangements that apply to child support deductions from salary and wages. Only employees can authorise deductions from their Parental Leave Pay (other than PAYG withholdings or child support). These deductions must be for their benefit and could include: automatic deductions they have in place as part of their usual payroll such as salary sacrifice garnishee arrangements, and voluntary contributions to their superannuation. An employee, who has automatic deductions in place as part of their usual payroll arrangements, may wish to continue these arrangements or put in place new automatic deduction arrangements in respect of their Parental Leave Pay. This will be a matter to be agreed between the employer and their employee in the usual manner. Parental Leave Pay can be salary sacrificed where the employer and the employee agree to such an arrangement. For example, an employee may choose to continue to make voluntary contributions to their superannuation from their Parental Leave Pay. Pay As You Go (PAYG) withholdings Employers must withhold tax from their employee s Parental Leave Pay at the appropriate rate for that employee, consistent with other withholding obligations for pay and allowances paid to the employee. An employee may receive Parental Leave Pay before, after or at the same time as employer provided paid leave, such as annual leave, paid maternity leave, or employer provided unpaid leave. If an employee receives Parental Leave Pay at the same time as receiving other taxable entitlements, such as paid leave, employers need to withhold PAYG amounts from the total amount of taxable entitlement for the relevant pay period. Pay slips Employers will need to give written notification to their employees of their Parental Leave Pay within one working day of the Parental Leave Pay being provided to them. This can be on their usual pay slip or in a separate notice such as a letter or email. This is consistent with employer obligations in relation to pay slips under the Fair Work Act 2009. It is expected that most employers will choose to provide the information on a pay slip, but the information can be made available on a separate notice. 20

Paid Parental Leave scheme Employer Toolkit The information must include: the business or trading name the Australian Business Number the employee s name the period to which the Parental Leave Pay relates the date on which the Parental Leave Pay was or will be paid the gross amount of Parental Leave Pay the total PAYG amount deducted in respect of all taxable entitlements paid in the pay period the total net amount of payment, and if an amount is deducted from the gross amount, for example for salary sacrifice or child support, the record must also include the name, or the name and number, of the account into which the deduction was paid. If an employee receives Parental Leave Pay at the same time as receiving other paid entitlements such as annual or paid maternity leave, the pay slip will need to show the gross amount of Parental Leave Pay. It does not have to separately identify the amount of PAYG withholding or the net amount that relates to Parental Leave Pay. Payment summaries Employers must include Parental Leave Pay in the total amounts on their employee s annual or part-year payment summary (statements produced and given to employees for tax purposes). It does not need to be separately identified on payment summaries. Paid Parental Leave funds in business accounts In relation to financial reporting in accordance with Australian Accounting Standards, employers will not need to account for Paid Parental Leave funds as revenue or Parental Leave Pay as an expense in their financial statements. However, they will need to include the cash receipts and cash payments in their statement of cash flows. Accounts will need to show Paid Parental Leave funds received as a liability until an employer provides Parental Leave Pay to their employee. In contrast, for the purposes of a tax return, Paid Parental Leave funds are assessable income. This means employers need to declare funds received from Centrelink as assessable income and may claim a tax deduction for the amount of Parental Leave Pay provided to their employee. This arrangement is in line with the treatment of other payments received by employers, and wages paid to employees. Costs incurred in administering the scheme are tax deductible. Employers can earn interest on Paid Parental Leave funds but must declare it as assessable income for taxation purposes. Employers will need to be able to separately identify Parental Leave Pay from other amounts, as employers are not required to make superannuation guarantee contributions, payroll tax or workers compensation premium liability. Superannuation Employers are not required to make superannuation guarantee contributions in respect of Parental Leave Pay. Parental Leave Pay will need to be identified separately from other amounts that attract a superannuation guarantee liability. The Paid Parental Leave scheme does not prevent employers from making voluntary superannuation contributions in respect of their employee s government funded Parental Leave Pay. Payroll tax Parental Leave Pay is not subject to payroll tax. Parental Leave Pay will need to be identified separately from other amounts that attract payroll tax. Workers compensation premiums Paid Parental Leave does not give rise to additional workers compensation premium liabilities. Parental Leave Pay will need to be identified separately from other amounts that attract a workers compensation premium liability. 21

