Parental Leave Pay (PPL) debts between employers and employees 107-04070020

The Paid Parental Leave Employer Processing Team (PPLEPT) are responsible for:

• identifying undetermined debts from PPL paid to the employer
• issuing a Q318 letter to the employer
• reviewing Q318 responses, and:
• raise employer PPL debt
• create a manual debt for an employee

Debt Staff are responsible for:

• raising employee debts (once identified by PPLEPT)
• recovery of any debt raised

If a PPLEPT Service Officer is allocated a:

• debt shell, go to Step 2
• returned Q318, go to Step 8
• Q318 allocated work item, go to Step 8
• due DOC, go to Step 8

Where a change of circumstance is notified, a debt shell may generate for the PPLEPT to investigate and to send a Q318 letter to the employer to find out whom the debt should be recovered from.

If exceptional circumstances have occurred, such as the death of the PPL claimant, staff must request the employer urgently return the Q318 to minimise debt impacts.

If exceptional circumstances:

• do not exist, go to Step 4
• do exist, make 2 genuine attempts to contact the employer or authorised officer/contact using:
• existing contact numbers on the employer's record
• ABN lookup
• Google search
• White Pages, and
• more recent/alternate contact details for the employer in the employee's claim

Was the first attempt to contact the employer’s authorised officer/ authorised contact successful?

• Yes:
• tell the employer a Q318 form will be sent to them to seek more information. Ask the employer to return the Q318 information as a priority
• DOC the record with the conversation. Use Fast Note - select Auto text, use Families > Paid Parental Leave > PPLEPT - Debt Investigation
• go to Step 4
• No:
• HLD the debt shell for 1 day
• DOC the record. Use Fast Note - select Auto text, use Families > Paid Parental Leave > PPLEPT - Debt Investigation
• HLD the DOC for 1 day
• when the DOC becomes due, go to Step 3

When the debt shell falls due, make a second genuine attempt to contact the employer’s authorised officer/ authorised contact using:

• existing contact numbers on the employer's record
• ABN lookup
• Google search
• White Pages, and
• more recent/alternate contact details for the employer in the employee's claim

Was the second attempt to contact the employer’s authorised officer/ authorised contact successful?

• Yes:
• tell the employer a Q318 will be sent to them to seek more information. Ask the employer to return the Q318 information as a priority
• annotate the Debt Investigation <Debt ID> DOC with the conversation
• go to Step 4
• No:
• annotate the Debt Investigation <Debt ID> DOC with second attempt to contact
• go to Step 4

The letter has the following details:

• Date
• Employee name
• Employee reference (if provided by the employer)
• Employer’s authorised officer:
• Business Hub registered ABN, Process Direct displays the Authorised Officer’s name
• Not registered in Business Hub, the Organisation Contact Summary (OSCS) screen displays current and end dated CBOS contacts. All current CBOS contacts are Authorised Officers and able to sign the Q318
• External claim reference ID
• Period that the debt relates to
• Estimated amount of the debt
• Amount paid to the employee

The notice will tell the employer:

• to stop paying PPL to the employee or third party
• they may need to amend their payroll records to make sure the employees payment summary is correct

Where a liquidator is appointed or registered to a business the OSCS screen and a display on access (DOA) DOC will be updated with the authorised contact details.

Before running the Debt Action script., check the debt shell amount and obtain the following information:

• employer CRN
• Debt Id – Cxxxxxx
• employer’s authorised officer information (OSCS screen)
• employee:
• CRN
• name
• claim reference ID
• ID number (either from P1CS (N) screen or if not then from online claim)
• reason for debt (RTW/NRQ etc)

Note: to be accepted by PPLEPT, the Q318 letter must be signed by the employer’s authorised officer (unless the employer is in liquidation).

To send the Q318, go to Step 5

In Customer Record, go to the employer’s record and open the Debt Action script.

