Parental Leave Super Calculator
Super on Parental Leave Pay — AU 2026

Yes — for the first time. If your child was born or adopted from 1 July 2025 and you received government Parental Leave Pay, the ATO pays a Paid Parental Leave Superannuation Contribution (PPLSC) of 12% of that pay directly into your super fund. It is not paid by your employer and you do not apply for it. The very first PPLSC payments began flowing from July 2026, covering Parental Leave Pay received during the 2025-26 financial year. Children born or adopted before 1 July 2025 do not attract the contribution at all, no matter how much Parental Leave Pay was paid — that cut-off is by the child's date of birth, not by when you were paid.

It is 12% of the gross Parental Leave Pay you received in the financial year, plus a nominal interest amount. For a parent who took the full 24 weeks (120 days) at the 2025-26 rate of $189.62 a day, the gross pay is $22,754.40 and the base contribution is $2,730.53. For the full 26 weeks (130 days) available to children born from 1 July 2026, at the 2026-27 daily rate of $200.94, the gross is $26,122.20 and the base contribution is $3,134.66. Those are the base figures before the interest component is added, and before the 15% contributions tax the fund deducts on arrival.

As a single lump sum after the end of the financial year in which you received the Parental Leave Pay — not fortnightly alongside the payments themselves. The ATO administers it and pays it straight into the super fund it has on record for you. That annual timing is exactly why an interest component is added: it compensates for the returns you would have earned had the money gone in through the year, the way ordinary employer super does. If the ATO has no fund on record for you, the contribution can be delayed, so it is worth checking your fund details in ATO online services through myGov.

Yes to both. The PPLSC is a concessional contribution, so your fund deducts the standard 15% contributions tax when it arrives, and the amount counts towards your concessional contributions cap — $32,500 for 2026-27. For most people on parental leave this is harmless, because a year with reduced earnings usually leaves plenty of cap unused. It matters if you were also salary sacrificing heavily or made a large personal deductible contribution in the same year: the PPLSC lands on top and could push you over. The ATO will notify you if you exceed the cap.

It depends on when your child was born or adopted. For children born or adopted from 1 July 2025 the scheme provides 24 weeks (120 days); from 1 July 2026 it rises to 26 weeks (130 days), the final step of the staged expansion. Parental Leave Pay is paid at the National Minimum Wage in whole days: $189.62 a day in 2025-26 and $200.94 a day in 2026-27, which is $948.10 and $1,004.70 for a five-day week. Because the day count is set by your child's date of birth while the rate is set by the date you are paid, a period of leave that straddles 1 July is paid partly at each year's rate.

Run the calculator once for each financial year and add the results, because the ATO does the same thing. PPLSC is calculated and paid per income year: the days paid to you before 30 June form one year's contribution, the days paid after form the next year's. So a parent who took 60 days in June 2026 and 60 days in July 2026 receives two separate contributions in two separate lump sums — 12% of 60 days at $189.62, then 12% of 60 days at $200.94 — rather than one combined payment.