Superannuation During Parental Leave: Eligibility, Payments and Employer Rules
Learn when super is paid on parental leave, who qualifies for the 12% ATO contribution and how employer and unpaid leave differ.
Superannuation Calculator Australia · · 10 min read
Superannuation during parental leave depends on which payment you receive. Eligible government-funded Parental Leave Pay for a child born or adopted from 1 July 2025 attracts an additional 12% superannuation contribution paid by the Australian Taxation Office (ATO). Employer-funded parental leave payments are generally excluded from compulsory super guarantee (SG), although workplace agreements can provide contributions. Unpaid leave generally does not generate ordinary employer SG.
Check eligibility, the calculation, timing and your employer's conditions before deciding whether a contribution is missing.
Is super paid during parental leave in Australia?
YES, super is paid on eligible government Parental Leave Pay for children born or adopted from 1 July 2025. The ATO pays the Paid Parental Leave Superannuation Contribution (PPLSC) into a super fund, rather than adding it to the parent's bank payment. Employer-funded and unpaid leave have different rules.
The super payment comparison shows which organisation pays contributions under each leave arrangement. The table below provides the rules in accessible text.
The three payment types have separate super obligations:
| Payment type | Who pays super? | Main rule |
|---|---|---|
| Government Parental Leave Pay | ATO | 12% of eligible Parental Leave Pay plus applicable interest |
| Employer-funded paid parental leave | Employer, if a separate entitlement applies | Generally excluded from compulsory SG; check any award, agreement, contract or employer policy |
| Unpaid parental leave | Generally no ordinary SG | Some workplace agreements provide additional contributions |
According to the ATO's Paid Parental Leave Superannuation Contribution guidance, the government contribution is distinct from an employer's compulsory super guarantee (SG) payments.
Who qualifies for government parental leave super?
A parent qualifies for PPLSC when they receive eligible Australian Government Parental Leave Pay associated with a child born or adopted on or after 1 July 2025. Services Australia assesses Parental Leave Pay eligibility and the ATO administers the additional super contribution.
Time off work alone does not establish entitlement to government PPLSC. The relevant requirement is receipt of eligible government Parental Leave Pay. This includes eligible days shared between parents, with contributions calculated on each recipient's own payments. Services Australia's Parental Leave Pay assessment includes work, income and residency requirements, subject to specific exceptions. The work test generally requires work in 10 of the 13 months before birth or adoption, including at least 330 hours across those 10 months.
The birth or adoption date determines the family's maximum eligible days:
| Birth or adoption date | Maximum days | PPLSC eligibility |
|---|---|---|
| 1 July 2024 to 30 June 2025 | 110 (22 weeks) | No, based on child date |
| 1 July 2025 to 30 June 2026 | 120 (24 weeks) | Yes, on eligible payments |
| From 1 July 2026 | 130 (26 weeks) | Yes, on eligible payments |
According to Services Australia, How much Parental Leave Pay you can get (accessed October 2026), these are family maximums, not an automatic entitlement to the full amount for either parent.
How much super is paid on Parental Leave Pay?
The base PPLSC equals 12% of eligible government Parental Leave Pay, with an additional interest component calculated under the scheme. It is based on the government payment received, not the parent's prior salary or a separate employer parental leave benefit.
| Eligible government Parental Leave Pay | Base PPLSC at 12% |
|---|---|
| $5,000 | $600 |
| $10,000 | $1,200 |
| $20,000 | $2,400 |
These examples are arithmetic illustrations. The ATO determines the final payable contribution and applicable interest. For a separate estimate of ordinary employer contributions, use the Super Contributions Calculator Australia. You can explore the longer-term effect of missed deposits using the Super Projection Calculator Australia.
How much could 26 weeks of Parental Leave Pay add to super?
At the 2026–27 Parental Leave Pay rate of $1,004.70 per five-day week, the family's maximum 26 weeks (130 days) amounts to $26,122.20 before tax, producing $3,134.66 in base super at 12% before the ATO's interest component.
| Calculation | Amount |
|---|---|
| 26 × $1,004.70 | $26,122.20 |
| 12% × $26,122.20 | $3,134.66 |
| Additional interest | Determined by the ATO; not estimated here |
This assumes the full family entitlement of 130 eligible days for a child born or adopted from 1 July 2026 is paid at the 2026–27 rate. It is not necessarily the entitlement of one parent. Actual payments depend on eligible days, dates and the rate applicable when the parent receives Parental Leave Pay. See Services Australia's current rate for the payment period.
When will parental leave super reach your account?
The ATO pays PPLSC after the financial year in which eligible government Parental Leave Pay was received. The first contributions, relating to 2025–26 payments, started from July 2026 according to Services Australia. The date an individual fund records the payment can differ. PPLSC is not deposited alongside each fortnightly government leave payment.
Check the ATO and fund records after the relevant financial year rather than assuming a contribution is overdue during the leave period.
What happens if parental leave crosses two financial years?
When eligible Parental Leave Pay is received across two financial years, the contribution relates to the payments received in each financial year and is processed after each year ends.
For example, a payment received in June 2026 belongs to 2025–26, while one received in July 2026 belongs to 2026–27. Their associated super contributions are not necessarily deposited together. Match the dates of government payments to the fund transaction records before reporting a missing amount.
Does your employer pay super on employer-funded parental leave?
