Author: David Jenkins, NZPPA CEO Recently, I have been updating past articles that we still get frequent questions on through the NZPPA PayTech AdviceLine, adding any new insights and developments.
Year: 2025
Multiple Rates for Different Jobs for the Same Employee and the Impact of Holidays Act Calculations – Updated
Author: David Jenkins, NZPPA CEO Back in 2023, I wrote an article about the issues with treating the same employee doing different positions for the same employer as separate employees
CALCULATING ANNUAL HOLIDAYS ACROSS MULTIPLE PAY PERIODS WHEN FBAPS LEAVE IS TAKEN WHILE ON LEAVE
Author: David Jenkins, NZPPA CEO If an employee takes annual holidays continuously over multiple pay periods, the practice (confirmed by MBIE) is to calculate the value of leave based on
ACC Topping Up, Impact on Leave (Holidays Act) & Termination: What Payroll Needs to Know!
NZPPA gets many questions about different ACC situations and their relationship with the Holidays Act. I will only discuss a workplace accident and apply the ACC standard scheme (pay 80%
PAYING EMPLOYEES DURING AND AFTER A NATURAL DISASTER
Author: David Jenkins, NZPPA CEO One unique situation payroll may find itself supporting employees through is during and after a natural disaster. Payroll is a business-critical activity, and payroll and
Extra Pays – Very important follow up from yesterday’s webinar – PLEASE READ!
On 1 April 2025, the way extra pay is calculated regarding a termination was changed to look at 2 pay periods rather than 4 weeks, for the annualisation part of
Daylight Saving Changes and Its Impact On Payroll
The Time Act 1974 set the rules in regard to daylight saving and what an employer needs to paid employees working during that time. 5. Effect of commencement and cessation
ACC Rates of Levy and Maximum Liable Income (1 April 2025)
Earners’ levy is charged at a flat rate (GST-inclusive), which can change yearly. There is a maximum amount of income that earners’ levy is charged on (see below). Any salary
Setting the ESCT Rate
Setting the ESCT rate for the next tax year is a 1 April payroll activity. This is an automated system activity in some payroll systems, whereas in others, it must
Minimum Wage Act 1983
The minimum wage rates are reviewed annually, with any increases taking effect on April 1st. Adult $23.50 Starting Out Wage Workers & Training $18.80 From the 1st of April 2025,
Open Letter to the Right Honourable Brooke Van Velden on Minister for Workplace Relations and Safety, Fundamental Principles for Any New Holidays Act
Author: David Jenkins, NZPPA CEO Dear Minister, I have been involved in the payroll industry for over 30 years at all levels. I formed the New Zealand Payroll Practitioners Association