Intermediate level payroll practitioners (or advanced practitioners wanting a refresher) wanting to have knowledge of how to complete payment calculations to meet the requirements to ensure compliance to legislation.


New Zealand employment legislation is complex and wide ranging in what payroll practitioners must calculate to comply with the law. This practical course will allow participants to practice the essential calculations to cover a range of employee payment situations.

Fully worked examples covering a range of different situations will be provided that can then be used back in the workplace. The course will be run in a workshop format and each topic area will include a range of clips, references, online activities and practical calculation activities. Attendees are encouraged throughout the course to ask questions of their online tutor.  

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

  • Determining gross earnings
  • What payments are included/excluded from gross earnings holiday pay calculations.
  • Calculating annual leave AWE/OWP and 8%.
  • Calculating Relevant Daily Pay & Average Daily Pay for sick, bereavement, alternative, family violence, public holidays.
  • Cashing up the 4th week AL


Parental Leave and Employment Protection Act 1987

  • Taking and paying annual leave before and after parental leave is taken.
  • Calculating payment for “Keeping in touch days”.


Minimum Wage Act 1983

  • Applying and ensuring minimum wage requirements are met.


Income Tax Act 2007

  • Calculating tax, tax codes, changing tax codes.


Accident Compensation Act 2001

  • Earner levy and threshold rates
  • Calculation of first week earnings for workplace and non-work accidents.


Child Support Act 1991

  • Calculating protected net earnings for child support payments.


Payroll Giving

  • Calculating the tax credit on donations.



  • How to calculate a Lump Sum (extra pay) and Regular bonus
  • Redundancy & and Retiring payments.



  • Benefit allowances
  • Non-taxable allowances
  • Reimbursing allowances
  • Motor vehicle reimbursing rate


Calculating Student loan deductions:

  • Calculating student loan deduction and applying the student loan threshold
  • Commissioner Deduction (SLCIR)
  • Borrowers deduction (SLBOR), and


KiwiSaver 2006 Act

  • What payments are included or excluded from KiwiSaver?
  • Calculating the employer and employee contributions


How to tax IRD payments and make deductions: –

  • Setting & Calculating ESCT for KiwiSaver and Superannuation


Personal Grievance Payments

  • Requirements for making a personal grievance payment to an employee


Final Pay

  • What types of payments are paid on termination and how they are taxed?
  • What deductions apply and don’t apply for various types of payments on termination.



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

Learning Outcomes

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

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


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.


  • Attendees should have previously attended the “Payroll Foundations Skills” or “Payroll Law” 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 4) 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.
Member Price: NZ$525.00 + GST
Non-member Price: NZ$625.00 + GST

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