Funding and pay cycles Paid Parental Leave funds will be paid to employers in whole fortnightly or six-weekly instalments, however employees should receive Parental Leave Pay in accordance with their usual pay cycle throughout their Paid Parental Leave period. The scheme only provides for employees to receive the daily rate of Parental Leave Pay for each week day that falls within their regular pay cycle period during which they are entitled to receive Parental Leave Pay. There are no provisions for employees to be provided Parental Leave Pay in excess of this amount, unless the additional amount relates to a payment of arrears owing to the employee for days prior to the current pay cycle period. Employers will receive a Centrelink Payment Advice whenever funds are transferred to their nominated bank account. This advice will indicate the amount that is payable to each of their eligible employees and the period to which the payment applies. Employers will then need to provide the funds to the employee on the appropriate payday with tax withheld under the usual PAYG arrangements. For example, in the case of fortnightly instalments, if an employee is only eligible to receive seven days of Parental Leave Pay in their first pay cycle period, Centrelink will transfer one whole fortnight of Paid Parental Leave funding (10 days) to the employer, rather than seven days worth. The employer will then provide seven days of Parental Leave Pay to their employee and retain the other three days for the next pay period. Subsequent payments from Centrelink will all be in whole fortnightly amounts. There is no obligation for employers to provide Parental Leave Pay to their employee until they have received the required funds from Centrelink. How to read a Centrelink Payment Advice Each time Paid Parental Leave funds are deposited into one of the employer s nominated bank accounts, Centrelink will provide the employer with a Centrelink Payment Advice outlining the amount Centrelink has provided for each employee. The advice is designed so that employers can reconcile the Paid Parental Leave funds received into their nominated bank account with each employee who is due to receive Parental Leave Pay, and their relevant funding amount period. Each advice contains information about the: date the funds are provided bank account into which the funds have been paid name of the employee, and their employee identification number if provided gross amount of funds for each employee daily rate of Parental Leave Pay for each weekday in the Parental Leave Pay period, and start and end dates of the funding amount period for each employee. Payment Destinations When an employer accepts their role to provide Parental Leave Pay to an employee, they will need to give Centrelink information about their employee s pay cycle, their nominated bank account and their preferred Paid Parental Leave funds frequency. This information is called the Payment Destination. Setting up different Payment Destinations can assist an employer to manage and track Parental Leave Pay across their business. Payment Destinations can be used to distinguish between employees on different pay cycles, in different locations, or within divisions of the business. If an employer is receiving Paid Parental Leave funds for multiple employees and has nominated different Payment Destinations for them, the employer will receive a separate Centrelink Payment Advice for each Payment Destination. Each Centrelink Payment Advice will state the Payment Destination it relates to. 22

Paid Parental Leave scheme Employer Toolkit Centrelink Payment Advice file format Centrelink Payment Advice is provided in formats available for viewing and downloading. Employers may choose from PDF, HTML, CSV or XML formats. PDF (Portable Document Format) is an open standard document format. Advantages of PDF include: a user friendly presentation of information in a document format the file can be printed, and it requires limited IT capacity. HTML (HyperText Markup Language) is the standard web based format for information. Advantages of HTML include: a user friendly presentation of information the file can be printed, and it requires limited IT capacity. CSV (Comma Separated Values) is a generic spreadsheet format. CSV files can be loaded into various spreadsheet applications, such as Microsoft Excel. Advantages of CSV include the ability to: automate processing of data using macros or similar copy and paste data into other applications, and manipulate data within the file. XML (Extendable Markup Language) is a string of data that has not been formatted. This format may be most suitable if an employer has a large number of employees receiving Parental Leave Pay and a fully automated accounting system. Development of software to process and integrate the data into the system may be necessary. Advantages of XML are that: all available data is provided for businesses to select which data to use, and data can be loaded into any operating system with an interpreter program. How to access a Centrelink Payment Advice Once employers are logged into Centrelink Business Online Services, they can select Organisational Online Mail. If employers have chosen to receive their advice in PDF format, they will be delivered to the letters section. If employers have chosen to receive their advice in HTML, CSV or XML formats, they will be delivered to the documents section. Advices are stored in Organisational Online Mail for 91 days before being archived. If an employer does not elect to receive their advice online, Centrelink will post them a copy. The advice will look like the PDF version in this toolkit. When to expect a Centrelink Payment Advice At the beginning of an employee s Paid Parental Leave period their employer will receive a Payability Determination letter which will tell the employer: that a Payability Determination has been made for their employee to receive Parental Leave Pay the employee s name and their employee identification number (if provided) the Paid Parental Leave period in respect of which the employer is to provide the Parental Leave Pay the date the first funding amount will be provided to the employer, and the employer s obligations and their appeal and review rights. Following this letter the employer will receive their first Paid Parental Leave funds for the employee. Centrelink will send the employer a Centrelink Payment Advice for these funds and each amount of subsequent funds. An electronic Centrelink Payment Advice will be provided on the same day the employer receives the relevant payment. If the employer is receiving Centrelink Payment Advice notices through the post, it is likely that they will receive the payment before they receive the Centrelink Payment Advice. If an employer is registered with Centrelink Business Online Services, they can access their Centrelink Payment Advice through Organisational Online Mail. Employers can elect to receive Centrelink Payment Advice online by using the Manage Your Organisation Details function in Centrelink Business Online Services. To register and use Centrelink Business Online Services, go to www.centrelink.gov.au and select Businesses from the menu. 23

