Parental Leave and Employment Protection Amendment Regulations 2021

2021/9

Coat of Arms of New Zealand

Parental Leave and Employment Protection Amendment Regulations 2021

Patsy Reddy, Governor-General

Order in Council

At Wellington this 15th day of February 2021

Present:
Her Excellency the Governor-General in Council

These regulations are made under section 73 of the Parental Leave and Employment Protection Act 1987

(a)

on the advice and with the consent of the Executive Council; and

(b)

on the recommendation of the Minister for Workplace Relations and Safety (made after consultation with the persons or organisations that the Minister considered appropriate).

Regulations

1 Title

These regulations are the Parental Leave and Employment Protection Amendment Regulations 2021.

2 Commencement

These regulations come into force on 1 March 2021.

3 Principal regulations

These regulations amend the Parental Leave and Employment Protection Regulations 2016 (the principal regulations).

4 Regulation 4 amended (Interpretation)

In regulation 4(1), revoke the definition of tax advisor.

5 Regulation 8 replaced (Manner in which application for parental leave payment must be made)

Replace regulation 8 with:

8 Manner in which application for parental leave payment must be made

(1)

An application for a parental leave payment must be made by the applicant providing the information and documentation required by these regulations to the Commissioner of Inland Revenue—

(a)

through an online application process provided by the Commissioner for that purpose; or

(b)

by telephone to the Commissioner.

(2)

An applicant who makes an application by telephone to the Commissioner, and who is required to provide documentation to the Commissioner, may provide the documentation by—

(a)

posting it to a postal address specified by the Commissioner; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online process provided by the Commissioner for that purpose.

6 Regulation 9 amended (Information and documentation that biological mother must provide)

(1)

Replace regulation 9(2)(a)(i) with:

(i)

her name and IRD number; and

(2)

Replace regulation 9(2)(b) with:

(b)

confirm that the information included in the application is correct.

7 Regulation 10 amended (Information and documentation that primary carer other than biological mother must provide)

(1)

Replace regulation 10(2)(a)(i) with:

(i)

his or her name and IRD number; and

(2)

Replace regulation 10(2)(b) with:

(b)

confirm that the information included in the application is correct.

8 Regulation 11 amended (Information relating to employees that must be provided)

(1)

Replace regulation 11(3) with:

(3)

The employee must also provide—

(a)

a statement that the employee meets the parental leave payment threshold test; and

(b)

details of the employee’s ordinary weekly pay (calculated in accordance with section 71C of the Act) or average weekly income from work (calculated in accordance with section 71CAA of the Act), whichever is the greater; and

(c)

the name of their employer or, if the employee has more than 1 employer, each of their employers.

(2)

9 Regulation 12 amended (Information that applicants who are self-employed persons must provide)
10 Regulation 13 replaced (Manner in which application for transfer of parental leave payment must be made)

Replace regulation 13 with:

13 Manner in which application for transfer of parental leave payment must be made
Application for transfer

(1)

This regulation applies if an eligible employee or an eligible self-employed person (the transferor) applies to transfer all or part of the transferor’s entitlement to a parental leave payment to the transferor’s spouse or partner (the transferee) under section 71E of the Act.

(2)

The transferor must make the application by providing the information and documentation required by these regulations to the Commissioner of Inland Revenue—

(a)

through an online application process provided by the Commissioner for that purpose; or

(b)

by telephone to the Commissioner.

(3)

When making an application, the transferor must confirm that the information included in the application is correct.

(4)

A transferor who makes an application by telephone to the Commissioner, and who is required to provide documentation to the Commissioner, may provide the documentation by—

(a)

posting it to a postal address specified by the Commissioner; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online process provided by the Commissioner for that purpose.

Application to accept transfer

(5)

A transferee must apply to accept the transfer from the transferor by providing the information and documentation required by these regulations to the Commissioner—

(a)

through an online application process provided by the Commissioner for that purpose; or

(b)

by telephone to the Commissioner.

(6)

A transferee who makes an application by telephone to the Commissioner, and who is required to provide documentation to the Commissioner, may provide the documentation by—

(a)

posting it to a postal address specified by the Commissioner; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online process provided by the Commissioner for that purpose.

(7)

When making an application to accept the transfer, a transferee must confirm that the information included in the application is correct.

11 Regulation 14 replaced (Manner in which application to succeed to parental leave payment must be made)

Replace regulation 14 with:

14 Manner in which application to succeed to parental leave payment must be made

(1)

This regulation applies if a spouse or partner (the spouse or partner) applies to succeed to a person’s entitlement to a parental leave payment under section 72B of the Act.

(2)

The spouse or partner must make the application—

(a)

through an online application process provided by the Commissioner of Inland Revenue for that purpose; or

(b)

by telephone to the Commissioner.

(3)

When making an application, the spouse or partner must confirm that the information included in the application is correct.

(4)

A spouse or partner who makes an application by telephone to the Commissioner, and who is required to provide documentation to the Commissioner, may provide the documentation by—

(a)

posting it to a postal address specified by the Commissioner; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online process provided by the Commissioner for that purpose.

