NZPPA Certificate in Payroll Law (Level 2)


Payroll practitioners new to payroll or existing payroll personnel wanting an update or professional accreditation with the NZPPA.


Payroll practitioners are multi-skilled with skills in employment relations, accountancy and information technology. This course is to give new or existing payroll practitioners a solid understanding of the legislative requirements that impact the work they do in payroll.

The course trainer will provide numerous payroll-related examples to relate legislation to payroll practice and processing. The course manual provided is packed with templates, examples and fully worked examples so it becomes an excellent resource back in the workplace.


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

You will also have access to the course material in the form of an online flipping book if you wish to start before the physical course material arrives.


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


  • Overview of the New Zealand tax system
  • Tax residence and determining when PAYE has to be paid
  • Registering as an employer
  • Tax codes and their administration
  • Employee vs contractors
  • IRD payroll responsibilities:
    • IRD Forms, record keeping and reporting
    • Tax codes and tax scales
    • IRD legislation (Income Tax Act, Student Loan Scheme Act, Tax Administration Act)
    • Basic tax calculations
    • Payroll Giving
    • Handling IRD requests and dealing with issues
  • What is ESCT (Superannuation and KiwiSaver) and how it is determined?
  • Providing Allowances to employees (what are taxable. Non-taxable and reimbursement allowances)
  • Calculating extra pay and regular bonuses’
  • Accident Compensation Act 2001
    • ACC definitions
    • Standard and partnership ACC programmes
    • Calculating the payment for the first week
  • Child Support Act 1991(calculating child support deductions, record requirements)
  • KiwiSaver And Superannuation requirements
  • How to act on employee deductions from pay (IRD, Court etc.)

Employment agreement clauses

  • Clauses important to payroll activities

Wages Protection Act

  • Payment of wages
  • Employee deductions
  • Overpayments to employees

Holidays Act

  • How to calculate: Annual leave, Public holidays, Alternative holidays, Sick and Bereavement Leave
  • Using “Pay as you go”
  • Rules around close-down periods
  • Record Keeping and enforcement

Parental Leave and Employment Protection Act

  • Criteria for applying for parental leave
  • Different types of parental leave
  • Impact of parental leave on annual holidays

Other types of leave:

  • Jury and witness leave
  • Education Leave under the ERA
  • Domestic leave and special leave
  • Long Service Leave
  • Volunteers Employment Protection Act
  • Civil Defence Emergency Management Act
  • Discretionary leave, Time off in lieu, Stress leave

Minimum Wage Act

Privacy Act (the 12 principles in relation to payroll activities)

Employment Relations Act

  • Understanding the difference between employees and Contractors and the tests that can be used (including the tests the IRD applies)
  • Understanding good faith behaviour and how that can impact payroll decisions
  • Interpreting and following the rules around collective agreements
  • Individual employment agreements
  • What must be included in a wage and time record

Actioning attachment orders (District Courts Act & amendments)

Participants receive a 300+ page manual as a resource to use back in their workplace, after course support and a Certificate of Attendance.


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

  • Identify the main rules required by legislation about payroll
  • Explain how calculations are undertaken for the various types of legislation undertaken in payroll.
  • Highlight the risk areas for payroll and how to minimise them.

On completion of the course, attendees will receive a Certificate of Attendance.

NZPPA Certification:

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

Member Price: NZ$575.00 + GST
Non-member Price: NZ$775.00 + GST

If you are an NZPPA Member, logon to get member pricing