What to do when employers receive back pay At times there may be a delay between the start of the employee s Paid Parental Leave period and the date Centrelink provides the employer with the first amount of Paid Parental Leave funds for the employee. The employer may not receive Paid Parental Leave funds for the employee before their first pay cut-off within their Paid Parental Leave period. In this case, the employer s first amount of Paid Parental Leave funds for the employee may contain a component of arrears. The amount of arrears will depend on factors such as the start date specified by the employee for their Parental Leave Pay and how quickly the employee confirms the birth and the birth registration. At the next available pay day after the employer receives the funds, the employer will be required to provide their employee with the full amount of Parental Leave Pay for the next pay period, plus an amount of back pay relevant to the previous pay period/s. Employers are not required to provide Parental Leave Pay to their employees until Centrelink has provided them with sufficient funds. Note: for more information on Centrelink Payment Advice formats, see Appendix A at the back of the Employer Toolkit. Record keeping Employers need to keep records of funds received from Centrelink and Parental Leave Pay provided to employees. Employers may keep records of the following items to meet these responsibilities: the payment advice provided by Centrelink about each funding amount paid to an employer, and records of payment advices provided by the employer to their employee on pay slips or on separate notices. Important: records must be kept for a period of seven years. This is a generally accepted and required business practice and is consistent with record keeping obligations under the Fair Work Act 2009. These records may be used if there is any dispute about the Paid Parental Leave funding amount that has been paid to the employer by Centrelink, or about the Parental Leave Pay provided by the employer to their employee. Terms used in a Centrelink Payment Advice Employer information in the Centrelink Payment Advice The first section of the Centrelink Payment Advice contains information about the business. The following information is included: Payment delivery date: the date the employer will receive the Paid Parental Leave funds. Business name: the employer s business and/or trading name. Payment Destination: the short description the employer provided Centrelink for their nominated bank account, Paid Parental Leave funds frequency and pay cut-off date and pay cycle frequency. Australian Business Number (ABN): the Australian Business Number of the employer. Centrelink Reference Number (CRN): the Centrelink Reference Number for the employer. This number is useful when communicating with Centrelink. BSB: the BSB for the bank account that Centrelink deposited the Paid Parental Leave funds into. Account number: the account number for the bank account that Centrelink deposited the Paid Parental Leave funds into. The second section of the Centrelink Payment Advice provides a list of the employees for who the Paid Parental Leave funds have been provided. The following information is included: Employee name: the employee s family name followed by their first given name and the initial of their second given name. Employee ID: the employee s payroll number is provided for the employer s reference. It is provided by the employee in their claim form. Employers may update it online through Centrelink Business Online Services. Paid Parental Leave (PPL) claim reference: a unique identifier allocated to the employee s claim. Funding amount: the amount provided by Centrelink to the employer for the employee in this Paid Parental Leave funding amount. 24

Paid Parental Leave scheme Employer Toolkit Daily rate: as at 1 July 2011, the daily rate is $117.88 per day before tax, based on the standard working week of 38 hours and the hourly National Minimum Wage rate of $15.51 an hour. The daily rate is 7.6 hours at the hourly rate. Parental Leave Pay is payable for each day in a standard working week, Monday to Friday, that falls in the Paid Parental Leave period. Funding period: the period relevant to the funding amount provided for this employee in this instalment Funding period start date: the start date is the first day of the funding period. Funding period end date: the end date is the last day of the funding period. Payment Group Employers may receive more than one payment in their bank account for employees listed on the one Centrelink Payment Advice. This occurs if an employer has employees based in different areas of Australia. Centrelink will group employees in the Centrelink Payment Advice by Payment Group. For example, employees will appear under Payment Group A, Payment Group B, etc. Payment Groups are necessary because Centrelink s database allocates customers to system environments according to their location. Funds for individual employees are grouped together with other employees within that environment before being provided to employers. For national businesses, there can be up to 11 different Payment Groups representing each of Centrelink s database environments. The following table describes the state that relates to each Centrelink environment. Frequently asked questions about Centrelink Payment Advice What if an employer doesn t receive or has misplaced a Centrelink Payment Advice? If an employer has registered for Centrelink Business Online Services and has subscribed to Organisational Online Mail, they will be able to view online letters for 91 days before they are archived. If a copy of a Centrelink Payment Advice has been misplaced, employers will be able to view, print, or save it to their local drive from Organisational Online Mail. If an employer has not received a Centrelink Payment Advice online and it is not available online via Centrelink Business Online Services, or they have not received a Centrelink Payment Advice by mail, they can contact Centrelink through the Paid Parental Leave mailbox at pplinfo@centrelink.gov.au or call the Centrelink Business Hotline on 13 1158. Why does an employee appear twice in the same Centrelink Payment Advice? The daily rate of Parental Leave Pay will increase when the National Minimum Wage increases. If the daily rate of Parental Leave Pay increases part-way through a Paid Parental Leave funding period, the employee s name will appear on two lines in the Centrelink Payment Advice. The employee will have one funding period for the old rate, and one funding period for the new rate. The advice will show the length of the funding period for each rate. Environment K K,R,S B B,G A H J,M P I State Australian Capital Territory New South Wales Northern Territory Queensland South Australia Tasmania Victoria Western Australia International 25