In the Debt Action script, check the populated information is correct and update the following sections:

• actionable debts, select ‘the relevant debt id’ > Next
• resolution and storage – Part 1:
• raise a debt, no change, select ‘no documentation only’ > Next
• Paid Parental Leave – Employer, select No – send a Q318 now

For the Q318 information request - debt investigation - letter options:

• select attention <authorised person>
• key the name of the authorised officer/ authorised contact
• check employer CRN populated
• key the employee’s:
• title
• first name
• middle name
• surname
• key employee ID number (if known)
• key event date (top right corner), do not change
• key employee claim reference ID > Next
• end script > OK
• go to the Activity List (AL) screen. If the employer is:
• registered in Business Hub (Bhub), change the debt resubmit date for 15 days from today
• not registered in Bhub, change the debt resubmit date to 14 days and allow extra time for mail delivery
• annotate the auto populated debt DOC on the employer’s record with the following:
• Extra Details Section: Q318 Sent / Debt ID / Employee’s Surname
• body of the DOC
• reason for debt (for example, return to work, not residentially qualified). For more reasons, see Cancellation, rejection, not effective, assessed and current zero rate codes for Parental Leave Pay (PPL)
• delete the resubmit date
• close the Q318 DOC

Is the employer registered for Business Hub?

• Yes, go to Step 6
• No:
• PPLEPT to issue the Q318 manually to allow the employer to respond
• procedure ends here

Create a task for employees located in Process Direct on the same day the PPLEPT issue the ‘Q318 Debt Notice’ letter. This is so employers can upload a document in response to the Q318 letter in Business Hub.

Note: if the paymaster role has been transferred from the employer to Services Australia, the system will end date the employee’s relationship with the employer. This means the employee may no longer display in Process Direct. When this occurs a Business Hub task cannot be created.

Is the employee located through an organisation search?

• Yes, go to Step 7
• No:
• annotate the Q318 sent DOC advising work item was unable to be created
• procedure ends here

Create a task by selecting:

• the Business Hub - Request Documents tile. Key the Organisation CRN > Search
• the organisation CRN. The CRN must be 10 consecutive characters with no spaces. For example, 408XXXXXXA
• the Claimants of PPL tile
• the relevant employee that the documents relate to, from the column on the left hand side
• Tasks
• Request Debt Investigation Q318
• Paid Parental Leave Act 2010 for the Authority to request
• 14 days for Information to be supplied
• Incomplete Application for Required for
• No for Staff Notes
• Other documents for Claimant from Available Documents
• the right arrow
• Not Applicable for Provider Name
• Add as no additional details are required
• Finish

After the task is created:

• an outstanding task generates for the employer in Business Hub
• the employer gets an email notification. It says they can provide the requested documents through the Upload Requested Documents tile in Business Hub

In the employer’s record:

• check that the resubmit date on the debt is 15 days from today
• annotate the Debt Investigation DOC in the employer's record with the request for the employer to provide documents

Procedure ends here.

The employer has 14 days to respond to a Q318 request, allowing extra time for mail delivery.

Before raising debts, check all channels (Doc tools, PD inbox, Organisational Online Mail (OOM), email (PPLINFO mailbox)/ fax/ post) for a returned Q318.

If the employer has returned the Q318 via CBOS, staff will need to locate the document in the OOM via the Human Services Workspace (myHSI) staff online portal.

Has the employer returned a Q318?

• Yes, via:
• online via Business Hub or CBOS, go to Step 9
• post/ email/ fax, go to Step 10
• No, go to Step 8 in Table 2

To view the uploaded documents in Business Hub, open the Process Direct Inbox:

• key the organisation CRN. The CRN must be 10 consecutive characters with no spaces. For example. 408XXXXXXA. Select:
• Provider Change of Circumstances from Main Category
• Debt Investigation Q318 received from Benefit dropdown
• Go
• Employment Status change work item
• Application to ensure the work item is for the relevant employee
• Documents to view the uploaded documents
• Status
• Change Status
• Completed for Possible Status
• select Save

Go to Customer First:

• upload the Q318 letter if not already documented to the employer's record
• annotate the Q318 sent DOC on the employer’s record with the documents provided and any relevant details
• to action the Q318, go to Step 1 in Table 2

In Customer First:

• upload the Q318 letter to the employer's record
• to action the Q318, go to Step 1 in Table 2

Check the Authorised Officer has signed the Q318.

The Australian and overseas Authorised contacts must sign (includes electronic signature) and print their legal name (includes electronic) on the Q318.

A Q318 signed by an Authorised contact using their preferred name cannot be accepted. To make updates to an Authorised contact’s name, see Employer registration for Parental Leave Pay (PPL).

