When an employer pays instalments
72 When an employer pays instalments
Employer determination in force on day during instalment period
An employer must pay an instalment to a person on the payday for the instalment if:
the instalment is payable to the person; and
an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and
as at the payroll cut‑off for the instalment, the employer has been paid enough to fund the instalment.
This subsection is a civil penalty provision (see section 146).
See section 96 for when the employer is taken to have complied with this requirement.
If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.
The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).
The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).
Employer determination comes into force after instalment period
If:
a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and
an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and
as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;
the employer must pay the earlier instalment on the payday for the instalment referred to in subsection (1).
This subsection is a civil penalty provision (see section 146).
See section 96 for when the employer is taken to have complied with this requirement.
Employer determination in force and employer paid enough at later time
If:
an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and
that paragraph is satisfied as at the payroll cut‑off for an instalment for a later instalment period;
the employer must pay the instalment to the person on the payday for the instalment for that later instalment period.
This subsection is a civil penalty provision (see section 146).
If there is no instalment payable for a later instalment period, see section 95.
See section 96 for when the employer is taken to have complied with this requirement.
An employer is not required to pay an instalment to a person except in accordance with this section.
This Act’s bill:Explanatory memorandumSecond reading speech
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