On maternity leave, the ATO pays 12% super, plus interest, on government Parental Leave Pay for a child born or adopted from 1 July 2025, but your employer owes no super guarantee on paid parental leave or unpaid leave unless your award, agreement, contract or workplace policy says so.
A year away from work is usually a patchwork: some weeks of Parental Leave Pay from the government, perhaps some paid leave from your employer, and a stretch with no pay at all. Each piece has its own super answer, its own payer and its own timing. The rules are the same for any parent, so this is also the answer to super on paid parental leave for partners and adoptive parents. Below, the three streams sit side by side, the ATO contribution is priced at 2026-27 rates, a worked year off shows the dollar gap, and the last section covers the verified ways to close it. How the leave and the payment themselves work is covered in maternity leave in Australia.
Key takeaways
- Government Parental Leave Pay attracts a 12% contribution plus interest, paid by the ATO, not your employer, for a child born or adopted from 1 July 2025.
- On all 130 days at the 2026-27 rate of $200.94 a day, that contribution is $3,134.66 before interest.
- It lands as one lump sum after the end of the financial year in which you received the Parental Leave Pay, so pay received in 2026-27 is topped up after 30 June 2027.
- Employer-paid parental leave is not qualifying earnings: super is owed on it only if your award, agreement, contract or policy requires it. Unpaid leave attracts none.
- In our worked example on $1,600 a week, a 12-month break of employer-paid leave, Parental Leave Pay and unpaid weeks leaves a super gap of $5,027.59 to $7,331.59 before interest and earnings.
- Carry-forward concessional contributions, deductible personal contributions and salary sacrifice can close it, within the $32,500 concessional cap for 2026-27.
Three kinds of maternity pay, three super answers
The super on any week of your leave depends on where that week's money comes from, not on what the leave is called. Map your plan week by week and match each stretch to a row.
| What you are paid while on leave | Super? | Who pays it | How much | When it reaches your fund |
|---|---|---|---|---|
| Government Parental Leave Pay, child born or adopted from 1 July 2025 | Yes | The ATO, not your employer | 12% of the Parental Leave Pay, plus an interest component | One lump sum after the end of the financial year you received the pay |
| Government Parental Leave Pay, child born or adopted before 1 July 2025 | No | Nobody | Nothing | Not applicable |
| Paid parental leave from your employer, under a policy, contract or agreement | Not under the super guarantee; yes if your award, agreement, contract or policy requires it | Your employer, if required | Whatever that document sets | Whatever that document sets |
| Unpaid parental leave | No | Nobody | Nothing | Not applicable |
| Annual leave or long service leave taken before or after the parental leave | Yes, 12% | Your employer | 12% of the leave pay | Within 7 business days after the payday |
Two rows can run at once. The Fair Work Ombudsman's own example has an employee receiving Parental Leave Pay and her employer's paid leave in the same 12-month leave period. Only the government money attracts the ATO's contribution.
ATO, Paid Parental Leave Superannuation Contribution (last updated 24 July 2026): "If you care for a child, born or adopted, from 1 July 2025 and you receive Parental Leave Pay from Services Australia in 2025-26 and onwards, we will pay a PPLSC." Fair Work Ombudsman, Payment during parental leave (content last updated 1 July 2026): "Employees receiving Parental Leave Pay for children born or adopted from 1 July 2025 will receive a superannuation contribution of 12% on their payment." "Employers can provide parental leave payments in agreements, employment contracts, or workplace policies."
ATO, What payments are qualifying earnings (QC105843, last updated 2 September 2026, for earnings paid from 1 July 2026): annual leave and long service leave taken (other than under a portable scheme) are qualifying earnings; employer-paid and government-paid parental leave are not. ATO, Payment deadlines for Payday Super (QC105846, last updated 29 September 2026). Retrieved 9 September and 6 October 2026.
Super on Parental Leave Pay: the ATO's 12% contribution
Super on paid parental leave from the government has its own name: the Paid Parental Leave Superannuation Contribution (PPLSC). You get it if you care for a child born or adopted from 1 July 2025 and receive Parental Leave Pay from Services Australia in 2025-26 or a later year. The test is the payment, not your role, so birth parents, partners and adoptive parents are treated alike.
