Paid Parental Leave (PPL) commenced on 1 January 2011 and is 100% government funded. The Family Assistance Office will make the payments, in advance of payment to the employee, to the employer, making the employer responsible for the processing, handling and payment to the employee. While employer management is currently voluntary, from 1st July 2011 employers will be responsible for making the payments.

The person eligible to receive the payment of 18 weeks leave at the national minimum wage, currently $570 before tax, must have/be:

• The primary carer of the child
• An adjusted taxable income of $150,000 or less in the financial year prior to the date of birth or adoption
• Worked continuously with one or more employers for at least 10 of the 13 months before the expected date or adoption
• Worked at least 330 hours in those 10 months  - equivalent to one full day per week

For further information go to Paid Parental Leave on the ATO's website.