List of recommendations

Recommendation 1

2.99The committee recommends that the Paid Parental Leave Act 2010 be amended to require the Secretary, as defined by the Act, to pay Parental Leave Pay instalments directly to employees of small businesses (defined as businesses employing fewer than 20 employees) except in cases where a small business opts to pay Parental Leave Pay instalments directly to an employee.

Recommendation 2

2.103The committee recommends that the Australian Government identify and fund improvements to the design and delivery of supports available to small businesses to help them meet their obligations under Commonwealth taxation and employment law.

2.104The committee recommends that the design and delivery of advice for small business should aim to minimise the administrative burden on small businesses by recognising and responding to the particular challenges they face, including time and capacity constraints.

Recommendation 3

2.110The committee recommends that the Australian Government task the Productivity Commission with conducting an inquiry into the impact of the Commonwealth Paid Parental Leave scheme on Australian businesses, including a particular focus on small business. The review should include—but not be limited to—an examination of the productivity gains or losses associated with businesses' administration of payments under the Commonwealth Paid Parental Leave scheme.

2.111In the event that the Australian Government does not, within three months of this report, direct the Productivity Commission to undertake the above inquiry, the committee recommends that the Productivity Commission self‑initiate research into the same topic.