The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

4.3.2.20 Deductions from PLP for PAYG withholding

Introduction

An employer or Centrelink may deduct an amount from an instalment of PLP if required under the Taxation Administration Act 1953 Schedule 1 section 12-110 (PAYG withholding).

An employer will deduct PAYG at a rate in accordance with the usual PAYG withholding arrangements.

Centrelink will deduct PAYG at a rate of 15% unless the person requests a different rate of PAYG withholding between 0 and 50%.

Act reference: PPLAct section 68 Deductions for PAYG withholding

Taxation Administration Act 1953 section 12-110 Social Security or other benefit payment

Last reviewed: 8 February 2021

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Paid Parental Leave Guide

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4.3.2.20 Deductions from PLP for PAYG withholding

Introduction