Paid Parental Leave changes support parents in lockdown
The Paid Parental Leave (PPL) scheme has been amended to enable expectant parents whose work has been affected by COVID lockdowns to access Parental Leave Pay or Dad and Partner Pay under the scheme.
Many people who would otherwise have qualified for PPL, may no longer meet the "work test" condition to be eligible for payment because of continued lockdowns across much of Australia.
For example, this could apply to a person who has been stood down, had their hours of work reduced or ceased work entirely, as a result of a lockdown.
The changes to the PPL ensure that the period a person receives a Commonwealth Government COVID payment or the COVID Disaster Payment (that is, because their work has been impacted by lockdowns) counts towards the work test, so that they may still receive Parental Leave Pay or Dad and Partner Pay.
Reminder of SG obligations for September 2021 quarter
Under the Superannuation Guarantee (SG) scheme, employers are required to make quarterly contributions on behalf of their employees.
From 1 July 2021, the minimum contribution required is 10% (up from 9.5%) of an employee's Ordinary Time Earnings base, up to a maximum quarterly contribution base of $58,920 for 2021-22.
Employers are reminded that the due date for making SG contributions for the September 2021 quarter is 28 October 2021.
Please do not hesitate to contact your Lowe Lippmann Relationship Partner if you wish to discuss any of these matters further.