Q: An employee has resigned effective from 7/3/2023, after being on parental leave since 19/4/2022.
What is the correct way to calculate her final pay? I have read that the last day should be the day before she started maternity leave. As annual leave accrues while on parental leave, would this mean that any accrued leave during the year would not be paid?

A: Section 46 of the Parental Leave Act states that the termination date is the first day of when parental leave was started.  So any annual holiday entitlement will be lost and you do a termination pay based on what was outstanding on that date (any annual leave entitlement not taken, accrual etc).