Unpaid Leave (Info)

Unpaid leave is not considered to be qualifying remunerative work. However a person may still be entitled to apply for WTC provided that their unpaid leave is sufficiently short that it will not disturb their normal working pattern.

Generally if unpaid leave does not last for more than 4 weeks and the person returns to work after this, entitlement to WTC would not cease. However, if the person’s unpaid leave is part of a series of unpaid leave and there are other factors which reduce the working pattern, entitlement to WTC may stop.

If unpaid leave is likely to last for more than 4 weeks, a person’s entitlement will be affected from the first day of their leave.

If a person’s unpaid leave was due to last for less than 4 weeks and they later realise that the unpaid leave will last for more than 4 weeks, WTC will be affected from the first day they expect their leave to last more than 4 weeks.

Note: This also applies when periods of unpaid leave are taken immediately before or after periods of paid leave. For example ordinary (paid) maternity or adoption leave, paternity leave or sick leave