The potential impacts of the Commonwealth Paid Parental Leave (PPL) scheme on small businesses and their employees, both before and after legislative changes come into effect from 1 July 2023, with particular reference to:

1. the experiences of small businesses in administering the Parental Leave Payment (PLP) on behalf of the Commonwealth, including an assessment of any administrative impacts, cost impacts and any challenges transacting with Services Australia;
2. the experiences of employees accessing the scheme and receiving the payment through their employer or through Services Australia;
3. the relative contribution of current arrangements in preserving the relationship between small business employers and employees while an employee is on parental leave;
4. current Commonwealth PPL arrangements acting as an incentive or disincentive to employment and boosting female workforce participation in small businesses;
5. the merits and costs of an opt-in or opt-out model for small businesses to administer the Commonwealth PLP, or other arrangements that would help to alleviate any administrative or financial burdens;
6. the process by which the Department of Social Services and Services Australia could best engage with small businesses and their employees in the design and implementation of any future changes to PPL policy; and
7. any other related matter.