General News

IS A STATUTORY DECLARATION NECESSARY?

There is some confusion around whether a Statutory Declaration is required for clients who are applying for Paid Parental Leave (PPL).  The Inland Revenue Form IR880 is used to apply.  On page 5 of the application, there is a very clear roadmap which if followed to the letter by the client will indicate if a Statutory Declaration is required or not.  A copy of the road map can be viewed or downloaded from this LINK.

A Statutory Declaration is only required if:

  • the client is ‘Self Employed’ and does not have a chartered accountant or a tax advisor.
  • the client was an Employee and their employer can verify that the client has worked for them for a least an average of 10 hours per week, of any of the last 26 weeks, of the last 52 weeks.  The employer can be their current or previous employer and
  • can that same employer verify that the client has earned the income that they have provided in the application.

This is not the easiest of forms and some of the language is confusing but read it slowly and it will make sense in the end. Here is a copy of the road map which should look like this.