- Rate: the ATO bases it on the super guarantee rate, which is 12% for 2025-26, for 2026-27 and from 1 July 2027.
- Interest: the contribution includes an interest component. Every dollar figure on this page is before interest.
- Form: a single lump sum, paid by the ATO into your super fund. Your employer does not calculate it or pay it.
- Tax and caps: generally taxed at 15% inside the fund, and it counts towards your concessional contributions cap: $32,500 for 2026-27, and $30,000 for 2024-25 and 2025-26.
How much it is
Parental Leave Pay is $200.94 a day for days in 2026-27 ($1,004.70 for a 5-day week) and $189.62 a day for days in 2025-26. The rate follows the financial year of each day you claim, not the year your child was born.
| Who claims what | Parental Leave Pay before tax | ATO contribution at 12%, before interest |
|---|---|---|
| One parent claims all 130 days, child born or adopted from 1 July 2026 (for example, a single parent) | 130 x $200.94 = $26,122.20 | $3,134.66 |
| Birth parent with a partner: 110 days, the other 20 being reserved for the other parent | 110 x $200.94 = $22,103.40 | $2,652.41 |
| The other parent's 20 reserved days | 20 x $200.94 = $4,018.80 | $482.26 |
| Child born or adopted in 2025-26, one parent claims all 120 days, all within 2025-26 | 120 x $189.62 = $22,754.40 | $2,730.53 |
Take Tamsin, a single parent whose baby arrives in October 2026. She claims all 130 days as a Monday to Friday run from Monday 2 November 2026 to Friday 30 April 2027. Her Parental Leave Pay is $26,122.20 before tax, and the ATO's contribution is 12% x $26,122.20 = $3,134.66, plus interest. After the fund's 15% tax, $3,134.66 x 0.85 = $2,664.46 reaches her account before interest. Every day she claimed falls in 2026-27, so it arrives after 30 June 2027.
When it lands, and why some parents get two
The ATO pays after the end of the financial year in which you received the Parental Leave Pay, and its first payments fall in the 2026-27 financial year. Pay received in 2025-26 is topped up during 2026-27; pay received in 2026-27 is topped up after 30 June 2027. Read with the ATO's timing rule, a run of Parental Leave Pay received on both sides of 30 June produces two lump sums, a year apart.
Talia's baby was born in February 2026. With a partner, she can claim 105 of the family's 120 days (15 are reserved for the other parent). She takes them Monday to Friday from Monday 2 March to Friday 24 July 2026.
| Days | Daily rate | Parental Leave Pay |
|---|---|---|
| 87 weekdays, 2 March to 30 June 2026 | $189.62 (2025-26) | $16,496.94 |
| 18 weekdays, 1 to 24 July 2026 | $200.94 (2026-27) | $3,616.92 |
| 105 days | $20,113.86 |
Her total contribution is 12% x $20,113.86 = $2,413.66 before interest. Because she received Parental Leave Pay in both 2025-26 and 2026-27, it comes in two parts: one during 2026-27 for the pay received by 30 June 2026, and one after 30 June 2027 for the pay received from 1 July 2026. If your leave crosses a 30 June, check your fund after each year ends, not just the first.
Sharing days with a partner
When Parental Leave Pay is shared, the ATO pays a contribution into each person's super fund based on their own portion. Ines and Jonah's child is born in August 2026. Ines claims 110 days and Jonah claims the 20 days reserved for the other parent.
- Ines: 110 x $200.94 = $22,103.40, and 12% of that is $2,652.41 into her fund.
- Jonah: 20 x $200.94 = $4,018.80, and 12% of that is $482.26 into his fund.
Jonah's days are reserved for him, so if he does not claim them the family loses both the $4,018.80 and the $482.26 of super that goes with it. The partner's side of the leave is covered in paternity leave.
ATO, Paid Parental Leave Superannuation Contribution (last updated 24 July 2026): "The PPLSC will be based on the superannuation guarantee rate, includes an interest component, and will be paid as a lump sum." "We'll pay the contribution after the end of the financial year in which you received the Parental Leave Pay. We'll start paying superannuation contributions in the 2026-27 financial year". "If you share Parental Leave Pay ... a superannuation contribution will be paid to each person's super fund, based on their portion". "PPLSC will be generally taxed at 15% in the super fund and will count towards your concessional contributions cap." Retrieved 6 October 2026.