Check if the business is registered for Business Hub (Bhub). If the business:

• is registered with an ABN, view the Authorised Officer’s in Process Direct, select the Business Hub Access Management tile
• not registered or has appointed a liquidator, the Organisation Contact Summary (OSCS) screen in Customer First displays current and end dated CBOS contacts. Note: all current CBOS contacts are Authorised Officers and able to sign the Q318

When reviewing the Q318, check to ensure:

• it is signed by the employer’s current Authorised Officer
• the Authorised Officer has completed the information on the official Services Australia Q318 form. The Q318 is not to be accepted if the returned Q318 response is not the official form
• the amounts recorded on the Q318 add up to the total debt shell amount
• a figure is recorded in Q1, Q2 and Q3 (for example, $ value or ‘Nil’)

Note: if Q3 has a $ value and Q2 has Nil, then staff are to make one genuine attempt to contact the employer to confirm the completed Q318. If contact is unsuccessful:

• leave a message for employer to call back to discuss PAYG refunding requirements, and
• process the form using the provided figures

Has the employer completed the Q318 correctly?

• Yes, and is responding:
• within 14 days and allowing extra time for mail delivery, go to Step 2
• to amend previously provided Q318 or correct a raised debt, go to Step 9
• No, and the debt is:
• already raised, go to Step 14
• not yet raised, go to Step 8

If the employer has received PPL and:

• has not paid any amounts to the employee or the Australian Taxation Office (ATO), go to Step 3
• has paid all of the PPL to the employee (including withheld and Pay As You Go (PAYG) amounts), go to Step 4
• has paid some of the PPL to the employee (including withheld and PAYG amounts), go to Step 6

Raise the debt against the employer, noting the date of receipt for the returned Q318.

In Customer Record, go to the employer’s record and open the Debt Action script.

In the Debt Action script, check the populated information is correct and update the following sections:

• actionable debts, select the ‘relevant Debt Id’ > Next
• resolution and storage – Part 1:
• raise a No Debt, no change leave as No
• select on file only > Next
• Paid Parental Leave – Employer:
• Has a Paid Parental Leave information request (Q318) been received? select Yes
• Estimated amount (taken from Q318 - Item A)
• Date information request was returned (date on Document Tools)
• Amount held by organisation (taken from Q318 - Item B)
• Amount withheld as PAYG tax deduction (taken from Q318 - Item C)
• Amount provided to the employee (taken from Q318 - Item D) > Next
• confirm period and amount - raise:
• Start date, no change
• End date, no change
• What is the amount overpaid?, no change
• Amount received in debt period? (taken from Q318 - Item A), key the full amount
• How was the debt calculated, select By using mainframe ADEX
• Was the debt due to, no change > Next
• qualification or payability reasons > Next
• before selecting OK on the confirm pop up box:
• on the mainframe screen, on the component amount (OPCA) screen > [Enter]
• when the account payable (OPAOD) screen displays, select OK on the pop-up box to confirm
• Do you want to complete the activity?, select Yes, complete it > Next
• information pop up box will display > OK
• end of debt script
• Close the script
• Ensure:
• the Q318 scanned DOC Status is Finalised on the employer record
• any work item for the debt in Process Direct has a change status and input is completed
• procedure ends here

To raise the debt for the gross amount on the employee record, noting the date of receipt for the returned Q318.

In Customer Record, go to the employer’s record and open the Debt Action script.

In the Debt Action script, check the populated information is correct and update the following sections:

• actionable debts, select the relevant Debt Id > Next
• resolution and storage:
• raise a No Debt, no change leave as No
• select on file only > Next
• Paid Parental Leave - Employer:
• Q318 has been received, select Yes
• total amount provided for the period, no change
• date information was returned (date on Document Tools)
• amount held by organisation (taken from Q318 - Item B)
• amount withheld as PAYG tax deduction (taken from Q318 - Item C)
• amount provided to the employee (taken from Q318 - Item D)
• total (will complete automatically) > Next
• confirm period and amount - raise, leave blank, select Back
• actionable debts, select the relevant Debt Id, select Next
• resolution and storage:
• raise a No Debt, select Yes
• select on file only > Next
• no debt reason selection box, select Third party debt > Next
• add employee CRN, select OK
• No debt - Doc text display. Debt has been set to 0 because employer advised by Q318 returned on (insert date) of the following:
• PPL held by business: $
• PPL held as PAYG deduction: $
• PPL provided to the customer: $
• select Next
• Do you want to complete the activity?, select Next
• information, select OK
• end of script. A debt shell will automatically create on the employee’s record, which will require action
• Close the script
• Ensure:
• the Q318 scanned DOC Status is Finalised on the employer record
• any work item for the debt in Process Direct has a change status and input is completed
• go to Step 5

Update the debt shell with the details from the Q318 and out the activity for the Debt team to review and raise.

