Employees who want to receive parental leave payments can now use their paid leave (eg annual leave, alternative days, special leave or time off in lieu) first.
Their parental leave payment period can start at the end of their leave, even if it is later than the child’s arrival or due date.
Before 1st June 2017, the parental leave payment period can’t start later than the child’s arrival.
A parent with a preterm baby has more flexibility around returning to work and parental leave payments. If a parent has a preterm baby and they return to work after they start getting a preterm baby payment or parental leave payment, their payments stop and they lose any remaining preterm payments.
However, from 1st June 2017, they can still get their parental leave payments when they go back on parental leave, as long as it’s no later than the original expected date of birth (had the baby not been born prematurely).
Information here