Household worked through · rates of 20 September 2026
New parents with their first baby
Emma and Josh have their first baby in August 2026. Emma earned $62,000 last year and expects $42,000 this year with her leave; Josh earns $80,000. They own their home.
Checked by Radif Partners · Editorial policy · How we calculate
A couple whose first child is born after 1 July 2026, where the birth parent earned $62,000 in the reference year and the partner earns $80,000, can receive $22,103 of Parental Leave Pay for the birth parent, 110 days at $200.94 a day, and $4,019 for the partner's 20 reserved days, if both pass the work and income tests. That leave pay is the main Centrelink support for this household. Family Tax Benefit is modest at their income: with a family adjusted taxable income of about $122,000 for the year, Part A is at the base rate, about $76 a fortnight, because the income is above the free area but under the higher free area of $123,078. Part B is nil, because the birth parent's income for the year is far above the lower earner's free area, and Part B is not paid on Parental Leave Pay days anyway. The household calculator above shows the Family Tax Benefit side; the leave pay is worked out separately.
More details: ages, assets, child care fees
What this household gets, per fortnight
$76
$1,971 a year
- Family Tax Benefit Part A$76
Method 2
| Family Tax Benefit Part B | The secondary earner income test reduces Part B to nil |
Family income for FTB and CCS: $122,000 a year. How this is worked out.
Parental Leave Pay for both
For a child born from 1 July 2026, the Paid Parental Leave scheme pays up to 130 days per child. Because Emma is partnered when she claims, 20 of them are reserved for Josh, and she can take up to 110 (Paid Parental Leave Guide 2.9). At $200.94 a day, her 110 days come to $22,103 before tax, paid fortnightly at $2,009. Josh's 20 days are worth $4,019, but only if he takes them; they cannot be transferred to Emma unless an exemption applies.
The income test, passed on the individual limit
Emma's adjusted taxable income in the reference year, $62,000, is under the individual limit of $186,487, so she passes without the family test. Josh, on $80,000, passes the same way for his days. Their family income, $142,000 in the reference year, is also far under the family limit of $386,525 (Paid Parental Leave Guide 2.3.4).
Family Tax Benefit on a middle income
For this income year, Emma's income falls to about $42,000, Parental Leave Pay included, because it is taxable income. Family income is about $122,000: above $69,131, so Part A has tapered all the way down to the base rate, but under $123,078, so the base rate is protected. Part A is $76 a fortnight. Part B would have been $200 a fortnight if Emma had no income, but her $42,000 is far above the lower earner's free area of $7,154, and in any case Part B is nil on every day Parental Leave Pay is paid (Family Assistance Guide 3.1.9.10). If Josh earned $60,000 instead, the household's Family Tax Benefit would be about $76 a fortnight.