Practical, trusted guidance that helps payroll practitioners work with greater speed, consistency and confidence.
Payroll questions do not always arrive when there is time to search through legislation, official guidance and lengthy technical material. NZPPA Quick-Reference Payroll Guides give members a faster way to find the essential information, understand the payroll implications and identify the checks and actions that matter.
Written specifically for New Zealand payroll practitioners, each guide turns a complex topic into concise, practical guidance that can be used during payroll processing, when checking an unusual situation, training a team member, reviewing internal procedures, or explaining a payroll requirement to managers, HR or employees.
A Growing Payroll Resource
NZPPA plans to develop more than 200 Quick-Reference Payroll Guides, available through the NZPPA Members Portal. Topics are being prioritised in part through the questions members raise with the NZPPA PayTech AdviceLine, helping identify the areas where practical, quick-reference guidance is most useful.
Members can also request topics they would like to see added to the collection.
Why Use the Quick-Reference Guides?
- Find answers faster — Get to the key payroll information without searching through multiple lengthy sources.
- Understand complex rules more easily — Technical requirements are explained in clear, practical payroll language.
- Reduce payroll risk and avoid errors — Identify key obligations, common pitfalls and practical checks before issues become costly mistakes.
- Build consistent payroll practice — Give payroll teams a shared reference point for treatments, calculations, processes and record keeping.
- Support learning and development — Use the guides for onboarding, workplace training and refresher learning.
- Strengthen controls and reviews — Refer to the guides when developing procedures, checking system configuration, reviewing transactions or preparing for an audit.
- Communicate more clearly — Use straightforward explanations when discussing payroll requirements and decisions with managers, HR and employees.
- Save time on research and problem-solving — Keep concise, practical guidance close at hand when dealing with payroll questions and unusual situations.
- Built for New Zealand payroll — Access guidance developed specifically around the practical issues faced by New Zealand payroll practitioners.
Special Employment Leave Act Guide Collection
As part of the transition to the Employment Leave Act, NZPPA is developing a dedicated collection of Quick-Reference Payroll Guides. These special guides will help payroll practitioners understand new terminology, rules, payroll impacts and implementation requirements as the transition to the new Act progresses.
Initial Guide Collection
The first guides are being released through the NZPPA Members Portal from September 2026. The initial collection includes:
| Quick-Reference Guide | Related Legislation | Status |
| Payroll records and retention | Various | — |
| Employment agreements and payroll configuration | Employment Relations Act and other legislation | — |
| Gross earnings | Holidays Act | — |
| Ordinary weekly pay | Holidays Act | — |
| Average weekly earnings | Holidays Act | ✓ |
| Average daily pay | Holidays Act | ✓ |
| Relevant daily pay | Holidays Act | — |
| Payment for annual holidays | Holidays Act | — |
| Pay-as-you-go holiday pay | Holidays Act | — |
| Employment ending after annual holiday entitlement | Holidays Act | — |
| Public holidays | Holidays Act | — |
| Otherwise working day | Holidays Act | — |
| Working on a public holiday | Holidays Act | — |
| Sick leave | Holidays Act | — |
| IR330 and tax codes | Tax Administration Act 1994 | — |
| Extra pay and lump-sum PAYE | Income Tax Act | — |
| Payday filing | Tax Administration Act 1994 | — |
| ESCT | Income Tax Act | — |
| New employee setup | Various | — |
| Final pay checklist | Various | — |
| Minimum Wage Act | Minimum Wage Act | — |
| Privacy Act 2020 | Privacy Act 2020 | — |
| Wages Protection Act | Wages Protection Act | — |
| Parental Leave and Employment Protection Act 1987 | Parental Leave and Employment Protection Act 1987 | — |
| Effect of parental leave on annual holiday entitlement | Parental Leave and Employment Protection Act 1987 | ✓ |
How to Access the Quick-Reference Guides
To access the Quick-Reference Payroll Guides as an NZPPA member, log in to the NZPPA Members Portal and open the Quick-Reference Guides section.
