Maternity and parental leave top up can be a meaningful part of an organization’s paid leave program. It provides income support during an important period in an employee’s life and can contribute to attraction, retention and an employee’s ability to take the leave available to them.

For employers, the decision is more complex than whether to provide a top up. Organizations must also determine who is eligible, which leaves are covered, how long payments continue, what percentage of pay is replaced and whether employees must return to work for a specified period.

Availability has increased steadily

The 2026 WCBC Compensation Policies and Practices Report shows a clear four year movement. In 2023, 48% of participating organizations provided maternity or parental leave top up. That figure increased to 52% in 2024, 55% in 2025 and 61% in 2026.

The increase is notable because it occurred in every year examined. Between 2023 and 2026, the proportion providing top up rose by 12.5 percentage points. The results do not mean that top up has become universal, but they indicate that it is becoming a more common component of employer leave programs.

Coverage is broadening as well

Program availability tells only part of the story. Among organizations providing top up, the proportion covering both maternity and parental leave reached 79% in 2026, compared with 70% in 2023. This broader approach recognizes that leave programs affect different family arrangements and that parental leave is not limited to the employee giving birth.

The proportion providing top up for the entire leave also increased in each survey, from 3% in 2023 to 10% in 2026. It remains a minority practice, which reflects the potentially significant cost of extending payments across a long leave. Nevertheless, the direction of change shows that some organizations are expanding not only access but also duration.

In 2026, the median non graded program topped income up to 87.5% of base salary, including Employment Insurance benefits, for 16 weeks. That median provides a useful market reference, although it should not be treated as a standard design for every organization.

Program design requires several decisions

An effective top up policy should define eligibility clearly. Some organizations require a minimum period of service. Others provide different benefits to different employee groups. The policy should also explain how payments interact with Employment Insurance or other government benefits and what happens if an employee’s benefit eligibility changes.

Duration and replacement income should be considered together. A higher percentage for a shorter period and a lower percentage for a longer period may have similar costs but provide different forms of support. Employers should model the financial impact and consider what outcome the program is intended to achieve.

Return to work provisions require particular care. If repayment is required when an employee does not return or leaves shortly afterward, the policy should state the obligation plainly and be reviewed for compliance with applicable legislation. Administrative responsibilities should also be clear before an employee begins leave.

Review the policy as part of total rewards

Organizations considering a new program or reviewing an existing one should look beyond the prevalence figure. The competitive value of top up depends on its design, how well employees understand it and how it fits with other paid leave and benefit provisions.

The steady increase shown in WCBC’s surveys makes this an appropriate time to review current practice. Employers should determine whether their policy still reflects their workforce, their total rewards priorities and the market in which they compete for talent.

Part of WCBC’s Compensation Policies & Practices Insights Series