Anyone who receives Parental Leave Pay from Services Australia, for a child born or adopted on or after 1 July 2025, will be eligible for a Paid Parental Leave Superannuation Contribution (PPLSC) from the ATO.
PPLSC is:
- based on the Superannuation Guarantee rate, and will include an interest component
- paid as a lump sum after the end of the financial year in which Parental Leave Pay was received
- usually paid to the super fund where superannuation contributions are currently paid (including SMSFs).
First payments of the PPLSC from us will commence from July 2026. Our systems will identify an eligible destination based on a hierarchy prescribed in the Paid Parental Leave RulesExternal Link.
PPLSC will be treated as a concessional contribution and subject to tax (at 15%) as applies to concessional contributions.
Remittance and recovery of PPLSC amounts to or from super funds will occur via Government Contribution Transaction Request (GCTR) and Government Contributions Amendment Request (GCTAR) messages.
PPLSC amounts will be identifiable through the following characteristics in messages:
- PPLSC amounts to or from us will use existing super guarantee (SG) message types in SuperStream
- the respective full financial year period will be listed, and
- the ATO’s ABN will be listed as the employer.
Super funds will be required to report PPLSC to the ATO in the same way it was sent (i.e. with the same identifying characteristics) as per Government Contributions Transaction Request (GCTR) and Government Contributions Amendment Request (GCTAR) message which will contain:
- SG contribution type
- ATO ABN
- Full financial year period start and end dates.
Funds that cannot process a remittance or recovery notice will return details via existing ePVA process.
For more information about PPLSC, visit ato.gov.au/PPLSC.
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