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 delivery:

The Essentials course is provided as a virtual classroom, learners will need to be willing to be part of an online classroom environment.

This is so the trainer and learners can interact fully as a group to share and undertake the exercises that will be undertaken as part of the course.

A comprehensive set of course notes will be couriered to each attendee.

DURATION

• Running from 9 am to 4.15 pm.
• Attendees will be sent a timetable for the sessions during the day, including, breaks etc.
• 2 days (Virtual, online).

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 they are 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.

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.