NZPPA CERTIFICATE IN PAYROLL CALCULATIONS (+) (LEVEL 7)

*This new course will be availabe from the 21 September 2021

For
Senior payroll practitioners or consultants that are wanting more understanding of complex payroll calculations in a range of payment situations and in the configuration of a payroll system.

Purpose
How complex payroll becomes within a business depends of the range of terms and conditions provided to employees by their employer.  This practical course will cover a range of the more complex payroll calculations used in payroll and explore when and how they are applied.

Participants will be provided with a comprehensive manual that includes fully worked examples.  Participants will also undertake a range of exercises to understand these calculations.

Duration and Conditions of use:
As an online course once the course start date is booked the course will be available for a period of six weeks only. Additional extensions can be requested based on work or other events if needed.

Course Access:
All learning activities are available through the eLearning environment. On starting the course, a course manual will be couriered to the student as the guide for the course.

Students can also access information that can be downloaded and can use a range of external links to websites and other resources.

Activities and assessment can then be accessed from the eLearning environment, uploaded and is marked and reported online to the student.

Course Content

 Holidays Act 2003:

  • Defining payments to be included in different periods of gross earnings
  • Changing the working week (by agreement) and the impact on annual holiday entitlement
  • Converting hours, days, and weeks when entitlement changes by agreement
  • Calculating leave in hours, days and weeks to still ensure compliance
  • Understanding the divisor for leave calculations (AWE, OWP, ADP)
  • Determining an otherwise working day when the employee works a variable work pattern
  • Transferring public holidays: Christmas/New Year, Waitangi Day and Anzac Day.
  • Determining an accrual rate s for AL day/week/month (by agreement)
  • Total remuneration and how treated when calculated leave

 

 Purchasing Leave Scheme (agreed term)

  • The advantages and disadvantages of purchasing leave scheme.
  • What rate?
  • How it relates to other leave provided by law
  • How purchased, taxed and issues to be aware of.

 

 Payments from Holidays Act Remediation

  • Effects of underpayments on gross earnings
  • How remediation payments are taxed and how it impacts on gross earnings going forward.
 Parental Leave:

  • Extended examples on the impact of parental leave on gross earnings for annual holiday entitlement before, during and on return to work from parental leave.

 

 ESCT (Superannuation/KiwiSaver):

  • Working out on the grossed-up amount of the ESCT
  • Taxing contributions at the employee’s personal tax rate.

 

 Lump sum (Extra pays):

  • Defining the 4 weeks for an extra pay (start point, what payments are included/excluded)
  • Taxing extra pay at a secondary tax rate

 

 Injury Prevention, Rehabilitation and Compensation Act 2001:

  • Calculating the 7 days to determine the first week workplace accident at the 80%
  • Calculating a top up payment to ACC using leave under the Holidays Act
  • Calculating abatement of compensation

 

 Guidelines on defining agreed terms for  payroll

  • Payment, how applied to leave calculations and how taxed.

 

 Other topics covered:

  • How to report and pay different types of payments and deductions to IRD
  • Understanding the hierarchy of deductions (which come out first)
  • Overview of what is salary sacrifice and how it can be applied

 

LEARNING OUTCOMES

At the end of the course participants will be able to:

  • Explain the advanced legislative requirements in relation to payroll.
  • Identify risk areas in the calculation of an employees pay.
  • Conduct advance checks of payroll data and the system to ensure it complies with legislation.

Timeframe:

This eLearning course has been designed to be done part time from 4 to 6 weeks but can be done over a shorter period of time based on the needs of the participant.  Access to the course can be at any time.

 Prerequisites:

  • Attendees should have previously attended the “Payroll Calculations (Level5)” or “Payroll Masterclass (Level 6)” course.  If the employee does have extensive payroll experience, they will also be accepted.  If you have any questions please email: [email protected]

Course Certificate:

  • On completion of the course attendees will receive the NZPPA Certificate in Payroll Calculations (+) (Level 7) with 16 hours of learning.

NZPPA Certification:

  • This course in part will help in completing the online assessment requirements for NZPPA Certification to be a recognized payroll professional.

 

Course cost:

  • Member Price: NZ$625.00 + GST
    Non-member Price: NZ$825.00 + GST

To book click here