NZPPA CERTIFICATE IN PAYROLL CALCULATIONS (+) (LEVEL 7) (IN-PERSON)
Senior payroll practitioners or consultants who want more understanding of complex payroll calculations in various payment situations and in the configuration of a payroll system.
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.
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.
- Calculating leave in hours, days and weeks to still ensure compliance.
- Converting hours, days, and weeks when entitlement changes by agreement.
- 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 for annual leave based on a day/week/month (by agreement).
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.
- Extended examples of the impact of parental leave on gross earnings for annual holiday entitlement before, during and on return to work from parental leave.
KiwiSaver, Superannuation and ESCT
- Working out on the grossed-up amount of the ESCT
- ESCT rate calculation examples
- Taxing contributions at the employee’s personal tax rate.
- Definition of salary and wages for KiwiSaver purposes
- What superannuation/KiwiSaver scheme an employer need not contribute to
Extra pays (Lump sum):
- Step through the extra pay tax calculation
- Defining the 4 weeks for extra pay (start point, what payments are included/excluded)
- Extra pay is paid outside the standard pay period
- Extra pay calculation as secondary tax
- Calculate a regular bonus over more than one pay period
- Calculate a regular bonus over more than a month
Employee Share Schemes (ESS)
- What income is included or not included in ESS benefits
- Vesting examples
- Calculate ESS (deducting and not deducting PAYE)
- Protected net earnings (step-to-step) walkthrough
Calculating other protected net earnings on other attachment orders
- Attachment types and example
- Hierarchy of deductions (which comes out first)
IRD Arrears payments
- Calculating Section 157 notice
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
- ACC on termination, impact on annual leave being paid out.
- Calculating abatement of compensation
NZPPA Legal & Best Practice Procedures:
Purchasing Leave Scheme
- 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.
For multiple bookings from the 2nd attendees 25% off, contact [email protected]
Non-member Price: NZ$1,095.00 + GST
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