In Customer First, go to the employee’s record and update the debt activity:

• on the Activity List (AL) screen, select the relevant debt > [Enter]
• on the Modify/Assess Debt (OPMA) screen
• in these fields:
• Reason, key NEP or DUP
• Section of Act, key 166 or 167
• start date, key start of debt period (e.g. RTW, Resignation etc) from Q318
• end date, key end date of debt period from Q318
• calculated amount, key gross amount paid to employee
• select [Enter] 3 times
• in the Nxt field, key AL
• select the manual debt shell and select Transfer activity to another site/region radio button > Continue
• Region code, key XWA
• delete RGNPEP and PAE keywords (if shown)
• for PAC debts add DMNPAC keyword (if not shown) > Continue
• for PLC debts, system will auto add DMNPLC keyword > Continue

Note: the debt notice (Account Payable) explains to employees they can ask for a refund of the PAYG withholding amount included in the debt. They can request this from either:

• their employer, or
• the Australian Taxation Office (ATO)

This will depend on:

• the date the employee gets the debt notice, and
• if they take action before or after the end of the financial year

Procedure ends here.

Raise a debt against the employer for all amounts not paid to the employee, noting the date of receipt for the returned Q318.

In Customer Record, access the employer’s record and open the Debt Action script:

In the Debt Action script, check the populated information is correct and update the following sections:

• actionable debts, select the relevant Debt Id > Next
• resolution and storage, select on file only > Next
• Paid Parental Leave – Employer:
• Q318 has been received, select Yes
• date information was returned (date on document tools)
• amount held by organisation (taken from Q318 - Item B)
• amount withheld as PAYG tax deduction (taken from Q318 - Item C)
• amount provided to the employee (taken from Q318 - Item D) > Next
• confirm period and amount - raise:
• amount received in debt period (taken form Q318 - Item A), key the full debt amount
• how was the debt calculated, select By using mainframe ADEX > Next
• on the mainframe screen, on component amount (OPCA) screen, key the employer debt amount > [Enter]
• when the account payable (OPAOD) screen displays, select OK on the pop-up box to confirm
• Do you want to complete the activity? Select Yes, complete it > Next
• end of script. A debt shell auto-creates on the employee’s record requiring action
• an automatic DOC will be placed on the employer’s record
• Close the script and the Debt Investigation DOC
• Ensure:
• the Q318 scanned DOC Status is Finalised on employer record
• any work item for the debt in Process Direct has a change status and input is completed
• go to Step 7

The PPLEPT will update the debt shell with the details from the Q318 and out the activity for the Debt team to review and raise.

In Customer First, go to the employee’s record and update the relevant debt activity on the Modify/Assess Debt (OPMA) screen:

• Reason, key NEP or DUP
• Section of Act, key 166 or 167
• Start date, key start of debt period (for example, return to work, resignation etc) taken from Q318
• End date, key end date of debt period taken from Q318
• Calculated amount, key gross amount paid to employee
• Select [Enter] twice

In the Nxt field, key AL and locate the relevant debt shell:

• select the relevant debt shell and select Transfer activity to another site/region radio button > Continue
• region code, key XWA
• delete RGNPEP and PAE keywords (if shown)
• for PAC debts, add DMNPAC keyword (if not shown) > Continue to place an automatic DOC on the employee record
• for PLC debts, system will auto add DMNPLC keyword > Continue to place an automatic DOC on the employee record

Procedure ends here.

