New Zealand Acts

PARENTAL LEAVE AND EMPLOYMENT PROTECTION ACT 1987 - SECT 71CBA

71CBA Calculation of self-employed person’s average weekly income from work

1 An eligible self-employed person must elect whether to determine their average weekly income from work over a 12-month period or over a 6-month period.

2 An eligible self-employed person’s average weekly income from work over a 12-month period is one fifty-second of that person’s net income from self-employment over the 12 months immediately preceding—

a) the expected date of delivery of the child (in the case of a child to be born to the self-employed person or to the self-employed person’s spouse or partner); or

b) the first date on which either the self-employed person or the self-employed person’s spouse or partner becomes the primary carer in respect of the child (in any other case).

3 An eligible self-employed person’s average weekly income from work over a 6-month period is one twenty-sixth of that person’s net income from self-employment over the 6 months immediately preceding—

a) the expected date of delivery of the child (in the case of a child to be born to the self-employed person or to the self-employed person’s spouse or partner); or

b) the first date on which either the self-employed person or the self-employed person’s spouse or partner becomes the primary carer in respect of the child (in any other case).

4 The divisor of 52 in subsection (2) and the divisor of 26 in subsection (3) must be reduced by the number of complete weeks during which the eligible self-employed person was not working in a circumstance described in section 71CB(2) .

History: Section 71CBA: inserted, on 1 April 2016, by section 55 of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).