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Eligible working parents of children born or adopted may be entitled to the paid parental leave scheme to help them care for a new baby. The pay is for up to 18 weeks at the national minimum wage (currently $672.60 per week before tax) and is paid by either your employer or the government (where employers do not provide parental leave entitlements). You can claim for paid parental leave up to three months in advance.

To be eligible you must have worked at least 330 hours across 10 of the 13 months prior to the birth of your child, but your annual salary must also be less than $150 000. The work test has been extended so that mothers can count periods of paid parental leave they've taken for earlier births as ‘work'.

TAX FACT

Paid parental leave is subject to income tax and may also affect other government benefits such as child support, health care cards and public housing. In contrast, the Newborn Upfront Payment and Supplement is not taxable and not considered income for family assistance or social security purposes. For more information on paid parental leave go to www.australia.gov.au/paidparentalleave.

TAX FACT

Since 1 July 2016, parents are prevented from ‘double-dipping' into parental leave, where they have simultaneous access to employer-funded benefits at the same level or more than the government scheme. If the employer-paid leave is less, then they will only receive the difference.

TAX FACT

For children born after 1 March 2014, Family Tax Benefit Part A recipients may be entitled to a $532 Newborn Upfront Payment and up to $1595.23 for a Newborn Supplement (reduced to $1064.35 in total for subsequent children), payable via normal fortnightly payments over a three-month period. These payments are not taxable.