Services Australia, How much Parental Leave Pay you can get (1 July 2026): "The current payment for Parental Leave Pay is $200.94 a day before tax, or $1,004.70 per 5 day week." "You'll get the rate that applies for the financial year of the day or days you are claiming for." 2025-26: "$189.62 a day". 130 days for a child born or adopted from 1 July 2026 with 20 reserved for the other parent; 120 days from 1 July 2025 with 15 reserved. ATO, Super guarantee rates table (last updated 17 April 2026): 12.00% for 1 July 2025 to 30 June 2026, 1 July 2026 to 30 June 2027 and 1 July 2027 onwards. ATO, Contributions caps (last updated 11 September 2026). Example dates are illustrative.
The Paid Parental Leave work test calculator checks whether you qualify, then shows the days you can claim, your Parental Leave Pay before tax and the ATO's super contribution on it. The Parental Leave Pay calculator covers the payment and unpaid NES leave for each type of parent.
Does your employer have to pay super on paid parental leave?
Not under the super guarantee. Since 1 July 2026 the guarantee is 12% of an employee's qualifying earnings, and the ATO's qualifying earnings list puts parental leave paid by an employer among the payments that are not qualifying earnings. Government Parental Leave Pay is not qualifying earnings either; its super comes from the ATO, as set out above.
That is the legal floor. Employers can provide parental leave payments in agreements, employment contracts or workplace policies, and the ATO notes that an award or agreement can add super obligations on amounts that are not ordinary time earnings. Whether your paid weeks carry super is therefore decided by the document that gives you the paid leave:
- Your enterprise agreement or award: read the parental leave clause and any superannuation clause together.
- Your employment contract: some contracts set out paid parental leave and how it is paid.
- Your workplace parental leave policy: where the paid weeks come from a policy, the policy decides whether super is paid on them.
If none of them mentions super, ask payroll in writing before your leave starts whether super will be paid on the paid weeks, and at what rate. The worked year below shows what the answer is worth.
ATO, What payments are qualifying earnings (QC105843, last updated 2 September 2026): "The minimum super guarantee for your employees (including eligible contractors) is 12% of their qualifying earnings for the pay period." "You may have additional super obligations under an industrial instrument (award or agreement) to pay super on amounts that are not ordinary time earnings." The page's tables list employer-paid and government-paid parental leave as not qualifying earnings. Retrieved 9 September and 6 October 2026.
Fair Work Ombudsman, Payment during parental leave (content last updated 1 July 2026): "Some employees can get payments during parental leave from either or both: Australian Government Parental Leave Pay; their employer." "Employers can provide parental leave payments in agreements, employment contracts, or workplace policies."
Super on unpaid parental leave
No super guarantee is owed for weeks of unpaid parental leave. The obligation under the Superannuation Guarantee (Administration) Act arises when an employer pays qualifying earnings, and on unpaid leave nothing is paid. Each parent can take up to 12 months of unpaid parental leave under the National Employment Standards, or up to 24 months if the employer agrees, so for many families this is the longest stretch with no contributions at all.
Unpaid by your employer is not the same as unpaid altogether. If you receive Parental Leave Pay while you are on unpaid leave from your job, the ATO's contribution still applies to that pay. Otherwise, super for the time off can come only from an agreement or policy that pays it, from paid annual or long service leave you take before or after, or from your own contributions. The same rule for other unpaid time off is in leave without pay.
Superannuation Guarantee (Administration) Act 1992, s 17A(1) (Compilation No. 78, in force 1 July 2026): "This Subdivision applies if an employer makes a payment of qualifying earnings to or for an employee on a particular day (the QE day)." Retrieved 9 September 2026. Fair Work Ombudsman, Parental leave and related entitlements (content last updated 11 May 2026): "All employees in Australia are eligible for unpaid parental leave if they have completed at least 12 months of continuous service with their employer." "Each parent can take up to 12 months unpaid parental leave, or up to 24 months if their employer agrees."
Annual and long service leave around the birth: 12% within 7 business days
Paid leave you take works differently from parental leave. Annual leave taken, and long service leave taken other than through a portable scheme, are qualifying earnings, so your employer owes 12% super on them. Under Payday Super, which covers earnings paid from 1 July 2026, the contribution is on time only if your fund receives it within 7 business days after the payday.
