Section 12CA

Subject to subsections (2), (2A), (3) and (4) and any regulations made under section 20, where an employer has made payment to an employee under section 12B(9) for extended childcare leave taken in any relevant period by the employee, the employer is entitled to claim reimbursement from the Government for the amount paid to the employee for the extended childcare leave not exceeding 2 days.

Subject to subsections (2A), (3) and (4), the amount of reimbursement, which an employer is entitled to claim from the Government under subsection (1) in respect of an employee, is an amount that does not exceed —

Where, during a relevant period that starts in a calendar year (called the first calendar year) and ends in another calendar year (called the second calendar year), an employee takes any extended childcare leave under subsection (1), the Government may permit the employer to treat the extended childcare leave as being taken in either the first calendar year or second calendar year for the purpose of a claim under subsection (2).

Despite subsections (1), (2) and (2A), the Government may refuse to reimburse an employer for any amount paid by the employer to an employee for any day of extended childcare leave taken or treated as taken by the employee in any calendar year, if the Government has already reimbursed the employer or any other employer or employers for the amount or amounts paid to the employee for a total of 2 days of extended childcare leave taken or treated as taken by the employee in that calendar year.

Despite subsections (1) and (2), the Government may refuse to reimburse an employer for any amount paid by the employer to an employee for any day of extended childcare leave taken by the employee in respect of a qualifying child, if the Government has already reimbursed the employer or any other employer or employers for the amount or amounts paid to the employee for a total of 12 days of extended childcare leave taken by the employee in respect of that qualifying child.