*Limited seats; bookings on a first-come, first-served basis

Refresh your payroll law knowledge in one focused day. This NZPPA member-only special brings together essential tax and employment law topics from our standard two-day Payroll Law course, with a practical focus on the calculations, decisions and checks experienced payroll practitioners need in their work.

Key questions raised with the NZPPA PayTech AdviceLine are included throughout the course, connecting the rules to payroll situations. Revisit established practices, clarify areas of uncertainty and identify where your payroll processes need closer attention.

For experienced payroll practitioners who want a refresher. Previous payroll knowledge is assumed; this course is not suitable for someone new to payroll.

Duration: One full day, 9.00 am to 4.45 pm.
Access: NZPPA members only.

Included: The full Payroll Law manual of more than 300 pages and a Certificate of Attendance on completion.

KEY TOPICS

• PAYE and employee setup. Key rules for new employees, tax codes, declarations and the information payroll needs to calculate deductions correctly.
• Payments and superannuation. Tax calculations, allowances, regular bonuses and extra pay, including lump sums; KiwiSaver, employer superannuation contribution tax (ESCT) and other superannuation arrangements.
• Deductions and overpayments. Wages Protection Act requirements, payment of wages, employee-authorised deductions, child support, IRD deductions, court and attachment orders, and recovering overpayments.
• ACC and payroll. Work and non-work injuries, first-week compensation, top-ups, return-to-work situations and the ACC earners’ levy threshold.
• Employment terms and payroll records. Employment agreement essentials, common drafting issues, key Employment Relations Act provisions, record keeping, minimum wage checks and privacy requirements.
• Holidays Act calculations. Gross earnings, ordinary weekly pay, average weekly earnings, relevant and average daily pay, otherwise working days, variable work patterns and key annual holiday and final pay checks.
• Parental and other leave. Parental leave eligibility and types, effects on holiday pay and termination, and an overview of other statutory and agreed leave, including jury service, volunteer service, special leave and time off in lieu.

NZPPA PAYTECH ADVICELINE QUESTIONS

The course uses key AdviceLine questions to explore how payroll should assess an issue, which rules apply and what to check before processing a payment. Questions explored include:

• What information and employee declarations must payroll retain when onboarding is completed electronically?
• When should a bonus be taxed as extra pay, does it attract KiwiSaver, and should it be included in holiday pay gross earnings?
• How do regular commissions and variable bonuses affect ordinary weekly pay and average weekly earnings?
• How should payroll assess leave and public holiday payments when an employee works variable hours or regularly exceeds their contracted minimum?
• What needs to be checked before recovering an overpayment or making a deduction from an employee’s final pay?
• How should ACC top-ups and reduced working hours be handled, and what happens when earnings exceed the ACC earners’ levy threshold?
• How does parental leave affect annual holiday payments and final pay, and what should payroll check when annual holidays are taken before parental leave?
• How can payroll distinguish statutory minimum entitlements from additional benefits promised in an employment agreement?

LEARNING OUTCOMES

By the end of the course, participants will be able to:

• Identify the key tax and employment law requirements relevant to everyday payroll decisions.
• Explain the main calculation and deduction rules, and select the checks needed for common payroll situations.
• Recognise where employment terms, working patterns or leave arrangements require further investigation.
• Identify payroll compliance risks and practical steps to improve records, processing and payment checks.

Continue using the full Payroll Law manual as a reference after the course. The condensed format concentrates the day on essential topics and practical questions, with the manual providing broader coverage for follow-up reading.

Book your place on this NZPPA member special to refresh your knowledge and review the payroll decisions that matter in your workplace.

COURSE DETAILS

Date/Time: 12 November 2026, 9 am to 4.45 pm

Course cost: $575 + GST

To book click here

Create in the booking system under virtual classroom

If you book two or more, an additional 15% group discount can be deducted from the second attendee.

COURSE CERTIFICATE

On completion of the course, attendees will receive a Certificate of Attendance.

NZPPA CERTIFICATION

This course, in part, will help with completing the online assessment requirements for NZPPA Certification to become a recognised payroll professional.

CANCELLATIONS, TRANSFERS AND REFUNDS

We require ten clear business days’ notice of cancellation to allow for a full refund or transfer to another course. Registrations cancelled with less than ten business days’ notice will not be eligible for a transfer or refund. Substitute participants are always welcome.