That makes paid leave the one part of a long break that carries ordinary employer super. Two weeks of annual leave at $1,600 a week before parental leave starts is $3,200 of pay and 12% x $3,200 = $384.00 of super. Leave loading, cashing out and the full list of leave types are covered in superannuation on annual leave. If you resign during or at the end of your leave, the super on your final pay is covered in super on termination payments.
ATO, What payments are qualifying earnings (last updated 2 September 2026; "This information is only for employee earnings paid from 1 July 2026."): the page's tables list annual leave taken, and long service leave taken other than under a portable scheme, as qualifying earnings. ATO, Payment deadlines for Payday Super (QC105846, last updated 29 September 2026): "Your super guarantee contribution is on time if it is received by your employee's super fund (with all the necessary information to allocate the contribution to the employee's member account) within 7 business days after paying your employee." Retrieved 9 September and 6 October 2026.
What a year off costs your super
Ruby earns $1,600 a week for ordinary hours ($83,200 a year). Her child is born in July 2026 and she has a partner, so she can claim 110 days of Parental Leave Pay. Her 52 weeks off run from July 2026 to June 2027, lining up with the 2026-27 financial year: 12 weeks of employer-paid parental leave at full pay, then 110 days (22 weeks) of Parental Leave Pay, then 18 weeks with no pay. Policy A pays no super on the employer-paid weeks, which is all the law requires. Policy B pays 12% on them.
| Stretch | Pay | Super, policy A | Super, policy B |
|---|---|---|---|
| Employer-paid parental leave: 12 x $1,600 | $19,200.00 | $0.00 | 12% x $19,200 = $2,304.00 |
| Parental Leave Pay: 110 x $200.94 | $22,103.40 | $2,652.41 from the ATO | $2,652.41 from the ATO |
| Unpaid leave: 18 weeks | $0.00 | $0.00 | $0.00 |
| Total for the year off | $41,303.40 | $2,652.41 | $4,956.41 |
| Had she worked all 52 weeks: 12% x $83,200 | $83,200.00 | $9,984.00 | $9,984.00 |
| Super gap | $7,331.59 | $5,027.59 |
The ATO's contribution replaces 27% of the super Ruby would have earned at work, and the employer policy decides whether the gap is nearer $5,027.59 or $7,331.59. Both figures leave out the PPLSC interest component and the investment earnings the missing dollars would have made, so the long-run cost is higher than the gap shown.
ATO PPLSC page (24 July 2026) for the contribution; Services Australia How much Parental Leave Pay you can get (1 July 2026) for $200.94 a day and 110 days for a partnered parent; ATO qualifying earnings (2 September 2026) and super guarantee rate (17 April 2026) for 12% on wages and none required on employer-paid parental leave; SGAA s 17A(1) for unpaid weeks. Ruby's salary and both policies are illustrative.
Catching up after maternity leave
Three routes are covered here. All three count towards the concessional contributions cap, $32,500 for 2026-27, which the ATO's contribution on your Parental Leave Pay also counts towards.
Carry forward the cap you did not use
A year mostly on leave leaves most of that year's cap unused. Under policy B, Ruby's employer contributes $2,304.00 in 2026-27, leaving $30,196.00 of her $32,500 cap unused. Even if the $2,652.41 ATO contribution were counted in the same year, $27,543.59 would be left. In a later year, if your total super balance was under $500,000 on the previous 30 June, you can use unused cap amounts from earlier years on top of that year's own cap. Each unused amount stays available for up to 5 years.
Pay the gap in yourself and claim a deduction
The most direct fix is a personal contribution. Ruby could put $5,027.59 into her fund from savings and claim it as a tax deduction. To claim, she gives her fund a notice of intent in the approved form and gets its acknowledgment, no later than the day she lodges her tax return for that year or the end of the following income year, whichever comes first. If she makes it before 30 June 2027, her 2026-27 concessional contributions come to at most $4,956.41 + $5,027.59 = $9,984.00: the same as 12% of a full year's salary, and well inside the cap.
