Form Ir880 - Paid Parental Leave (Ppl) Application Page 8

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? Notes to help you fill in the form
Marama qualifies as she worked at least 26 out of the last 52 weeks.
?
Note 1: Start date
Marama's ordinary weekly pay is $400 as this is the amount she usually
If you are
earns every week. As it is under $538.55, Marama should also calculate her
the expectant mother:
average weekly income.
• you can set a start date up to 6 weeks before your EDD (or earlier with a
To calculate her average weekly income, Marama should ignore her gaps in
medical certificate, or with your employer’s agreement)
income and use her highest 26 weeks:
• your start date cannot be later than your EDD or child’s date of birth.
6 wks at $800
=
$4,800
other primary carer:
6 weeks at $750
=
$4,500
• your start date is the day you become the primary carer of that child,
that is, having permanent primary responsibility for the child’s care,
14 weeks at $400
=
$5,600
development and upbringing.
Total 26 weeks
=
$14,900
If your child’s EDD or DOB is on or after 1 June 2017
You may use paid leave entitlements (eg annual holidays) before starting
Divide by 26
=
$573.07 (average weekly income)
your parental leave payments. In this situation you can start your parental
As Marama's average weekly income ($573.07) is higher than her ordinary
leave payment period from the day after your paid leave entitlements end,
weekly pay ($400), this is the amount she should use.
even if it is later than the child’s EDD or DOB, or the date they come into
your care.
If you are self-employed:
If you won’t be using paid leave entitlements, your start date cannot be
Your PPL payments will be based on the average of your last 6 or
later than your EDD or child’s date of birth, or the day you become the
12 months of earnings, whichever is higher. Use your income after
primary carer of the child.
expenses but before tax.
Take either your last 12 months of earnings and divide by 52, or your last
?
Note 2: Transferring payments
6 months of earnings and divide by 26. Enter whichever figure is higher as
If your spouse or partner is also taking parental leave or stopping work,
your average weekly income.
you can transfer some or all of your entitlement to them.
Kate is self-employed. Her income fluctuates every month.
You and your partner also need to fill in a Paid parental leave (PPL) transfer
last 12 months
$22,000 before tax ÷ 52
$423.07
(IR881) form and send it in with this application.
If you and your spouse or partner are becoming joint primary carers of a child
last 6 months
$15,000 before tax ÷ 26
$576.92
under six, you must elect which one of you claims PPL. You can still transfer
As her last 6 months of earnings are higher, Kate should use this figure
entitlement to them once you have elected to claim PPL.
as her average weekly income.
Transfer of payments in special circumstances
Where the mother would have qualified for parental leave payments but
Employers
has died or no longer has legal guardianship of the child, the entitlement
may be transferred to their spouse or partner if they are eligible. If
You are required to fill in the employer's declaration on this form and
you're a spouse or partner applying for one of these reasons, contact
return it to your employee.
Inland Revenue before you complete any forms.
• Your employee must have notified you in writing of their intention to
resign or take parental leave. They must have been granted parental
?
Note 3: Calculating your income
leave, or stopped work, before starting PPL payments.
• If your employee is resigning this won't affect their entitlement.
If you are an employee:
• Your employee must not have taken paid parental leave within the
Your PPL payments will be based on your ordinary weekly pay or the
6 months before the expected date of birth or date they assumed care
average of your 26 highest-paid weeks out of the last 52 weeks up to your
of the child.
due date or the date the child comes into your care. Your payments will be
• You must verify that your employee has worked at least an average of
matched to your weekly income up to a maximum of $538.55.
10 hours per week over any 26 of the 52 weeks immediately preceding
You can choose whichever is greater of your ordinary weekly pay or
the child coming into their care. If you cannot verify this, your employee
average weekly income from work.
will have to complete the statutory declaration.
Ordinary weekly pay over $538.55
• There are special rules for doctors rotating between different district
If you earn a regular salary or wage and your income for an ordinary
health boards, and teachers employed by multiple boards of trustees in
working week is over $538.55 enter your ordinary weekly pay (including
a state school or integrated school.
any overtime you regularly work).
• If you have any questions about parental leave, go to the
Ordinary weekly pay under $538.55
Ministry of Business, Innovation and Employment's website
If you don't work regular hours every week, or you're not currently
or call them on 0800 209 020.
working, calculate your average weekly income as follows:
Take the highest-paid 26 weeks of the 52 weeks immediately before your
Chartered accountant or tax advisor
baby's expected due date or the date the child comes into your care.
You need to fill in your details and sign the "Chartered accountant's
Divide the total by 26 and enter the result at question 12.
and tax advisor's declaration" to verify the information provided by the
If you haven't started your parental leave yet you'll need to predict the
applicant.
hours up to your expected due date or the date you expect the child to
You must be a member of an organisation that has approved advisor
come into your care, based on your current work patterns.
group status as stated in the Tax Administration Act 1994. Return the form
Example
to your client.
In the 52 weeks prior to Marama’s due date of 1 July, she worked:
Statutory declaration witness
Weeks
Type of work
Earnings per week
6 weeks
temporary staffer
$750
You will need to witness the applicant's statutory declaration.
The applicant must declare:
8 weeks
no work or income
• they are an eligible self-employed person or eligible employee, and
6 weeks
short-term contract
$800
• they have worked for the required number of weeks and hours to
4 weeks
no work or income
qualify for PPL, and
28 weeks
permanent position
$400 (ordinary weekly pay)
• they have earned income as stated.
Total of 52 weeks up to her expected due date
Page 6

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