(5)

A spouse or partner must—

(a)

specify all information that is required by these regulations in relation to the person from whom the payments are to be transferred; and

(b)

if required to do so by the department, provide to the Commissioner—

(i)

a copy of the death certificate in respect of the person from whom the payments are to be transferred; or

(ii)

evidence of the authority under which the spouse or partner has become the person who has permanent primary responsibility for the care, development, and upbringing of the child, to the exclusion of the person from whom the payments will be transferred.

12 New regulation 14A inserted (Information that must be provided to initiate transfer)

After regulation 14, insert:

14A Information that must be provided to initiate transfer

(1)

This regulation specifies the information and documentation that must be provided by an eligible employee or an eligible self-employed person (the transferor) who applies to transfer all or part of the transferor’s entitlement to a parental leave payment to the transferor’s spouse or partner (the transferee).

(2)

The transferor must apply to transfer his or her entitlement by providing to the Commissioner of Inland Revenue—

(a)

the transferee’s name; and

(b)

the transferee’s date of birth; and

(c)

the transferee’s IRD number; and

(d)

the date on which the transferor’s entitlement is to transfer to the transferee.

(3)

The transferor must confirm that the information included in the application is correct.

13 Regulation 15 amended (Information that must be provided in transfer or succession application)

(1)

In regulation 15(3)(a), replace “IRD number” with “date of birth”.

(2)

Replace regulation 15(3)(b) with:

(b)

the transferee’s name and IRD number; and

(3)

Replace regulation 15(3)(e) with:

(e)

the date on which the transferee will cease to qualify for the entitlement or, if the combined total parental leave payment period will be less than 26 weeks, the end date of the transferee’s parental leave payment period; and

(4)

In regulation 15(4), replace “make a statement that the information given in subclause (3)” with “confirm that the information included in the application”.

14 Regulation 16 amended (Applications for preterm baby payment)

(1)

Replace regulation 16(2) and (3) with:

(2)

To apply for a preterm baby payment, a person must—

(a)

apply for a parental leave payment in respect of the child in accordance with regulation 8, unless such an application has already been made; or

(b)

if an application for a parental leave payment in respect of the child has already been made, apply for the preterm baby payment by notifying the Commissioner of Inland Revenue that— —

(i)

the baby has been born before the end of the 36th week of gestation; and

(ii)

the applicant wishes to receive a preterm baby payment.

(2A)

An applicant for a preterm baby payment must make the application by—

(a)

posting it to a postal address specified by the Commissioner; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online application process provided by the Commissioner for that purpose; or

(d)

telephone to the Commissioner.

(2B)

An applicant for a preterm baby payment who makes the application by telephone to the Commissioner, and who is required to provide documentation to the Commissioner, may provide the documentation by—

(a)

posting it to a postal address specified by the Commissioner; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online process provided by the Commissioner for that purpose.

15 Regulation 17 amended (Notices about early return to work, etc)

Replace regulation 17(2) with:

(2)

The person must give the notice required under section 71U of the Act by—

(a)

posting it to a postal address specified by the Commissioner of Inland Revenue; or

(b)

emailing it to an email address specified by the Commissioner; or

(c)

submitting it through an online process provided by the Commissioner for that purpose; or

(d)

telephone to the Commissioner.

(3)

The notice must specify—

(a)

the person’s IRD number; and

(b)

the date on which he or she returned or will return to work.

16 Schedule 1 amended

In Schedule 1, after Part 1, insert the Part 2 set out in the Schedule of these regulations.

17 Schedule 2 amended

In Schedule 2, revoke forms 3 and 4.

Schedule New Part 2 inserted into Schedule 1

r 16

Part 2 Provisions relating to Parental Leave and Employment Protection Amendment Regulations 2021

2 Applications made before commencement of Parental Leave and Employment Protection Amendment Regulations 2021

(1)

This clause applies if—

(a)

a person has applied for 1 or more of the following:

(i)

to receive a parental leave payment under section 71D of the Act; or

(ii)

to transfer all or part of his or her spouse’s or partner’s entitlement to a parental leave payment under section 71E of the Act; or

(iii)

to succeed to a person’s entitlement to a parental leave payment under section 72B of the Act; or

(iv)

to receive a preterm baby payment under section 71DA of the Act; and

(b)

a decision on the person’s application has not been made before 1 March 2021.

(2)

If this clause applies, the application must be completed, and decisions made on the application, under these regulations as in force immediately before the Parental Leave and Employment Protection Amendment Regulations 2021 came into force.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 March 2021, amend the Parental Leave and Employment Protection Regulations 2016 (the principal regulations).

The principal regulations prescribe information relating to applications for parental leave and for parental leave payments, such as the manner in which applications must be made and the information and documentation that applicants must provide. The principal regulations also prescribe forms that must be used for applications for parental leave and parental leave payments. These regulations make the following changes to the application processes:

  • replacing the requirement that applications to the Commissioner of Inland Revenue (the Commissioner) be made in writing and by using a specific form with a requirement that applications be made online or by telephone:

  • when an application is made by telephone, allowing the applicant to provide documentation to the Commissioner online, by email, or by post:

  • removing the requirement that information be verified, for example by making a statutory declaration, in instances where the Commissioner will already hold the information:

  • removing the need for a third party (such as an employer) to verify information in instances where the Commissioner will already hold the information:

  • removing out-of-date references to parental tax credits, which are no longer available for children born on or after 1 July 2018.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 18 February 2021.

These regulations are administered by the Ministry of Business, Innovation, and Employment.