Leave - Government Paid Parental Leave (GPPL)
Jan 20, 2025
2012
🎯 The reporting of payments for Government Paid Parental Leave (GPPL) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Government Paid Parental Leave (GPPL) is now reported separately under Paid Leave Type Code = P.
🎯 If you are unsure if this Pay Type applies to your circumstances, please refer to the Payee's Employment Contract or obtain advice from the Australian Taxation Office or Fair Work Ombudsman.
Government Paid Parental Leave (GPPL) applies when the Payee is paid by the payer on behalf of Services Australia (Centrelink), for their absence from work due to becoming the primary carer of a newborn or newly adopted child.
Payments with this Pay Type use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments). However, they are not Taxable or OTE (SGAA).
