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.

Paid Parental Leave Guide updates - 2025

15 December 2025 (v1.94)

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6.3.6.60Waiver of debt - special circumstancesUpdated to reflect legislative change.

3 November 2025 (v1.93)

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2.4.1Australian residency test for PLPClarified policy.

22 September 2025 (v1.92)

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1.1.E.40EmployeeUpdated Act reference.
5.1.3Employer response to notice of employer determination for PLPUpdated Act reference.
6.3.4.10Debt recovery by legal proceedingsClarified policy and updated Act reference.
6.3.5Writing off debtsAdded Act reference.
6.3.6.10General provisions for waiver of debtsClarified policy.

11 August 2025 (v1.91)

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1.1.C.40Chief Executive CentrelinkClarified definition.
1.1.C.50Chief Executive MedicareClarified definition.
1.1.C.120Commissioner of PoliceAdded Policy reference.
1.1.C.140Compliance noticeClarified definition.
1.1.C.142Concessional contributionNew definition.
1.1.E.35Eligible accountNew definition.
1.1.E.38Eligible personal superannuation contributionNew definition.
1.1.M.20Minimum amount of PPL funding amountClarified definition.
1.1.M.30Multiplier amountNew definition.
1.1.N.20Nominal interest rate amountClarified definition and added Act reference and Policy reference.
1.1.P.70PaydayAdded Policy reference.
1.1.P.75Payment dateClarified policy and added Act reference.
1.1.P.90Payment summaryAdded Act reference and Policy reference.
1.1.P.260PrincipalAdded Act reference and Policy reference.
1.1.V.30Vocational placementClarified policy and added Policy reference.
1.2.2Impact of PLP & the PPLSC on other entitlementsClarified policy.
1.2.2.10Family assistanceClarified policy.
1.2.2.20Social security & other paymentsClarified policy.
1.2.2.30Taxation & superannuationClarified policy and added Act reference.
4.3.2.35Deductions from PLP to avoid overpayment of ISPClarified policy.
4.3.5.10Giving a record of PLP payment to a personClarified policy and added Act reference.
4.3.8.30Employer determination for PLP comes into force after reviewClarified policy and added Act reference.
4.3.8.40Effect of revocation of employer determination for PLPClarified policy.
4.3.8.70Effect of garnishee order on instalment of PLPClarified policy.
9PPL superannuation contribution (PPLSC)Clarified policy.
9.1Payability & calculation of the PPLSCClarified policy.
9.2.1Payment of the PPLSCClarified policy and added Act reference.
9.2.2PPLSC underpaymentsClarified policy and added Act reference.
9.2.3Return of a PPLSC or underpaid amountAdded example and Act reference.
9.2.4PPLSC overpaymentsClarified policy and added example and Act reference.

1 July 2025 (v1.90)

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-Using the Paid Parental Leave GuideUpdated to reflect restructure and legislative change.
1.1.A.75Amount overpaidNew definition.
1.1.A.77Approved formNew definition.
1.1.B.05Base contributionNew definition.
1.1.B.10Base interest rateNew definition.
1.1.C.125Commissioner of TaxationNew definition.
1.1.C.141Complying superannuation fundNew definition.
1.1.D.50Debt, debtorUpdated definition.
1.1.D.65DecisionNew definition.
1.1.F.10Family PPL income limitUpdated family PPL income limit.
1.1.G.15General interest chargeNew definition.
1.1.I.30Income yearUpdated definition.
1.1.I.55Individual PPL income limitUpdated individual PPL income limit.
1.1.I.85Interest charge rateNew definition.
1.1.L.20Legal personal representativeNew definition.
1.1.N.20Nominal interest rate amountNew definition.
1.1.P.75Payment dateNew definition.
1.1.P.85Payment shortfallNew definition.
1.1.P.210PPL requirementUpdated policy reference.
1.1.P.240PPL superannuation contribution (PPLSC)New definition.
1.1.P.275ProviderNew definition.
1.1.R.50Retirement savings accountNew definition.
1.1.S.96Superannuation guarantee charge percentageNew definition.
1.1.S.97Superannuation Holding Accounts Special AccountNew definition.
1.1.S.98Superannuation providerNew definition.
1.1.T.100TrusteeNew definition.
1.1.U.05Underpaid amountNew definition.
1.2PPL scheme - descriptionClarified policy to reflect legislative change.
1.2.1PPL scheme objectivesClarified policy to reflect legislative change.
1.3General administrationRestructured chapter due to legislative change.
1.4Administrative principlesRelocated Chapter from 1.3 due to restructure.
2.3.4Historical income limits for PLPUpdated to reflect indexation.
3.1Current rate of PLPUpdated rates.
3.2Historical rates of PLPUpdated rates.
5Determinations for PLPUpdated to reflect legislative change.
6Compliance & enforcement for PLPUpdated to reflect legislative change.
7Review of decisions for PLPUpdated to reflect legislative change.
7.1.3Withdrawal of application for reviewClarified policy.
8.3.1DelegationRestructured chapter due to legislative change.
8.3.2DecisionsUpdated to reflect legislative change.
9PPL superannuation contributionsRestructured part due to legislative change.
10Births & adoptions before 1 July 2023Relocated part due to restructure.

12 May 2025 (v1.89)

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1.1.B.30Born prematurelyUpdated Policy reference.
1.1.C.130Commonwealth agencyAdded Policy reference.
1.1.E.50EmployerUpdated Act reference.
1.1.P.100Payroll cut-offAdded Policy reference.
1.1.T.10Target foreign incomeClarified definition.
1.1.T.30Tax file number statementRemoved Act reference.

20 March 2025 (v1.88)

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1.1.P.130Permissible breakUpdated terminology.
2.2.8Permissible break for PLPUpdated terminology.

2 January 2025 (v1.87)

There were no policy changes for this release.