s 12DD Valid arrangements for shared parental leave, lost income and benefits in relation to April 2025 Scheme child
12DD.—(1) Where both parents (called in this section P1 and P2) of an April 2025 Scheme child are eligible for any entitlement to shared parental leave under section 12DA(2), a claim for lost income under section 12DA(6) or a claim for payment from the Government under section 12DC(2), a valid arrangement for P1 and P2 (called in this section a sharing arrangement) for the purposes of any of those provisions must meet all of the following requirements:(a) the number of units, N, allocated to the total period of the entitlement of each of P1 and P2 (called in this subsection NP1 and NP2) must not in the aggregate exceed the maximum number of units prescribed in the Second Schedule (called in this section M); (b) each of NP1 and NP2 allocated to a parent in a sharing arrangement is calculated in accordance with the formula unless that allocation is varied in accordance with the Second Schedule; (c) NP1 and NP2, whether or not varied from time to time, must be specified in a sharing arrangement notified to a Director and (if applicable) any employer of P1 or P2; (d) each of NP1 and NP2 must be a whole number, regardless of whether the entitlement in section 12DA(2) or (6) or 12DC(2) is expressed by reference to a number of whole weeks, a weekly index or a number of days; (e) all the other matters specified in the Second Schedule are satisfied. (2) Despite subsection (1), where —(a) P1 is eligible for any entitlement under section 12DA(2) or (6) or 12DC(2), and P2 would have been eligible for the entitlement to shared parental leave under section 12DA(2) but for P2 not having served the employer for a period of at least 3 months preceding the date of the child’s birth or the eligibility date of the application to adopt the child, as the case may be; and (b) P1 and P2 have an arrangement that meets all of the requirements of subsection (1)(a) to (e), as if P2 were entitled to shared parental leave, then the following apply: (c) that arrangement is treated as a valid sharing arrangement for the purposes of P1’s entitlement under section 12DA(2) or (6) or 12DC(2), and any payment or reimbursement under section 12DA, 12DB or 12DC in relation to P1’s entitlement; (d) despite that arrangement not being a valid sharing arrangement for P2, P2’s employer may —(i) grant P2 paid leave in accordance with that arrangement as if P2 were entitled to shared parental leave; and (ii) make a claim under section 12DB(6) on the basis of that arrangement. (3) Subsection (4) applies where —(a) only one parent of an April 2025 Scheme child (called in this section the sole parent) is eligible for any entitlement to shared parental leave under section 12DA(2), a claim for lost income under section 12DA(6) or a claim for payment from the Government under section 12DC(2); and (b) there is no arrangement under subsection (2). (4) A valid arrangement for a sole parent (called in this subsection an individual arrangement) for the purposes of section 12DA(2) or (6) or 12DC(2) must meet all of the following requirements:(a) the number of units, N, allocated to the total period of the entitlement of the sole parent (called in this subsection NSP) must not exceed M; (b) the allocation of NSP in the individual arrangement may only be varied in accordance with the Second Schedule; (c) NSP, whether or not varied from time to time, must be specified in an individual arrangement notified to a Director and (if applicable) any employer of the sole parent; (d) NSP must be a whole number, regardless of whether the entitlement in section 12DA(2) or (6) or 12DC(2) is expressed by reference to a number of whole weeks, a weekly index or a number of days; (e) all the other matters specified in the Second Schedule are satisfied. (5) In this section, “total period”, in relation to any entitlement under section 12DA(2) or (6) or 12DC(2), means the total period of the entitlement whether expressed as one period or the aggregate duration of several periods.[Act 46 of 2024 wef 01/04/2025]