Special Note:
This course is run as a workshop and attendees will undertake a range of hands-on payroll calculations. Attendees must bring a calculator and a means to access the IRD website (PAYE calculator). The venue will have WIFI available.

FOR

Intermediate-level payroll practitioners (or advanced practitioners wanting a refresher) want to know how to complete payment calculations to meet the requirements to ensure compliance with legislation.

Important point: This course is not suited to a person new or in an entry-level payroll position.

PURPOSE

New Zealand employment legislation is complex and wide-ranging in what payroll practitioners have to calculate to comply with the law. This course will allow participants to understand the essential calculations to cover a range of employee payment situations.

This course has been updated to be run as a workshop, over 2 days, with practical exercises included for the calculations being covered.

DURATION

• 2 days (Course starts at 9 am to 4.15 pm)

COURSE CONTENT

Holidays Act 2003

• Determining gross earnings
• What payments are included/excluded from gross earnings holiday pay calculations.
• Calculating annual leave AWE/OWP and 8%.
• Calculating Relevant Daily Pay & Average Daily Pay for sick, bereavement, alternative, family violence, and public holidays.
• Cashing up the 4th week AL

Parental Leave and Employment Protection Act 1987

• Taking and paying annual leave before and after parental leave is taken.
• Calculating a payment for “Keeping in touch days”.

Minimum Wage Act 1983

• Applying and ensuring minimum wage requirements are met.

Income Tax Act 2007

• Calculating tax, tax codes, and changing tax codes.

Accident Compensation Act 2001

• Earner levy and threshold rates
• Calculation of first-week earnings for the workplace and non-work accidents.

Child Support Act 1991

• Calculating projected net earnings for child support payments.

Payroll Giving

• Calculating the tax credit on donations.

Bonuses:

• How to calculate a Lump Sum (extra pay) and Regular bonus
• Redundancy & and Retiring payments.

Allowances:

• • Benefit allowances
  • Non-taxable allowances
  • Reimbursing allowances
• Motor vehicle reimbursement rate

Student Loan:

• Calculating student loan deduction and applying the student loan threshold

• Commissioner Deduction (SLCIR)
• Borrowers deduction (SLBOR), and SDR

KiwiSaver Act 2006

• What payments are included or excluded from KiwiSaver?
• Calculating the employer and employee contributions, how to tax IRD payments and make deductions:–

How to tax IRD payments and make deductions:

• Setting & Calculating ESCT for KiwiSaver and Superannuation
• Requirements for making a personal grievance payment to an employee
• What types of payments are paid on termination and how are they taxed?
• What deductions apply and don’t apply for various types of payments on termination.

Bonuses:

• How to calculate a Lump Sum (extra pay) and Regular bonus
• Redundancy & and Retiring payments.Allowances:
• Benefit allowances
• Non-taxable allowances
• Reimbursing allowances
• Motor vehicle reimbursement rate
• Calculating student loan deduction and applying the student loan threshold
• Commissioner Deduction (SLCIR)
• Borrowers deduction (SLBOR)
• What payments are included or excluded from KiwiSaver?
• Calculating the employer and employee contributions, how to tax IRD payments and make deductions:–How to tax IRD payments and make deductions: –
• Setting & Calculating ESCT for KiwiSaver and Superannuation
• Requirements for making a personal grievance payment to an employee
• What types of payments are paid on termination and how are they taxed?
• What deductions apply and don’t apply for various types of payments on termination.

LEARNING OUTCOMES

At the end of the course, participants will be able to:

• Explain the essential legislative requirements for payroll.
• Identify risk areas in the calculation of an employee’s pay.
• Conduct basic checks of payroll data to ensure it complies with legislation.

On completion of the course, attendees will receive a Certificate of Attendance.

NZPPA CERTIFICATION:

• This course in part will help in completing the online assessment requirements for NZPPA Certification to be a recognised payroll professional.

Cancellations – Transfers – Refunds
We require ten clear business days’ notice of cancellation to allow for a full refund or transfer to another course. Registrations that are cancelled with less than ten business day’s notice will not be eligible for a transfer or refund. Substitute participants are always welcome.