Location: NZPPA Training Centre, Birkenhead, Auckland

Limited numbers: per day a maximum of 12

This block course allows payroll professional running Australian payroll from New Zealand to attend three separate course at the one time or a combination of the three depending on what they require.

This block course would suit and intermediate level payroll practitioners that has already undertaken the 2 day Foundation of Australian Payroll Practice or have relevant experience.

This block course will run as three different topics, one covered on each day.

You can attend all 3 days or choose 2 of the 3 or just 1 day. For 2 or just 1 day contact: This e-mail address is being protected from spambots. You need JavaScript enabled to view it to arrange a manual invoice to be created.

For the 3 days: $1500 + GST

DAY ONE:

Payroll Tax

The administration and payment of payroll tax can be a confusing and complicated process.

Each State and Territory imposes its own regulations, thresholds and wages definition for the payment of payroll tax. Once an employer commences to pay across State boundaries compliance issues make it even more complicated.

This one day course provides participants with the skills to ensure compliance with all State and Territory regulations. Participants receive instruction and will complete hands on exercises in how to prepare a payroll tax reconciliation, what items to include and the calculation of thresholds when a company is grouped and or trades across State boundaries.

1. Outline

2. Definition of "Wages"

3. Grouping Provisions

4. Common Pitfalls when paying payroll tax and how to avoid them.

Superannuation

2007 saw major changes to superannuation and its administration. ETPs, unless transitional can now longer be directed to super, age based limits were abolished and we saw the end of RBLs and changes in reporting requirements for the ATO and super funds.

2009 heralded further changes to the definition of Ordinary time Earnings and the introduction of Reportable Employer Superannuation Contributions.

By providing hands on exercises, participants are able to put the concepts that they have learnt into practice with the support of our trainers.

1. History of Superannuation in Australia

2. Types of Super Funds

3. The Guarantee

4. Employee Choice of Super Fund

5. Super and ETPs

6. Tax and Superannuation

DAY TWO

Salary Packaging & FBT (1 Day)

Attracting and keeping good staff is one of the most important issues faced by employers in today’s tight human resources market. Employers who offer salary packaging can set themselves apart from the rest and clearly define themselves as employers of choice. The one day Salary Packaging and FBT workshop is designed to give payroll officers an understanding of FBT rules and regulations and salary packaging principles. It aims to provide payroll officers with the skills to administer and process salary packages and to understand the FBT ramifications.

The course examines the most effective items to sacrifice and common fringe benefits such as novated leases, car parking and living away from home allowances. Participants gain experience in completing calculations of salary sacrifice arrangements including the calculation of the FBT liability, superannuation adjustments and changes in the amount of PAYG tax which must be withheld. The course also reviews total remuneration packages and the handling of this form of remuneration on termination of employment.

1. Fringe Benefit Tax

2. Salary Packaging

DAY THREE

Terminations (1 day)

Termination payments often pose a major hurdle for the payroll department.

• How do you tax entitlements?
• What is marginal tax?
• Classification of Employment Termination Payments
• How an employees age effects their termination payments
• Death of an employee

With the major changes to Employment Termination Payments in July 2007, the issues surrounding terminations have become more complex. This one day course demystifies this bewildering area and provides hands on experience of calculations.

Outline

1. Major Causes of Termination

2. Legal Aspects of Terminations

3. Termination Payments

4. Classification of Employment Termination Payments

• transitional and non transitional

5. Taxation of Termination Payments

6. Termination Documentation