53Maternity and adoption leave

#### 53 Maternity and adoption leave 53 Maternity and adoption leave > > (1) Wages are exempt wages if they are paid or payable to an employee in respect of— > > > > > (a) maternity leave, being leave given to a female employee in connection with her pregnancy or the birth of her child (other than sick leave, recreation leave, annual leave or any similar leave), or > > > > > (b) adoption leave, being leave given to an employee in connection with the adoption of a child by him or her (other than sick leave, recreation leave, annual leave or any similar leave). > > > (2) It is immaterial whether the leave is taken during or after the pregnancy or before or after the adoption. > > > (3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks maternity leave in respect of any one pregnancy and 14 weeks adoption leave in respect of any one adoption. > > > (4) In subsection (3)— > > > > > (a) a reference to 14 weeks maternity leave or 14 weeks adoption leave includes a reference to an equivalent period of leave at a reduced rate of pay, and > > > > > (b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave. > > > > Note. > > > > For a part-time employee, the exemption may apply to wages paid or payable for maternity leave or adoption leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee. > > > (5) The exemption does not apply to any part of wages paid or payable in respect of maternity or adoption leave that comprises fringe benefits. > > Note. > > Clause 13A of Schedule 2 provides for a similar exemption for paternity leave given to a male employee. That exemption is not included in some corresponding laws. > > **s 53:** Am 2010 No 46, Sch 8 \[1\]; 2012 No 20, Sch 3 \[1\].