The PPLEPT team are:

• not required to call the employer, and
• to raise the debt in full on the employer

In Customer Record, access the employer’s record and open the Debt Action script:

In the Debt Action script, check the populated information is correct and update the following sections:

• actionable debts, select the relevant Debt Id > Next
• resolution and storage:
• Is the debt activity to be Finalised as a No Debt?, no change
• storage indicator to use in DOC, select No documentation only > Next
• Paid Parental Leave - Employer, select No - Q318 not required
• confirm period and amount - raise:
• amount received in debt period, key the full amount
• how was the debt calculated, select By using mainframe ADEX > Next
• on the DOC screen, add the relevant text. For example:
• Q318 has not been returned, ‘Q318 Request for information letter sent to employer DD/MM/YYYY. As at today, the Q318 has not been returned. Failure to provide the information requested has resulted in the whole amount being raised as a debt against the employer‘, or
• Q318 has been returned but incorrectly completed, ‘Q318 returned by employer DD/MM/YYYY. This has been completed incorrectly which has resulted in the full amount being raised as a debt against the employer. Reason form is incorrect: (record reason). See Parental Leave Pay (PPL) debt raising, debt offsetting and recovery
• select Next
• on the mainframe screen, on the component amount (OPCA) screen > [Enter]
• when the Account Payable (OPAOD) screen displays, select OK on the pop-up box to confirm
• Do you want to complete the activity?. Select Yes, complete it > Next
• end of script
• an automatic DOC will be placed on the employer’s record
• Close the script and the Debt Investigation DOC
• ensure the Q318 scanned DOC Status is Finalised on the employer record
• ensure any work item for the debt in Process Direct has a change status and input is completed
• procedure ends here

An employer may respond outside the 14 days to a previous Q318 request for the following reasons:

• for the first time after the debt was raised
• provide an amendment to the previously returned Q318

Based on the amended information, previously raised debts on the employer and/or employee record may require being amended and/or new debts raised.

Based on the Q318 responses, decide the action/s required to the employer and/or employee’s debt. To:

• finalise debt as a no debt or zero, go to Step 10
• amend an employer debt that is already raised:
• not fully recovered, go to Step 11
• fully recovered, go to Step 12
• manually raise a debt on the employer and/or employee’s record, go to Step 13

If the employer provides more details for a debt already raised and now requires amending:

• note the debt ID number that requires amending. Note: if the debt action script is unavailable, see Table 2 in Finalised 'no debt' (FND) or 'zeroing' debts that are not legally recoverable

In Customer Record, access the record to be amended and open the Debt Action script:

In the Debt Action script, check the populated information is correct and update the following sections:

• select amend an existing debt > Next
• actionable debts, select the relevant Debt Id > Next
• debt dates and other details:
• date of notification, key the date the revised Q318 was received
• acknowledgement date, key today > Next
• debt reason selection:
• debt category, select No suitable choice
• what action do you wish to take, select Continue to the script > Next
• debt amount:
• what is the amount overpaid?, key the revised amount on the Q318
• how was the debt calculated, select By using mainframe ADEX, > Next
• debt action script, amend date, reason selection:
• why is the debt amount/recovery fee being charged?, select reviewed/recalculated (not at the customer’s request)
• what prompted the review of the debt?, select further information given
• Do you want the letter sent?, no change
• what period of time is available to appeal a decision? no change
• select Next > OK to confirm > [Enter] on the mainframe screen > OK
• on the component amount (OPCA) screen, change the amount under the Calc Amt$ to the revised amount > [Enter] > OK
• OPDC and DOC comments, no change > Next
• Do you want to complete the activity?, select Yes complete it
• advice to customer - reason for debt change(s), no change > Next
• advice to customer - interest charge warning, select No > Next
• advice to customer wording- reason for debt change(s):
• The reason for the change is that we have received additional information from (insert company name) on (key DD MONTH YYYY) advising the following information for (key employee name), (key employee ID if previously provided on Q318).
• Paid Parental Leave held by the business: $(key revised amount)
• Paid Parental Leave withheld as PAYG deduction: $(key revised amount)
• Paid Parental Leave provided to your employee: $(key revised amount)
• Based on the above information, the debt has been amended accordingly.
• select Next 2 times > OK to confirm
• end of script, select OK

On completion of the Debt Action script, on the employer’s record check the:

• OPDL screen shows the Debt Id has zeroed correctly
• Document List (DL) screen shows the DOC is correct and closed
• Q318 scanned DOC is finalised
• Q318 letter is uploaded the to the employer's record
• Q318 if lodged in the Business Hub, in Process Direct has a Status change and input is completed

Does a debt need to be raised on the employer and/or employee’s record?

• Yes, go to Step 13
• No, procedure ends here

If the employer has given more details that requires a debt to be amended, take note of the Debt Id to be amended.

