For the last 15 years, the NZPPA Payroll Practice Guide has developed into the main technical payroll resource for New Zealand payroll practitioners and anyone involved in payroll.

The guide is written in plain payroll language and includes extensive examples, references, flowcharts, and checklists. It is updated annually, so the most current information is included. The online version is updated throughout the year.

The 2025 edition of the guide will be released on 25 April 2025, so all changes can be included along with the new structure (see below).

Changes to the 2025 Edition

For this year’s edition, we have made a significant change to the taxation section, expanding it from one section of the guide to four sections and grouping topics more logically for ease of access and application.

New in the 2025 Edition:

• Extensive examples of the new extra pay approach for termination pay
• Updated sections with the latest advice on the Holidays Act
• New references included throughout the guide
• Updated annual rates for a range of legislative changes

Sections Covered:

1. Managing Payroll
2. NEW Taxation Law Part 1: Calculating Tax
3. NEW Taxation Law Part 2: Taxable Payments
4. NEW Taxation Law Part 3: Deductions from Income
5. NEW Taxation Law Part 4: Payday Filing
6. Employment Law Part 1: Employment Terms
7. Employment Law Part 2: Holidays and Parental Leave
8. Other Types of Employee Leave
9. Payroll Records and Privacy
10. Other Laws Related to Payroll
11. Calculating a Final Pay
12. New Payroll Section
13. Payroll Remediation (Holidays Act 2003)
14. What’s on the Horizon for Payroll
15. Additional Resources

FREE guide for NZPPA Members

NZPPA members get a FREE physical copy (if they join this year, 2025, or renew their annual member subs from May (does not cover Small Business Membership or ICBNZ special membership).

Existing members register for their copy online (once member subs are paid when issued in May 2025) by using the following link: click here

*For members or non-members that want the guide sent to any other country please email: [email protected] so additional postage costs can be quoted.