FOR

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

Please note: 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.

Fully worked examples covering a range of different situations will be provided that can then be used back in the workplace. Attendees are encouraged throughout the course to ask questions.

COURSE ACCESS

All learning activities are available through the eLearning environment. On starting the course, a course manual will be couriered to the student as the guide for the course.

Students can also access information that can be downloaded and can use a range of external links to websites and other resources.

Activities and assessments can then be accessed from the eLearning environment, uploaded and is marked and reported online to the student.

You will also have access to the course material in the form of an online flipping book if you wish to start before the physical course material arrives.

DURATION

As an online course once the course start date is booked the course will be available for six weeks only. Additional extensions can be requested based on work or other events if needed.

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 ALParental 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 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
• Calculating student loan deduction and applying the student loan threshold
• Commissioner Deduction (SLCIR)
• Borrowers deduction (SLBOR), and
  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.

LEARNING OUTCOMES

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

• Explain the essential legislative requirements in relation to 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.