From July 2026, we’ll start making the first Paid Parental Leave Super Contribution (PPLSC) payments to super funds.
A person will be eligible for PPLSC if they received Parental Leave Pay from Services Australia for a child born or adopted on or after 1 July 2025.
The contribution is based on the Superannuation Guarantee rate and includes an interest component. We’ll pay it as a lump sum after the end of the financial year in which Parental Leave Pay was received. We’ll generally pay it to the fund where the recipient’s super contributions are currently paid.
Funds should review their processes, so they can receive and allocate PPLSC payments to the correct member account and meet reporting requirements. Funds will also need to treat PPLSC as a concessional contribution subject to 15% tax, noting that no-TFN withholding tax will apply to PPLSC payments.
How to identify PPLSC payments
We’ll remit and recover PPLSC amounts through existing SuperStream message types.
Funds will identify PPLSC amounts through Government Contribution Transaction Request (GCTR) and Government Contributions Amendment Request (GCTAR) messages. These messages will include the Superannuation Guarantee contribution type, the full financial year period (for example 1 July 2026 – 30 June 2027) and the ATO’s Australian business number (ABN) in the employer field. It is mandatory to provide both of these in the message.
Funds will need to report PPLSC to us in the same way it was sent, using the same identifying characteristics. This includes in the GCTR or GCTAR messages, as relevant.
If a fund cannot process a remittance or recovery notice, it should return details through the existing ePVA process.
PPLSC has been added to the Super processing schedule. You can check the latest schedule for payment processing dates in our newsroom.
For more information about PPLSC, visit ato.gov.au/PPLSC.
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