Overpayments In some circumstances, excess Paid Parental Leave funds may be given to an employer and/or their employee may receive an overpayment of Parental Leave Pay. This may occur, for example, where an employee is no longer entitled to receive Parental Leave Pay because they have returned to work part way through their Paid Parental Leave period and Centrelink has not been notified. Paid Parental Leave funds may be in excess because an employer is unable to provide Parental Leave Pay to their employee. For example, the employee has closed their bank account and cannot be contacted. If an employer becomes aware of an overpayment to either themselves or their employee, they should advise Centrelink immediately. Centrelink will then work out who is liable to repay any overpaid amount. Centrelink will contact the employer and confirm the details of the situation. Centrelink will also discuss the handling of any overpayment with the employer and work with them to ensure any relevant records are corrected. If an employer is holding overpaid Paid Parental Leave funds and has not provided Parental Leave Pay to their employee, they will be asked to repay the funds to Centrelink within 28 days of receiving a notice. If an employee has received an overpaid amount of Parental Leave Pay and the employer has remitted the PAYG to the ATO, Centrelink will recover the gross amount of the overpayment from the employee. Both the employer and their employee will be notified about the overpayment. The following information outlines the actions that will need to be taken in relation to payment summaries and PAYG withholdings. Any actions the employer is required to take will be the same as those that apply to overpayments of salary and wages. Overpayments and payment summaries If one of their employees has received an overpayment of Parental Leave Pay, the employer will need to take action in relation to their annual or part-year payment summary. If the employer is aware of an overpayment of Parental Leave Pay before they have issued an employee with an annual or part-year payment summary for the financial year in which the overpayment occurred, the employer must not include the overpaid amount in the payment summary. If the employer is aware of an overpayment of Parental Leave Pay after they have issued an employee with a payment summary for the financial year in which the overpayment occurred, the employer will have 28 days to: issue an amended payment summary to their employee, or give their employee a letter containing relevant information about the overpayment, or tell Centrelink that they will not be giving the employee an amended payment summary or a letter. Overpayments and refunding PAYG withholding payments If Centrelink recovers the gross amount of the overpaid Parental Leave Pay from an employee, the employer may need to refund their employee the PAYG withholding amount for the overpaid Parental Leave Pay. The employer must refund the withholding amount for the overpaid Parental Leave Pay if, before the end of the financial year in which the overpayment occurs: the employer becomes aware that their employee received an overpayment of Parental Leave Pay, or their employee requests a refund of the withholding amount. If the employer has refunded a PAYG withholding amount to an employee, and it is for a withholding amount the employer has previously remitted to the ATO, the employer can either: recover the refunded amount from the Commissioner of Taxation as a debt, or offset or reduce another payment to the Commissioner of Taxation by the refunded withholding amount. The employer does not need to refund the withholding amount if, after the end of the financial year, they become aware that their employee received an overpayment of Parental Leave Pay or their employee requests a refund of a withholding amount. The employee can apply in writing to the Commissioner of Taxation for a refund in this case. For more information about amending payment summaries and refunding withholding amounts, contact the Australian Taxation Office. 26

Paid Parental Leave scheme Employer Toolkit Underpayments An employer will not have to provide Parental Leave Pay to their employee until they have received sufficient funds from Centrelink. Centrelink will provide the funds to the employer in advance of their employee s payroll cut-off day. If an employer considers that they do not have sufficient funds to provide the next payment of Parental Leave Pay to their employee on the day it is due to be paid, the employer should contact the Centrelink Business Hotline on 13 1158 as soon as possible. In most cases employers will receive the required funds seven calendar days before their payroll cut-off. This should allow sufficient time for any problems to be resolved so that the employee does not experience any delay in receiving their Parental Leave Pay. Dispute resolution Employer responsibilities to their employee under the Paid Parental Leave scheme are to: provide Parental Leave Pay to their eligible employee in accordance with their usual pay cycle and within the period advised by Centrelink withhold tax from Parental Leave Pay under the usual PAYG withholding arrangements provide employees with access to a written record of their Parental Leave Pay usually a pay slip no later than one working day after the pay has been transferred, and include Parental Leave Pay in the total amounts on their employee s annual and part-year payment summary. If an employer and their employee have a dispute about Parental Leave Pay, Centrelink will seek to help both parties to resolve the matter. If Centrelink can help to resolve the dispute, Centrelink will notify both the employer and their employee of the agreed actions and outcomes. If Centrelink can t help to resolve the dispute, and it relates to the employer not meeting their employer obligations under the scheme, the matter may be referred to the Fair Work Ombudsman for further investigation. In the event that this action is required, Centrelink will notify the employer and the employee of the referral. Review and appeals for the Paid Parental Leave scheme What if an employer does not agree with Centrelink s decision? Centrelink will use information included in the employee s claim form about their employment with their employer, to decide if the employer will provide Parental Leave Pay. If an employer does not agree with the decision that they are to provide Parental Leave Pay to their employee, they will have up to 14 days from the date of the letter notifying them of the decision to seek a review. An employer may seek a review of a decision that they are required to provide Parental Leave Pay on the basis that their employee: has not been employed by them for 12 months or more immediately prior to their child s expected date of birth or adoption (for pre-birth claims) or the later of the expected date and actual date of birth or adoption (for claims made after the birth or adoption) will not be employed by the employer while they receive Parental Leave Pay is likely to receive less than eight weeks of Parental Leave Pay, and/or is not an Australian-based employee. How does an employer seek a review of a Centrelink decision? To seek a review of the decision, an employer must apply in writing to Centrelink within 14 days from the date of the decision. The employer will be asked to provide information supporting their claim that the decision is incorrect. For example, if an employer believes the employee will have less than 12 months service at the expected date of birth or adoption, they may be asked to provide information of when the employee commenced work with the employer. A Centrelink Authorised Review Officer will undertake the review by considering the information used to make the original decision and the evidence the employer has provided to support their request for review. 27

