Parental Leave Pay Calculator AU 2026 (130 Days)

What this calculator works out

This calculator estimates the Parental Leave Pay (PPL) that Services Australia would pay for a child born or adopted on or after 1 July 2026, when the family pool extends to 130 days (26 weeks) and the Paid Parental Leave Superannuation Contribution of 12% applies on top of the gross PPL. It splits the days between the primary claimant and a partner under the 20-day "use it or lose it" reserve, applies an employer top-up where the workplace offers one, applies a marginal income tax rate to the combined PPL plus top-up, and reports gross, tax, net cash and super on PPL in one view.

The calculator is most useful when comparing scenarios — keeping all 130 days for one parent, sharing 110/20 between two parents, or modelling how an employer top-up changes the after-tax cash position. It uses the FY2026-27 National Minimum Wage daily rate of A$189.62/day, the FY2026-27 Super Guarantee of 12%, and the FY2025-26 Services Australia income limits (A$175,788 individual, A$364,350 family).

The formula and where the rates come from

The settings used here come from Services Australia, the Fair Work Ombudsman and the ATO:

Setting	FY2026-27 value	Source
Family PPL pool	130 days (26 weeks)	Services Australia — More Parental Leave Pay days from 1 July 2026
Partner reserved days	20 ("use it or lose it")	Services Australia — Parental Leave Pay
Daily rate	A$189.62 (National Minimum Wage daily rate)	Fair Work Ombudsman — National Minimum Wage
Super on PPL rate	12% (Super Guarantee)	ATO — Super Guarantee rates
Individual income limit	A$175,788 (FY2025-26)	Services Australia — How much PPL you can get
Family income limit	A$364,350 (FY2025-26)	Services Australia — How much PPL you can get

The calculation is:

1. Eligible days = min(total days claimed, 130). Days are zeroed when both income limits are exceeded.
2. Partner days used = min(partner days entered, 20, eligible days). Anything entered above 20 is capped at the reserve.
3. Primary claimant days = eligible days − partner days used.
4. Gross PPL = (primary days + partner days) × A$189.62.
5. Taxable gross = gross PPL + employer top-up.
6. Estimated tax = marginal rate × taxable gross. PPL is normally PAYG-withheld at the income tax rate the parent's other income places them in.
7. Net cash = taxable gross − estimated tax.
8. Super on PPL = 12% × gross PPL. The Paid Parental Leave Superannuation Contribution is sent by the ATO to the parent's super fund after the end of the financial year and is calculated on PPL only, not on employer top-up wages.

How to read the inputs

• Total PPL days claimed — the size of the family pool you intend to draw down, up to 130 days from 1 July 2026.
• Partner days — days the partner (the second parent in adoption, surrogacy or birth) will personally take. The first 20 days inside the family pool are reserved for the partner; if the partner does not take them they are forfeited rather than transferred.
• Employer top-up — total employer-paid parental leave top-up across the leave period. The top-up is taxed through PAYG at the employer end and the calculator treats it as taxable income alongside the PPL.
• Individual and family income — adjusted taxable income for the relevant tax year. Services Australia uses the income from the income year before the child's date of birth or placement.
• Marginal tax rate — the ATO resident marginal rate that the combined PPL plus top-up would land in. The calculator applies it as a flat estimate; the actual PAYG withheld each fortnight depends on the Services Australia tax declaration.

Worked examples

1. Full 130 days, single claimant. A primary claimant takes the entire 130-day family pool. Gross PPL = 130 × A$189.62 = A$24,650.60. Super on PPL = 12% × A$24,650.60 = A$2,958.07. At a 30% marginal rate the estimated PAYG tax is around A$7,395.18, so the net cash in hand is roughly A$17,255.42. Income test passes at A$90,000 individual income.

2. Partner sharing 110/20. The primary claimant takes 110 days (A$20,858.20) and the partner takes the 20 reserved days (A$3,792.40). Total gross PPL = A$24,650.60 and super on PPL is unchanged at A$2,958.07. The 20 reserved partner days do not increase the family pool — they sit inside the 130 days.

3. Employer top-up to full salary. A primary claimant on A$120,000 ordinary salary takes the full 130 days. PPL alone pays A$24,650.60 gross. The employer tops up the daily wage gap (A$461.54/day usual − A$189.62/day PPL) over 130 days = A$35,349.60. Combined taxable gross = A$60,000.20. At a 32.5% marginal rate the typical PAYG estimate is about A$19,500.07, giving roughly A$40,500.13 net cash. The super on PPL stays at A$2,958.07 because the ATO contribution is calculated on PPL only.

4. Income test fail. Individual income A$200,000 (over A$175,788) and family income A$400,000 (over A$364,350) fail both tests. On these inputs the eligible days collapse to zero and no PPL is shown.

5. Income test edge — over individual but family OK. Individual income A$200,000 but family income A$300,000 (under A$364,350). Services Australia retains eligibility under the family income test in this case, so the full 130 days and A$24,650.60 gross are shown with a flag noting the result.

Common pitfalls

• 130 days is the family pool, not 130 days each. The 130-day cap applies to the whole family. The 20-day partner reserve sits inside that pool and reduces what the primary claimant can take to 110 days when both parents claim.
• Reserved partner days are forfeited if unused. The 20 reserved days do not transfer to the primary claimant. Single-parent families do not face this restriction and can claim the full 130 days.
• Days taken before 1 July 2026 use the older limits. A child born before 1 July 2026 sits under the 120-day cap from 1 July 2025 (or the earlier 110-day cap before that). The calculator is set up for the post-1-July-2026 rules.
• Super on PPL is annual, not fortnightly. The Paid Parental Leave Superannuation Contribution is paid by the ATO into the parent's nominated super fund after the end of the financial year, not as part of each fortnightly PPL payment.
• PPL is taxable income. PPL is included in assessable income and PAYG-withheld by Services Australia. A bonus year or a return-to-work mid-year can push the marginal rate higher than the calculator's flat estimate.
• Income limits indexate annually. Services Australia reindexes the individual and family income limits each year. The figures used here (A$175,788 / A$364,350) are FY2025-26 settings — recheck the Services Australia website for the FY2026-27 figures when they publish.
• Public sector employers often have richer entitlements. Many state public sector and university employers offer paid parental leave on top of PPL under enterprise agreements; check the employer policy or modern award separately.

When to talk to a professional

This calculator gives a general estimate based on Services Australia, ATO and Fair Work Ombudsman published material. For advice on specific situations — the interaction with Family Tax Benefit, Child Care Subsidy, an enterprise agreement top-up, or a defined benefit super interest — talk to Services Australia, a registered tax agent or a Fair Work-aware HR adviser. Nothing on this page is personal financial, tax or legal advice.

Related calculators

• HECS-HELP repayment calculator — see how a partial-year return to work after PPL changes the compulsory study loan repayment that the ATO assesses on Help Repayment Income.
• Medicare Levy Surcharge calculator — model the family income test for the MLS in years where one parent is on PPL for part of the year.
• Division 293 tax calculator — pair with this when modelling super outcomes; the Paid Parental Leave Superannuation Contribution shows up alongside Super Guarantee on the year's contribution caps.

Source: Services Australia — Parental Leave Pay · Services Australia — How much Parental Leave Pay you can get · Services Australia — More Parental Leave Pay days from 1 July 2026 · ATO — Leave from work · Fair Work Ombudsman — Parental leave.