Employer-funded parental leave is separate from government Parental Leave Pay. Employer-funded parental leave payments are generally excluded from ordinary time earnings (OTE) for compulsory SG under section 12 of the Superannuation Guarantee (Administration) Regulations 2018. However, an enterprise agreement, award, employment contract or workplace policy can provide employer super contributions on that leave. Ordinary wages earned for work performed are assessed separately.
Check the actual leave benefit, any employer contribution promise and the payment type shown on your payslip. The separate 12% government PPLSC does not create an employer SG liability on employer-funded parental leave. According to the ATO, Superannuation Guarantee Ruling SGR 2009/2, paid parental leave is excluded from OTE.
Is super payable on unpaid parental leave?
NO, ordinary SG is generally not required for a period of unpaid parental leave because no qualifying earnings arise from the unpaid absence. However, some employers continue contributions under an enterprise agreement, public-sector policy or contractual benefit.
If a parent performs paid work or receives other qualifying earnings during the leave period, those payments require their own SG assessment.
How do employer-paid leave and government PLP contributions interact?
The employer pays SG on qualifying wages and any additional super required under a workplace arrangement. Employer-funded paid parental leave itself is generally excluded from compulsory SG. Separately, the ATO pays PPLSC based on eligible government Parental Leave Pay. These obligations have different calculation bases and administrators.
An employer that distributes government Parental Leave Pay through payroll does not calculate or remit the government PPLSC. Verify employer contributions against payslips and government PPLSC against ATO records.
How can you find and protect your super during parental leave?
Compare each payment with the administrator responsible for its super contribution. Check employer-funded wages and SG against payslips and fund transactions. Check government PPLSC through ATO records after the relevant financial year.
- Identify which payments were government Parental Leave Pay and which were employer-funded wages.
- Compare the employer's eligible earnings with payslip SG entries and super fund deposits.
- Sign in to myGov and inspect ATO super information after the applicable financial year.
- If employer SG appears unpaid, request an earnings calculation from payroll and follow the ATO unpaid super process if needed.
- If government PPLSC appears missing, confirm eligible Parental Leave Pay records and ask the ATO or Services Australia about the relevant stage of processing.
Review fund details and insurance arrangements before making fund changes. Some fund insurance covers are affected by prolonged periods without contributions. ASIC MoneySmart's Insurance through super guidance explains that cover is generally cancelled after 16 months without contributions, unless a member opts to keep it or an exception applies. Check your fund's policy and opt-in deadlines. For instructions on checking an account, see how to check your super balance. For a broad estimate of contributions and retirement savings, use the Superannuation Calculator Australia.
Can both parents receive PPLSC on their own Parental Leave Pay?
YES, each parent receiving eligible government Parental Leave Pay can receive PPLSC for their own eligible paid days. The contribution is linked to the Parental Leave Pay paid to that recipient, rather than a single combined amount divided automatically between parents.
Is a separate application required for PPLSC?
NO, a separate PPLSC claim is not required after the relevant government Parental Leave Pay claim. Services Australia assesses the underlying benefit and the ATO arranges the corresponding super contribution. Keep personal and fund information current.
Does the employer calculate the government parental leave super payment?
NO, employers do not calculate or pay government PPLSC. The ATO determines the contribution linked to eligible Parental Leave Pay. Employer payroll remains responsible for SG on qualifying wages and any additional parental leave contributions required by the applicable workplace arrangement.
Can unpaid parental leave stop regular employer SG contributions?
YES, regular SG contributions generally stop during a fully unpaid period if no qualifying earnings are paid. Contributions remain due on eligible earnings from paid work or other qualifying payments, assessed under the applicable rules.
Can public-sector agreements provide extra super on unpaid leave?
YES, some public-sector enterprise agreements continue employer super during unpaid parental leave. For example, clause 43 of the Office of the Fair Work Ombudsman Enterprise Agreement 2024–2027 provides employer contributions during unpaid parental leave for up to 52 weeks, calculated on the employee's nominal base salary. This is agreement-specific, not a universal entitlement.
Check your employer's current enterprise agreement, the covered period and the qualifying conditions before relying on this benefit.
Can parents nominate an eligible super fund to receive PPLSC?
YES, eligible parents can ensure the ATO has their current super fund details, although a separate choice is not required for the contribution to be assessed. In most circumstances, the ATO pays PPLSC to the fund receiving the person's current super contributions. Check that your name and address match the records held by the ATO, Services Australia and your fund, particularly after changing accounts.
Sources and verification (October 2026)
- Australian Taxation Office (ATO), Paid Parental Leave Superannuation Contribution, current program guidance.
- Services Australia, Paid Parental Leave scheme changes, accessed October 2026.
- Fair Work Ombudsman, Payment during parental leave, accessed October 2026.
- Services Australia, How much Parental Leave Pay you can get, 2026–27 rate and family entitlements, accessed October 2026.
- Services Australia, Work requirements for Parental Leave Pay, updated 1 April 2026.
- Australian Taxation Office (ATO), Superannuation Guarantee Ruling SGR 2009/2: Ordinary time earnings, consolidated ruling, accessed October 2026.
- Services Australia, Providing Parental Leave Pay for employers, current guidance.
- Office of the Fair Work Ombudsman, Enterprise Agreement 2024–2027, clauses 37–43, published April 2024.
- Australian Securities and Investments Commission (ASIC), MoneySmart, Insurance through super, accessed October 2026.
Written by
Superannuation Calculator Australia
Calculation guidance and general information; independent financial advice is not provided.