An Authorised Review Officer has had no involvement in the employer s case. The Authorised Review Officer will notify the employer in writing of the outcome of the review. If the Authorised Review Officer decides in the employer s favour, the employer will not have to provide Parental Leave Pay to their employee. The Family Assistance Office will provide Parental Leave Pay to the employee directly. How does an employer appeal to the Social Security Appeals Tribunal? The Social Security Appeals Tribunal is an independent body responsible for reviewing administrative decisions. The Social Security Appeals Tribunal can only consider a decision that has been previously reviewed by an Authorised Review Officer. Once an employer has requested an appeal in the Social Security Appeals Tribunal, the employer will be contacted by a Case Manager. The Case Manager will provide the employer with information at each step of the appeal process and will arrange a hearing date for their appeal. After deciding on the appeal, the Social Security Appeals Tribunal will write to the employer and Centrelink to notify of its decision. If the Social Security Appeals Tribunal decides that Centrelink s original decision is incorrect, the employer will not have to provide Parental Leave Pay to their employee. The Family Assistance Office will provide Parental Leave Pay to their employee directly. If the Social Security Appeals Tribunal decides that the employer is required to provide Parental Leave Pay to their employee, they will have 14 days from the date of the decision to submit the information required for Centrelink to provide Paid Parental Leave funds to them. For more information about the Social Security Appeals Tribunal: call Freecall 1800 011 140 or TTY 1800 060 116 visit the Social Security Appeals Tribunal website at www.ssat.gov.au or write to the Social Security Appeals Tribunal at GPO Box 9943 in the nearest capital city. What will happen if an employee and their employer disagree on a Paid Parental Leave scheme matter? If an employee is concerned about the amount of Parental Leave Pay they receive or about any of the other employer obligations under the scheme, the employee is encouraged to discuss the matter directly with the employer in the first instance. Employer obligations to their employees include the requirement to: provide Parental Leave Pay to their employee in their usual pay cycle and during the period advised by Centrelink withhold tax under the usual PAYG withholding arrangements provide the employee with access to a written record of the Parental Leave Pay usually a pay slip no later than one working day after the pay has been transferred, and include Parental Leave Pay in the total amounts on the employee s annual or part-year payment summary. If an employer and their employee are unable to resolve a dispute, the employee may contact Centrelink through the Family Assistance Office. Centrelink will look into the case and, if necessary, try to assist the employer and their employee with a resolution. If required, any concerns the employer may have with their obligations under the scheme may also be discussed with Centrelink. If the matter cannot be resolved with the help of Centrelink, it may be referred to the Fair Work Ombudsman for investigation. The Fair Work Ombudsman can investigate and enforce an employer s obligations under the Paid Parental Leave scheme for situations that have been referred by Centrelink. While the Fair Work Ombudsman is investigating a matter, the Family Assistance Office may provide the employee with Parental Leave Pay for any period that is not covered by funds already provided to the employer. The Fair Work Ombudsman will undertake the investigation in line with its existing processes for investigating allegations of non-payment of wages. The Fair Work Ombudsman s investigations may result in penalties being applied for breaches of employer obligations. 28

Paid Parental Leave scheme Employer Toolkit Section four: Where do employers go for more information 29

The Employer Toolkit is designed to assist employers, human resources staff, accountants and tax practitioners prepare employers for their role in providing Parental Leave Pay to their eligible employees. Stakeholders who have questions, comments or other feedback should direct their enquiries to the Centrelink Paid Parental Leave mailbox at pplinfo@centrelink.gov.au Information and frequently asked questions about the employer role in the Paid Parental Leave scheme may be accessed by visiting Paid Parental Leave scheme for employers at www.centrelink.gov.au The content will be periodically updated. For further information the employer role: visit the business section of the Centrelink website www.centrelink.gov.au/business call the Centrelink Business Hotline on 13 1158, or mail an enquiry to: PPL Employer Processing Team PO Box 2400 Hobart TAS 7001 For more information about working entitlements and workplace obligations: www.fairwork.gov.au or call 13 1394. For more information about small business: visit business.gov.au or call 1800 777 275. Disclaimer This information is accurate as at July 2011. If you use this publication after that date, please check with us that the details are current. 30

Paid Parental Leave scheme Employer Toolkit Appendix A: Centrelink Payment Advice formats 31

Sample report explanation This attachment provides a sample output of the Paid Parental Leave scheme Centrelink Payment Advice in PDF, HTML, CSV and XML file formats. It also provides details of the transactions and data elements in CSV and XML formats. Sample report explanation The employer s name is Best Foods Pty Ltd and their ABN is 12354678912. Centrelink has allocated them a Customer Reference Number (CRN) of 123 456 789X. They have provided Centrelink with Fortnightly Night Staff as the name of their Payment Destination. This Payment Destination has a BSB of 123456, Account Number of 123456789, and they have requested to receive whole fortnightly payments of Paid Parental Leave funds. The Paid Parental Leave funds are provided for the employer s 9 March 2011 pay date. The employer has a payroll cut-off two days before a pay date. This means that the employer needs to have the funds by 7 March 2011. Centrelink provides the funds on 28 February 2011 to ensure the employer has the funds on time to meet their cut-off. The employer has a fortnightly pay cycle and pays their employees in arrears. This means that on 9 March 2011, the employer would be paying amounts for the pay period from 23 February through to 8 March 2011 inclusive. The Paid Parental Leave funds relate to five employees split across two Payment Groups. Funds relating to three employees Mary, Susan and Melanie were a standard whole fortnightly amount. Funds relating to Janet-Leigh included two whole fortnightly amounts. Funds relating to Kelly were an incomplete fortnight this may occur at the end of an employee s Paid Parental Leave period when that period is less than 18 weeks. PDF output format overview If the employer choose to receive their advices in PDF format or as paper advices in the post, they will receive a table outlining the breakdown of Paid Parental Leave funds per employee. PDF sample output This is a sample output of the PDF or paper version of a Centrelink Payment Advice. See the Terms used in a Centrelink Payment Advice section in the Employer Toolkit for information about the terms used in the Centrelink Payment Advice. 32