Salary sacrifice once you are back
Back at work, Ruby could ask her employer to sacrifice part of her salary into super. Spread over 52 weeks, $5,027.59 is $96.68 a week. The arrangement has to be agreed with her employer before she does the work it covers, and she cannot have access to the sacrificed salary. Her employer must still pay the full 12% super guarantee on her $1,600 a week as if nothing were sacrificed. What else to sort out when you return is in returning to work after maternity or parental leave.
ATO, Contributions caps (last updated 11 September 2026): "From 1 July 2026, the general concessional contributions cap is $32,500"; concessional contributions include "employer contributions (including contributions made under a salary sacrifice arrangement)" and "personal contributions claimed as a tax deduction"; carry forward applies "if you have a total superannuation balance of less than $500,000 on 30 June of the previous financial year ... Unused amounts are available for a maximum of 5 years".
ATO, Personal super contributions: "To claim a deduction for your personal super contributions, you must give your super fund a notice in the approved form and get an acknowledgment from the fund." "The personal super contributions you claim as a deduction will count towards your concessional contributions cap." ATO, Salary sacrificing for employees (last updated 11 August 2026): "To have an effective salary sacrifice arrangement, you must: enter the arrangement before you perform the work; have an agreement between you and your employer; have no access to the sacrificed salary." "Your employer must still pay your full super guarantee entitlements as though there was no salary sacrifice." Retrieved 6 October 2026.
The maternity leave calculator works out your Parental Leave Pay and your unpaid NES leave. Put its weeks into Ruby's table with your own weekly pay to see your gap.
Common questions
Is super paid on maternity leave?
On some of it. The ATO pays 12% plus interest on government Parental Leave Pay for a child born or adopted from 1 July 2025. Employer-paid parental leave attracts super only if your award, agreement, contract or policy requires it, and unpaid leave attracts none.
Does my employer have to pay super while I am on maternity leave?
Not on paid parental leave or unpaid leave under the super guarantee. Your award, enterprise agreement, contract or workplace policy can require it, so check those. Annual leave and long service leave you take do attract 12%.
Is super paid on Paid Parental Leave?
Yes, for a child born or adopted from 1 July 2025. The ATO pays it at 12% plus interest, not your employer.
How much super will I get on Parental Leave Pay?
12% of the Parental Leave Pay you receive, plus interest. On all 130 days at the 2026-27 rate that is $3,134.66; on 110 days it is $2,652.41.
When will the super on my Parental Leave Pay be paid?
As a lump sum after the end of the financial year in which you received the Parental Leave Pay. Pay received in 2025-26 is topped up during 2026-27, and pay received in 2026-27 after 30 June 2027.
My baby was born before 1 July 2025. Do I get super on my Parental Leave Pay?
No. The contribution applies only to a child born or adopted from 1 July 2025.
Do partners get super on their Parental Leave Pay days?
Yes. When Parental Leave Pay is shared, each parent's fund gets a contribution on their own portion. On the 20 reserved days at the 2026-27 rate, that is $482.26.
Is the super contribution on Parental Leave Pay taxed?
Generally at 15% inside your fund, and it counts towards your concessional contributions cap of $32,500 for 2026-27.
Do you get 6 months full pay on maternity leave?
Not by law. Eligible employees get up to 12 months of unpaid parental leave under the NES. Government Parental Leave Pay covers up to 26 weeks for a child born or adopted from 1 July 2026, shared as a family, at $1,004.70 a 5-day week before tax. Full pay for any part of that time comes only from your employer's policy, contract or agreement.
What are the changes to paid parental leave in 2026?
For a child born or adopted from 1 July 2026, the scheme pays up to 130 days (26 weeks), with 20 reserved for the other parent, at $200.94 a day. The ATO's first super contributions on Parental Leave Pay are paid in the 2026-27 financial year.
What are the new superannuation rules for 2026?
Payday Super: for earnings paid from 1 July 2026, your employer's super guarantee contribution must reach your fund within 7 business days after each payday. The rate stays at 12%. Superannuation on annual leave covers what that means for leave you take.
How can I catch up on super after maternity leave?
Carry forward unused concessional cap for up to 5 years if your total super balance was under $500,000 on the previous 30 June, make a personal contribution and claim a deduction, or salary sacrifice once you are back. All three count towards the concessional cap.
Author & reviewer
Sarah has spent over a decade advising Australian SMBs on Fair Work, NES compliance, and payroll. Based in Sydney, she has worked across hospitality, retail and professional services.