As a business owner there may be a time when one or more of your employees need to take time off when they, their spouse or partner is expecting a baby or adopting a child.
In New Zealand, maternity leave is legally referred to as parental leave.
When your employee requests parental leave
Employees are entitled to parental leave, and as an employer you have parental leave obligations.
An employee’s eligibility for parental leave depends on how long they have worked for your business and the type of leave they apply to take.
There are four main types of parental leave:
- Primary carer leave.
- Partner’s leave.
- Extended leave.
- Negotiated carer leave.
If your employee does not fully meet the criteria for parental leave, you can still choose to offer them a period of unpaid leave.
Primary carer leave
Primary carer leave is the most common type of maternity / parental leave. A primary carer is:
- a pregnant person or a person who has given birth to a child; or
- their partner, if the primary carer entitlement has been transferred to them, for the period of the transfer or
- a person other than the birth mother or her partner who has assumed permanent primary responsibility for the care, development, and upbringing of a child under six years old.
As primary carer, your employee is able to take up to 26 weeks of primary carer leave if they have worked for you:
- For an average of at least 10 hours a week, and
- For at least 6 months.
If your employee has worked for you for 12 months or more, they can take an additional 26 weeks off work with extended leave.
Primary carer leave must be taken in one continuous period. If your employee meets the criteria and wants to take primary carer leave, you cannot decline their request. If they return to work, they are no longer eligible for primary carer leave.
If your employee tragically has a miscarriage, their baby is stillborn or dies, they are still entitled to 26 weeks of parental leave as the primary carer.
Partner's leave
Partner’s leave is unpaid parental leave. It allows a spouse or partner to take up to two weeks off work to support their spouse or partner who is the primary carer.
A spouse or partner is someone of any gender in a relationship with the primary carer of a child under six years of age. They must be either married, in a civil union or de facto relationship, and do not have to be the biological parent of the child.
Depending on how long an employee has been working for you, they can get up to two weeks unpaid partner’s leave.
Extended leave
This type of leave allows an employee to take up to a year off to spend with their child. This period of additional parental leave is usually unpaid and taken once primary carer leave ends.
If someone has worked for you for an average of at least 10 hours per week for 12 months or more, they can take up to 52 weeks of extended leave, minus however many weeks of primary carer leave they have already taken.
- If an employee has taken 20 weeks of primary carer leave, they can take up to a further 32 weeks of extended leave for a total of 52 weeks.
- If your employee took the entire amount of 26 weeks of primary carer leave, they could take up to the remaining 26 weeks of extended leave, totalling 52 weeks.
Negotiated carer leave
On the occasion an employee does not qualify for primary carer leave, they can choose to negotiate leave with you as their employer.
A person may not be eligible for primary carer leave because they are a new employee or do not meet the minimum hours requirement.
Negotiated carer’ leave is different to other types of parental leave because as an employer you are able to deny their request for limited reasons. If you agree to your employee taking negotiated carer leave you must notify them within one month of their request.
Who can get parental leave payments?
To work out your employee’s parental leave payments, Inland Revenue will calculate their ordinary weekly pay (OWP) and average weekly income (AWI). As of July 2026, the maximum weekly primary carer leave payment is $811.05 per week before tax or deductions.
Primary carer leave payments are paid by Inland Revenue but funded by the government. Anyone applying for parental leave payments needs to apply to Inland Revenue.
Parental leave payments:
- Primary carer leave payments are treated as salary and wages, so they're taxable.
- Eligible employees need to apply for paid primary carer leave through Inland Revenue (IRD).
- Employees as well as self-employed people are eligible to receive payments.
Some employers choose to offer extra parental leave payments - referred to as top-up payments while your employees receive primary carer leave payments from Inland Revenue or as payments after parental leave payments from Inland Revenue finish.
Payments from Inland Revenue are made directly into your employee’s bank account each fortnight.
Partners leave, extended Leave and negotiated Carers leave is unpaid leave and is not funded by IRD.
Returning to work after parental leave
Before returning to work your employee must provide notice in writing 21 days prior, even if they’re returning on the date agreed to before going on leave.
When your employee returns following their parental leave you must (if required by your employee) allocate a private area where they can breastfeed or express milk and be given adequate break time to do this. And if they make any request for flexible working arrangements you must give it genuine consideration and comply with the flexible working request rules. Ensure all requests and responses are in writing, and any agreed changes are also recorded in writing.
It’s important to discuss with your employee any changes to working conditions that could affect their return to ensure the transition is as smooth as possible.
For more information on your maternity / parental leave obligations for your employees, contact our 24/7 advice line and speak with one of our experts.
This article is for general information purposes only and does not constitute as business or legal advice and should not be relied upon as such. It does not take into consideration your specific business, industry or circumstances. You should seek legal or other professional advice regarding matters as they relate to you or your business. To the maximum extent permitted by law, Peninsula Group disclaim all liability for any errors or omissions contained in this information or any failure to update or correct this information. It is your responsibility to assess and verify the accuracy, completeness, and reliability of the information in this article.