Background on the Guide

For the last 17 years, the NZPPA Payroll Practice Guide has been the primary technical payroll resource for New Zealand payroll practitioners and anyone involved in payroll.

The guide is written in plain payroll language and includes extensive examples, references, flowcharts, and checklists. It is updated annually to ensure the most current information is included. The online version is updated throughout the year.

New in the 2026 Edition

• NEW section on Understanding Incentives, Rewards and Remuneration for Payroll
• The latest employment law changes and how they apply to payroll
• Changes to KiwiSaver (contribution rates and eligibility)
• New references and examples included throughout the guide
• Updated annual rates reflecting legislative changes
• The latest information on the Employee Leave Bill as a potential replacement for the Holidays Act

Sections Covered:

1. Managing Payroll
2. Taxation Law Part 1: Calculating Tax
3. Taxation Law Part 2: Taxable Payments
4. Taxation Law Part 3: Deductions from Income
5. Taxation Law Part 4: Payday Filing
6. Employment Law Part 1: Employment Terms
7. Employment Law Part 2: Holidays and Parental Leave
8. Other Types of Employee Leave
9. Payroll Records and Privacy
10. Other Laws Related to Payroll
11. Calculating a Final Pay
12. [NEW] Understanding Incentives, Rewards and Remuneration for Payroll
13. New Payroll Section
14. Payroll Remediation (Holidays Act 2003)
15. What Is on the Horizon for Payroll
16. Additional Resources

FREE Guide for NZPPA Members

NZPPA members receive a FREE physical copy if they join in 2026 or renew their annual membership from May 2026. This does not apply to Small Business Membership or ICNZB special membership.

Existing members can register for their copy online once membership subscriptions are paid (issued in May 2026) using the following link: click
here.

*For members or non-members who would like the guide sent outside New Zealand, please email info@nzppa.co.nz for a postage quote.

Cost of the Guide

NZPPA Members:

• Members: FREE for new members joining in 2026, or for existing members renewing from May 2026 (register via the website to receive your FREE copy).
• Special member rate for additional copies: $75.95 + GST. If you order multiple copies, an additional 25% discount applies. Please email info@nzppa.co.nz to arrange.

*Orders sent outside New Zealand will incur additional postage costs. Please email info@nzppa.co.nz for a quote.

NZPPA Non-members:

• $95.95 + GST. If you order multiple copies, an additional 25% discount applies. Please email info@nzppa.co.nz to arrange.

*Orders sent outside New Zealand will incur additional postage costs. Please email info@nzppa.co.nz for a quote.