Paid Parental Leave scheme Employer Toolkit HTML output format overview If the employer chooses to receive their advices in HTML format, they will receive a table outlining the breakdown of Paid Parental Leave funds per employee. HTML sample output This is a sample output of the HTML version of a Centrelink Payment Advice. See the Terms used in a Centrelink Payment Advice section in the Employer Toolkit for information about the terms used in the Centrelink Payment Advice. 33

CSV output format overview As of 19 May 2011, several fields in the Payment Advice Guide were updated. Table PYI523: Employer details the Transaction Code field length was updated from 6 to 10. Table PYI522: Payment report the Period Start Date field length was updated from 11 to 8. Table PYI522: Payment report the Period End Date field length was updated from 11 to 8. CSV PYI523: Employer details This transaction identifies the organisation record that will process the advice. It identifies the legal entity of the employer and the payroll to which the employee belongs. Field Name Format Field Length Description/Value Transaction Code Alphanumeric 10 Identifies the source transaction (PYI523) Business Name String 120 Business name of the employer Business ABN Numeric 11 Australian Business Number of the employer Business CRN Alphanumeric 10 The Centrelink Reference Number given to the employer Payment Destination Name String 30 The short description provided for your nominated bank account, Paid Parental Leave funds frequency and pay cut-off date and frequency Delivery Date Alphanumeric 8 The date the payment will be deposited into the nominated bank account Format: ddmmyyyy Payment Frequency Alphanumeric 3 Value equals either 2WE (fortnightly) or 6WE (six weekly) Bank Account Name String 30 The name on the bank account BSB number Numeric 6 Bank sub branch number Bank Account Number String 9 Bank account number 34

Paid Parental Leave scheme Employer Toolkit CSV PYI522: Payment report This transaction identifies the individuals for whom a payment has been made. There is one of these transactions for each employee included in the total payment. This transaction will be sent each time a payment is made to an employer for an employee. Field Name Format Field Length Description/Value Transaction Code Alphanumeric 10 Identifies the Source Transaction (PYI522) Payment Destination Name Free text 30 The short description provided for your nominated bank account, Paid Parental Leave funding amount frequency and pay cut-off date and frequency Employee Name Alphanumeric 26 This field contains the customer name Format: SURNAME<SPACE>FIRSTNAME<SPAC E>INITIAL Employee Identification String 20 The employer s identification number for the employee PPL Claim Reference String 15 Identifies the PPL claim which is being paid Format: aannnnnnnna/nnn Example: PA00000068T/001 Centrelink Environment ID Alpha 1 The Payment Group of the employee, determined by the Centrelink environment. Valid Values: A, B, G, H, I, J, K, M, R, S, P Delivery Date Alphanumeric 8 Date the payment is due to be deposited into the bank account Format: ddmmyyyy Payment Amount Numeric 8 This field contains the gross amount paid for the period for this customer. It is the actual amount paid by Centrelink to the employer for the stated period Format: 00000000 cents Daily Rate Numeric 8 The daily rate paid for the employee Format: 00000000 cents Period Start Date Alphanumeric 8 Format: ddmmyyyy Period End Date Alphanumeric 8 Format: ddmmyyyy 35

CSV PYI542: Total payment reconciliation Grouped payments are deposited into the nominated bank account of the employer on a regular basis. They are grouped by delivery date, benefit group (which will always be PPL) and the Centrelink Payment Group (environment) from which the payment was made. The reconciliation transactions (PYI542) sent by Centrelink are designed to assist with reconciling the grouped payments deposited into the employer s bank account with the individual customer payments reported on the PYI522 transactions. Field Name Format Field Length Description /Value Transaction Code Alphanumeric 10 Identifies the Source Transaction (PYI542) Payment Destination Name Alpha 30 The short description provided for your nominated bank account, Paid Parental Leave funding amount frequency and pay cut-off date and frequency Centrelink Environment ID Alpha 1 The Payment Group of the employee, determined by the Centrelink environment Valid Values: A, B, G, H, I, J, K, M, R, S, P Delivery Date Alphanumeric 8 Date the payment is due to be deposited into the bank account Format: ddmmyyyy Total Payment Amount Numeric 10 Sum of all employee PPL payment transactions for this payroll, delivery date and environment, in cents Format: 0000000000 cents CSV PYI543 Parental Leave Pay: National reconciliation This transaction gives the totals of payments from across all the Centrelink environments. Field Name Format Field Length Description /Value Transaction Code Alphanumeric 10 Identifies the Source Transaction (PYI543) Payment Destination Name Alpha 30 The short description provided for your nominated bank account, Paid Parental Leave funds frequency and pay cut-off date and frequency Delivery Date Alphanumeric 8 Date the payment is due to be deposited into the bank account Format: ddmmyyyy Total Payment Amount Numeric 10 Sum of all employee PPL payment transactions for this payroll, delivery date and environment, in cents Format: 0000000000 cents 36

