2 day condensed course

The course aims to provide participants with a clear understanding of the methodology and logic behind the payroll process. Many people see payroll as simply a position whereby data is entered, a button is pushed and a computer calculates the result. This is far from correct. Payroll professionals need to understand the manual procedures involved to ensure the accuracy of payments. Incorrect pays can result in demoralised and angry staff members which then impacts severely on the company’s profitability. An error in the pay department can have far reaching effects in relation to legislative compliance.

Foundations of Payroll Practice is a course specifically designed to meet the learning requirements of staff new to payroll and staff returning to the payroll office who wish to refresh their skills. Over three days this course aims to ensure that a participant will be able to understand fully the skills and characteristics required of a payroll person and how to apply this knowledge within the workplace. At the end of the course staff will be able to:

• Read and interpret an award
• Use the award to calculate pays
• Read and interpret tax tables
• Calculate tax offsets and understand the effect of the offsets on an

employee’s tax

• Calculate entitlements
• Prepare terminations payments
• Carry out month and year reporting and remitting requirements
• Understand Superannuation and calculation of the levy.
• The first day concentrates on the pay office (location, setup and function)

the current Industrial Relations Scene and interpretation of conditions of employment (we use an award for our examples, but it could easily be an Enterprise Agreement). The ability to interpret awards and legislation is a vital attribute for a payroll person. By the completion of the day participants will able to interpret the award to locate information such as overtime rates and shift allowances, entitlement rates and identify categories of employees (then using this information, allocate the correct payment rate). The day continues with a discussion of Annual Leave and Long Service Leave under the Fair Work Act. Participants will be provided with hands on experience in the calculation of an employee’s length of service and leave entitlements.

The course will cover entitlements including:

• Personal/Carer’s Leave and Parental Leave entitlements
• Accrual of entitlements
• Categories of employees who have access to entitlements
• Legislation governing the administration of entitlements
• Calculation of entitlements.

The afternoon deals with payroll calculations including ordinary pay, overtime, leave and allowances. Tax treatments are explained including PAYG, HELP, tax offsets and the completion and lodgment of Tax File number declarations. The day completes with ‘whiteboarding’ the calculation of tax on bonuses and commissions. The course will also cover termination payments –

• Identification of the components of a termination
• The correct tax treatment of these components
• Defining the allocation of these components as Lump Sum A, B, D, ETP

The participants are provided with templates to aid in the calculation of marginal tax and complete exercises to test their knowledge of the processing of terminations. Having devoted a couple of hours to terminations we move onto superannuation – calculation of the levy, Super guarantee charge and salary sacrificing.

On the last day an outline of the month and year end reporting and remittances requirements for payroll staff will be conducted. The varying remittance requirements for PAYG are covered as well as the thresholds and percentages payable to state governments for payroll tax. Location: NZPPA Office Birkenhead Auckland

Price: $1250 plus GST

To book click on the link under the Training Dates section on the NZPPA main website page. Any questions email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Please note: No NZPPA member pricing and no NZPPA vouchers will be accepted for this course.

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