Before running the debt action script, if the Debt end date is a future date, on the employer’s record:

• upload the Q318 letter if not already documented to the employer's record
• Note/DOC the record. Use Fast Note – select Auto text, use Families > Paid Parental Leave > Debt ID end date in the future
• Manually hold the DOC until the end date +1

In Customer Record, access the record to be amended and open the Debt Action script:

In the Debt Action script, check the populated information is correct and update the following sections:

• action to take, select ‘amend an existing debt’ > Next
• actionable debts, select the relevant Debt Id > Next
• DOC storage indicator, select ‘on file’ only > Next
• debt dates and other details:
• date of notification, key the date the revised Q318 was received
• acknowledgement date, key today > Next
• debt reason selection:
• debt category, select No suitable choice
• what action do you wish to take, select Continue to the script > Next
• debt amount:
• what is the amount overpaid?, key the revised amount on the Q318
• how was the debt calculated, select By using mainframe ADEX, > Next
• debt action script, amend date, reason selection:
• why is the debt amount/recovery fee being charged?, select reviewed/recalculated (not at the customer’s request)
• what prompted the review of the debt?, select further information given
• do you want the letter sent?, no change
• what period of time is available to appeal a decision? no change
• select Next > OK to confirm > [Enter] on the mainframe screen > OK
• on the component amount (OPCA) screen, change the amount under the Calc Amt$ to the revised amount > [Enter] > OK
• OPDC and DOC comments, no change > Next
• Do you want to complete the activity?, select Yes complete it
• advice to customer - reason for debt change(s), no change > Next
• advice to customer - interest charge warning, select Yes > Next
• advice to customer wording- reason for debt change(s):
• The reason for the change is that we have received additional information from (insert company name) on (key DD MONTH YYYY) advising the following information for (key employee name), (key employee ID if previously provided on Q318).
• Paid Parental Leave held by the business: $(key revised amount)
• Paid Parental Leave withheld as PAYG deduction: $(key revised amount)
• Paid Parental Leave provided to your employee: $(key revised amount)
• Based on the above information, the debt has been amended accordingly.
• select Next 2 times > OK to confirm
• end of script, select OK
• once script is finalised, ensure the Q318 scanned DOC Status is Finalised
• upload the Q318 letter
• if Q318 is lodged in Business Hub, in Process Direct change status and ensure input is completed
• Close any open DOCs

Does the debt need to be raised on the employer and/or employee’s record?

• Yes, go to Step 13
• No, procedure ends here

Before amending, if the Debt end date is a future date, on the employer’s record:

• upload the Q318 letter if not already documented to the employer's record
• Note/DOC the record. Use Fast Note – select Auto text, use Families > Paid Parental Leave > Debt ID end date in the future
• Manually hold the DOC until the end date +1

If the employer has given more details that require a fully recovered debt to be amended, go to Customer First to manually amend a fully recovered debt on the OPDL screen:

• in the relevant debt Id, key ‘S’ > [Enter]
• in the Nxt field, key OPDA > [Enter]
• on the OPDA screen, for record reason change, key FIN
• calculated (total) amount, key total debt amount > [Enter] > Finalise
• complete and issue a manual Q053 - PPL employer debt letter

On the employer’s record:

• DOC the record. Use Fast Note – select Auto text, use Families > Paid Parental Leave > PPLEPT – Employer debt - Amended
• close all related DOCs
• ensure the Q318 scanned DOC Status is Finalised
• upload the Q318 letter
• if Q318 lodged in Business Hub, in Process Direct change status and ensure input is completed

If the debt becomes over recovered:

• Transfer activity to another site/region radio button > Continue
• region code, key XWA
• delete RGNPEP and PAE keywords (if shown)
• for PAC debts, add DMNPAC keyword (if not shown) > Continue
• for PLC debts, system will auto add DMNPLC keyword > Continue

Procedure ends here.

