Author: David Jenkins, NZPPA CEO Introduction An employee moving from casual work to a regular position, reducing their hours, or becoming permanent after a fixed term can create several payroll
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Unpaid Leave Under the Holidays Act
A practical guide to continuous employment, entitlement dates and payroll treatment Author: David Jenkins, NZPPA CEO An unpaid absence can affect more than the current pay. Its reason, duration and
Managing Your Payroll Provider
Author: David Jenkins, NZPPA CEO Making the provider accountable while protecting the employer Your business remains responsible for paying employees correctly, even when it relies on a payroll provider’s software
Notional Rosters Under the Employment Leave Act 2026
Author: David Jenkins, NZPPA CEO Notional rosters are meant to make leave easier to administer where an employment agreement does not fully describe an employee’s standard hours. For payroll, they
Annual Holidays in Advance: What Payroll Must Get Right Under the Holidays Act 2003
Author: David Jenkins Allowing an employee to take annual holidays in advance may appear straightforward: approve the leave, pay the employee and record a negative leave balance. Under the Holidays
Why Payroll Must Separate Statutory Entitlements from Additional Employee Benefits
Author: David Jenkins, NZPPA CEO Payroll needs to know which employee entitlements come from legislation and which come from an employment agreement or another binding arrangement. Both must be honoured,
Is Salary Averaging Compliant with the Holidays Act 2003?
Author: David Jenkins, NZPPA CEO Salary averaging is not, by itself, a statutory method for determining what an employee must receive for a week of annual holidays under the Holidays
Why MBIE Must Provide an Employment Leave Act Payroll Specification
Author: David Jenkins, NZPPA CEO NZPPA’s position MBIE must produce, own and continuously maintain a comprehensive payroll specification for the Employment Leave Act 2026. It must translate the legislation into
Making Payroll Providers Accountable to Ensure Compliant Software Under the New Employment Leave Act 2026
Author: David Jenkins, NZPPA CEO Employers will remain legally responsible for paying employees correctly. For that reason, payroll providers must be held accountable for the software employers rely on under
THE RISKS PAYROLL FACES FROM THE EMPLOYMENT LEAVE ACT 2026
Author: David Jenkins, NZPPA CEO A constructive review identifying implementation risks and practical safeguards The Employment Leave Act 2026 is intended to make leave simpler and clearer. For payroll, however,
Key Areas of the Employment Relations Act 2000 That Impact Payroll in New Zealand
Author: David Jenkins, NZPPA CEO For almost every question we receive through the NZPPA PayTech AdviceLine, we eventually find ourselves referring members back to the employee’s employment agreement. While legislation
NZPPA: Why Should a Payroll Practitioner in New Zealand Undertake Professional Certification?
Author: David Jenkins NZPPA CEO I have never been particularly comfortable promoting NZPPA services within the articles I write. Sales pitches have never been my style. My focus has always
Do Not Use ChatGPT in the Interpretation of New Zealand Legislation or Law for Payroll Decision-Making
This will be a short article, but I just needed to highlight why it is dangerous to use ChatGPT for interpreting legislation or law (for payroll tax and employment law),
NZPPA Submission on the Employment Leave Bill 2026
NZPPA has made their submission to the select committee considering the Employment Leave Bill 2026. Documents submitted as part of our submission: NZPPA Submission can be accessed by clicking here.
BACKPAY AND THE HOLIDAYS ACT – GETTING IT RIGHT! [UPDATED]
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.
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