Question 1
Q: Employees are entering their own tax numbers and codes into an Employee self service system without completing an IR330 tax form -is this form still legally required ? I personally believe so but just want to confirm.
A: They cannot do this the ir330 requires a wet signature
Question 2
Q: If a casual or temp worker -where contract under 28 days produces a completed KS2 deduction form either stating existing Kiwisaver or wishes to opt in then the employer must commence KS employee deductions and employer contributions immediately. Is that correct?
A: Yes correct
Question 3
Q: Where a salary increase occurs part way through a pay period if annual leave was commenced at the start of this pay period or prior to the salary increase then it is calculated from the commencement of the annual leave ? (which could result in a rate that is lower than the new salary increase) .
Or should in this case the higher salary be taken into account for the applicable annual leave days.
A: Its based at the start of the pay period