Paid Parental Leave scheme Employer Toolkit CSV sample output PYI523,BEST FOODS PTY LTD,12345678912,123456789X,FORTNIGHTLY NIGHT STAFF,28022011,2WE,BEST FOODS,123456,123456789 PYI522,FORTNIGHTLY NIGHT STAFF,WHITE MARY M,123456789,PA00000068T/001,A,28022011,114000,11400,01032011,14032011 PYI522,FORTNIGHTLY NIGHT STAFF,GREEN SUSAN J,11123456,PA00000023T/001,A,28022011,114000,11400,08032011,21032011 PYI522,FORTNIGHTLY NIGHT STAFF,BLACK JANET-LEIGH K,73673556,PA00000094R/001,A,28022011,228000,11400,18022011,17032011 PYI542,FORTNIGHTLY NIGHT STAFF,A,28022011,456000 PYI522,FORTNIGHTLY NIGHT STAFF,BROWN MELANIE,625555,PG00000368T/002,G,28022011,114000,11400,01032011,14032011 PYI522,FORTNIGHTLY NIGHT STAFF,GREY KELLY S,1236666,PG00000428T/001,G,28022011,11400,11400,07032011,07032011 PYI542,FORTNIGHTLY NIGHT STAFF,G,28022011,125400 PYI543,FORTNIGHTLY NIGHT STAFF,28022011,581400 37

XML output format overview If the employer chooses to receive their advices in XML format, they will receive a report consisting of several sections. The sections will be: 1. Employer Details Transaction type of PYI523 Centrelink s Reference Number for the employer Report format Report date Payment Destination Name Business name of the employer ABN of the employer Delivery date of the payment Funding payment frequency Bank account name Bank account BSB Bank account number 2. Employee payment details occurs multiple times according to the number of employees Transaction type of PYI522 Environment identification Employee name Employee identification PPL Claim Reference Number Delivery date Funding amount for this employee Daily rate Start date of the funding period End date of the funding period 3. Reconciliation Data for each local environment Transaction type of PYI542 Centrelink environment ID Delivery date Total amount paid 4. Reconciliation Data total for all environments Transaction type of PYI543 Payment Destination Name Delivery date Total amount paid 38

Paid Parental Leave scheme Employer Toolkit XML Elements Name Type Length Description Valid Values <ppltrndata> <paydestrpt> <batchhdr> Paid Parental Leave transaction data signifying the start of this report The Payment Destination relating to this report Batch header element with the employer details <trntype> Alphanumeric 6 Transaction type Value: PYI523 header transaction under <paydestrpt> and <btchhdr> PYI522 payment transaction for each employee under <batchdata>, <paygrp> and <paytrn> PYI542 totals for each group of employees under <batchdata>, <paygrp> and <paygrptot> PYI543 Total amount of PPL funding paid to the employer s bank account. Under <batchdata>, <paygrp> and <payallgrptot>. <tpid> Alphanumeric 10 Centrelink s identification for the organisation the CRN given to the employer by Centrelink Format: nnnnnnnnna Example: 123456789X <rptfmt> Alpha 3 The format of the report Value = XML <rptdate> Numeric 10 The date of the report Format: yyyy-mm-dd <paydestdesc> String 30 The description given by the employer to identify the Payment Destination <busname> String 120 The business name of the employer Free text Free text <emplyrabn> Numeric 11 The Australian Business Number <dlvrydate> Numeric 10 The date the funds will be deposited into the employer s bank account <pplpayfreq> Alphanumeric 3 The frequency the organisation will receive payments. Format: yyyy-mm-dd Value:2WE = fortnightly 6WE = 6 weekly <acctname> Alphanumeric 30 The name on the bank account Format: free text <acctbsb> Numeric 6 Bank sub branch number <acctnum> String 9 Bank account number <batchdata> The start of the data for this employer 39

Name Type Length Description Valid Values <paygrp> The payment data for a group of employees according to Centrelink s Payment Groups (environments) This will be repeated for each Payment Group <paytrn> Payment transaction data follows. One PYI522 for each employee included in this payment Repeated for each employee for whom Parental Leave Pay is included <trntype> Alphanumeric 6 Transaction type PYI522 payment transaction for each employee <envid> Alpha 1 The Payment Group of the employee, determined by the Centrelink environment Valid Values: A, B, G, H, I, J, K, M, R, S, P. <empname> String 26 The name of the employee Surname<space>First Name<space>Middle initial <empid> string 23 The employee identifier Free text as provided by the employee and/or employer <pplclaimref> String 15 The PPL reference and claim number made up of 2 alpha 8numeric 1alpha /3numeric. No spaces <payamt> String 8 The gross amount paid for this employee in cents <paydlyrate> String 8 The daily rate for this payment, in cents <paystartdate> Numeric 10 The start date of the funding period <payenddate> Numeric 10 The end date of the funding period <totpayamt> String 10 The total payment for customers at the Payment Group (environment) level within the <paygrptot> node, in cents. The total amount for all groups when in the <payallgrptot> node Format: aannnnnnnna/nnn For example: PB00000001F/001 Format: 00000000 Format: 00000000 Format: yyyy-mm-dd Format: yyyy-mm-dd Format: 0000000000 <paygrptot> The node indicating the group totals follow for each Payment Group (environment) <trntype> Alpha numeric 6 Transaction type PYI542 totals for each group of employees under <batchdata>, <paygrp> and <paygrptot> Value: PYI542 40

