In this second session on tax for payroll, we will explore more intermediate to advanced topics. While these issues may not arise frequently in daily payroll operations, it is important for payroll practitioners to understand when they do occur.

Participants will receive a comprehensive set of notes with numerous examples for clarity.

Contents

• ACC first week workplace accident and topping up options (work and non-work accident)
• Working out Employer Superannuation Contribution Tax (ESCT) for an employee in different situations
• Actioning Tailored tax codes
• Calculating Extra pay (lump sum payments) for and range of payments (bonus, redundancy, retirement allowance, different Holidays Act leave payments)
• Allowances (taxable, reimbursing, and non-taxable) are treated in different ways.
• Important sections to know in the Income Act 2007
• Paying an IRD 157 notice
• Employee share scheme dividend paid through payroll
• Applying student loan SLBOR, SLCIR, and STC deductions
• How is a personal grievance (settlement agreement) paid, what is taxed, and what is not?
• What are the requirements for paying a deceased employee’s final pay?

Date of Webinar

• 6 June 2025 (11 am to 12.15 pm)