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
Month: September 2026
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