Paid Parental Leave scheme Employer Toolkit Name Type Length Description Valid Values <envid> Alpha 1 The Payment Group of the employee, determined by the Centrelink environment <totpayamt> String 10 The total amount for all groups, across all Payment Groups, in cents Valid Values: A, B, G, H, I, J, K, M, R, S, P. Format: 0000000000 <payallgrptot> The total payment for all Payment Groups <trntype> Transaction type PYI543 Total amount of Paid Parental Leave funding paid to the employer bank account. Under <batchdata>, <paygrp> and <payallgrptot> Value: PYI543 <paydestdesc> String 30 The description given by the employer to identify the Payment Destination <dlvrydate> Numeric 10 The delivery date for the payment the date it will be in the employer s bank account <totpayamt> String 10 The total amount for all Payment Groups (environments), in cents Free text Format: yyyy-mm-dd Format: 0000000000 41

XML sample file one customer only The following XML sample file shows the format of the file and where each section repeats with additional employees and Payment Groups (Centrelink environments). 42

Paid Parental Leave scheme Employer Toolkit XML sample file complete example The following XML sample file shows a full example of an employer with multiple employers and Payment Groups. <ppltrndata> <paydestrpt> <batchhdr> <trntype>pyi523</trntype> <tpid>123456789x</tpid> <rptfmt>xml</rptfmt> <rptdate>2011-02-28 </rptdate> <paydestdesc> FORTNIGHTLY NIGHT STAFF</payDestDesc> <busname>best FOODS PTY LTD</busName> <emplyrabn>12345678912</emplyrabn> <dlvrydate>2011-02-28</dlvrydate> <pplpayfreq>2we</pplpayfreq> <acctname>best FOODS</acctName> <acctbsb>123456</acctbsb> <acctnum>123456789</acctnum> </batchhdr> <batchdata> <paygrp> <paytrn> <trntype>pyi522</trntype> <envid>a</envid> <empname>white MARY M</empName> <empid>123456789</empid> <pplclaimref> PA00000068T/001</pplClaimRef> <dlvrydate>2011-02-28</dlvrydate> <payamt>114000</payamt> <paydlyrate>11400</paydlyrate> <paystartdate>2011-03-01</paystartdate> <payenddate>2011-03-14</payenddate> </paytrn> <paytrn> <trntype>pyi522</trntype> <envid>a</envid> <empname>green SUSAN J</empName> <empid>11123456</empid> <pplclaimref> PA00000023T/001</pplClaimRef> <dlvrydate>2011-02-28</dlvrydate> <payamt>114000</payamt> <paydlyrate>11400</paydlyrate> <paystartdate>2011-03-08</paystartdate> <payenddate>2011-03-21</payenddate> </paytrn> <paytrn> <trntype>pyi522</trntype> <envid>a</envid> <empname>black JANET-LEIGH K</empName> <empid>73673556</empid> <pplclaimref> PA00000094R/001</pplClaimRef> <dlvrydate>2011-02-28</dlvrydate> <payamt>228000</payamt> <paydlyrate>11400</paydlyrate> <paystartdate>2011-02-18</paystartdate> 43

44 <payenddate>2011-03-17</payenddate> </paytrn> <paygrptot> <trntype>pyi542</trntype> <paydestdesc>fortnightly NIGHT STAFF</payDestDesc> <envid>a</envid> <dlvrydate>2011-02-28</dlvrydate> <totpayamt>456000</totpayamt> </paygrptot> </paygrp> <paygrp> <paytrn> <trntype>pyi522</trntype> <envid>g</envid> <empname>brown MELANIE</empName> <empid>625555</empid> <pplclaimref> PG00000368T/002</pplClaimRef> <dlvrydate>2011-02-28</dlvrydate> <payamt>114000</payamt> <paydlyrate>11400</paydlyrate> <paystartdate>2011-03-01</paystartdate> <payenddate>2011-03-14</payenddate> </paytrn> <paytrn> <trntype>pyi522</trntype> <envid>g</envid> <empname>grey KELLY S</empName> <empid>1236666</empid> <pplclaimref> PG00000428T/001</pplClaimRef> <dlvrydate>2011-02-28</dlvrydate> <payamt>11400</payamt> <paydlyrate>11400</paydlyrate> <paystartdate>2011-03-07</paystartdate> <payenddate>2011-03-07</payenddate> </paytrn> <paygrptot> <trntype>pyi542</trntype> <paydestdesc>fortnightly NIGHT STAFF</payDestDesc> <envid>g</envid> <dlvrydate>2011-02-28</dlvrydate> <totpayamt>125400</totpayamt> </paygrptot> </paygrp> <payallgrptot> <trntype>pyi543</trntype> <paydestdesc>fortnightly NIGHT STAFF</payDestDesc> <dlvrydate>2011-02-28</dlvrydate> <totpayamt>581400</totpayamt> </payallgrptot> </batchdata> </paydestrpt> </ppltrndata>

46 FPR081.1107