If the employer has given more details requiring a manual debt to be raised on the employer or employee’s record, go to Customer First and update the debt activity on the OPAD screen:

• Authority: Paid Parental Leave Act (prepopulated)
• Benefit Type debt codes:
• children born or entered care before 1 July 2023 PAC (employee record) or PAE (employer record)
• children born or entered care on or after 1 July 2023 PLC (employee record) or PLE (employer record)
• Reason, key NEP or DUP
• Section of Act, key 166 or 167
• Date of Event, key the date the event was coded on the employee record
• Start date, key start of debt period (for example, RTW, Resignation etc)
• End date, key end date of debt period
• Calculated amount, key gross amount of debt
• Addtnl Reference No, key PPE record CRN or employee record
• select [Enter] 4 times
• in the Nxt field, key AL > Shift + F4
• DOC the employee’s record. Use Fast Note - select Auto text, use Families > Paid Parental Leave > PPLEPT - Employee - Q318 returned by Employer
• Close both the employer and employee DOCs
• go to the employee record:
• in the Nxt field, key AL and locate the manual debt shell
• select the manual debt shell and select Transfer activity to another site/region radio button > Continue
• region code, key XWA
• delete RGNPEP and PAE keywords (if shown)
• for PAC debts, add DMNPAC keyword (if not shown) > Continue
• for PLC debts, system will auto add DMNPLC keyword > Continue

Procedure ends here.

Where a debt is already raised and the employer provides a revised Q318 which is incorrectly completed, make one genuine attempt to contact the employer about why Services Australia is not able to accept the revised Q318.

If contact is unsuccessful leave a message for the employer to call back to discuss the incorrectly completed Q318.

Do not amend the already raised debt.

On the employer record:

• annotate the Q318 raised DOC with:
• why the revised Q318 was not accepted, and
• contact attempt time, date and numbers. If contact is successful record conversation had with the employer
• ensure the Q318 scanned DOC Status is Finalised
• ensure any work item for the debt in Process Direct has a change status and input is completed

Procedure ends here.

If the debt was actioned:

• before the end of the financial year, go to Step 2
• after the end of the financial year and an ATO Notice of Assessment (NOA):
• has not been issued, go to Step 3
• has been issued, go to Step 4

Services Australia will recover the gross amount of PPL overpaid to an employee. This includes Pay as you Go (PAYG) amounts withheld.

The employee has the right to a refund of the amount of PAYG withheld. They can ask for a refund of PAYG withheld from either the employer or the ATO.

The employer must refund the PAYG amount to the employee before the end of the financial year in which the overpayment occurs when the:

• employer becomes aware that the employee received an overpayment of PPL, or
• employee asks for a refund of the withholding amount

The employer must refund the PAYG amount to the employee even if they have paid this to the ATO. If this is the case, the employer can:

• recover the refunded amount from the ATO as a debt, or
• offset or reduce another payment to the ATO by the refunded withholding amount

The employer will need to include adjustments in their payroll records.

On their income tax return, the employee will include:

• the total PAYG withheld, less any refunded amount, and
• the total taxable income from their payment summary, less any overpaid PPL

Procedure ends here.

PPL paid by Employer

If the overpayment occurred in a financial year prior to the year that it was identified, the employer does not need to refund the PAYG withholding amount.

Services Australia will:

• recover the gross amount of the overpayment from the employee, and
• tell them to recover the overpaid PAYG from the ATO

The employee will:

• be able to show the debt notice (Account Payable) to the ATO as evidence of the overpayment
• provide the amended total taxable income information from their revised payment summary or the debt notice in their income tax return

If the employee's income assessment for the previous year is not complete, they will get the benefit of the overpaid PAYG withholding amount in the calculation of their tax bill or refund.

They may ask for a payment arrangement with Services Australia that will allow them to repay the PAYG amount after they have recovered it from the ATO.

PPL paid by Services Australia

If Services Australia has paid the employee, the agency will issue an amended payment summary once:

• the debt is raised, and
• repayment has been received

The payment summary will display on the Tax Payment Summary (TXGS) screen. The ATO will automatically get the new tax information electronically.

Procedure ends here.

The employee should lodge an amended assessment application with the ATO using:

• the revised payment summary, or
• the debt notice (Account Payable)

The ATO will:

• subtract the gross amount of overpaid PPL from the employee's taxable income, and
• fix their final income tax calculation for the relevant income year

This may result in an additional refund depending on the employee's tax liability.

Once fixed, the employee needs to tell government agencies such as Services Australia their revised income details. This may affect their eligibility for payments.

If the overpayment of PPL spans two financial years, the above processes apply to the portions of debt that attribute to each financial year.

Procedure ends here.