Issued
2010

Parental leave and employment protection - changes to advisor status

Amendment allows tax advisors to verify the self-employed status, income and weekly earnings of an applicant for paid parental leave. Applies from 1 July 2010.

Paid parental leave has been available to employees since 2002. It was extended to self-employed parents in legislation that came into force on 1 July 2006.

Amending regulations have been made to allow those with tax advisor status under the Tax Administration Act 1994, to verify the self-employed status, net income and average weekly earnings of an applicant for paid parental leave.

Previously, an application from a self-employed person had to be accompanied by either:

  • a statement and declaration by a chartered accountant, set out in the prescribed form; or
  • a declaration made by the parent, in accordance with the Oaths and Declarations Act 1957, in the prescribed form.

The limitation to chartered accountants meant that the authorised person had to be a member of the New Zealand Institute of Chartered Accountants (NZICA).

The amending regulations broaden the range of authorised persons to include tax advisors who are members of an organisation with approved advisor group status under the Tax Administration Act 1994.

Currently, the only organisation other than NZICA with this status is the Tax Agents Institute of New Zealand. However, the amendment does allow other organisations who achieve tax advisor status in the future to verify self-employed applications without the need for further amendment to the regulations.

The amending regulations come into force on 1 July 2010.

Further information is available on the Ministry of Business, Innovation and Employment website or by calling 0800 20 90 20 during business hours.

Parental Leave and Employment Protection Amendment Regulations 2010 (SR 2010/98)