FOR:

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

PURPOSE

Payroll practitioners are multi-skilled, with knowledge across employment relations, accountancy, and information technology. This course provides new or existing practitioners with a comprehensive understanding of the legislative requirements that impact payroll work.

The course trainer will provide numerous payroll-related examples to connect legislation with day-to-day payroll processing. The course manual is packed with templates, examples, and fully worked calculations, making it an excellent resource for use back in the workplace.

COURSE ACCESS

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

Students can also access downloadable information and a range of external website links and resources.

Activities and assessments can be accessed through the eLearning environment, uploaded, and will be marked and reported online to the student.

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

DURATION

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 circumstances if needed.

COURSE CONTENT

• Overview of the New Zealand tax system
• Tax residence and determining when PAYE must be paid
• Registering as an employer
• Tax codes and their administration
• Employee vs contractor status
• 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 ESCT (Superannuation and KiwiSaver) is and how it is determined
• Providing allowances to employees (taxable, non-taxable, and reimbursing allowances)
• Calculating extra pay and regular bonuses
• Accident Compensation Act 2001
  • ACC definitions
  • Standard and partnership ACC programmes
  • Calculating payment for the first week
• Child Support Act 1991 (calculating deductions, record requirements)
• KiwiSaver and Superannuation requirements
• Processing 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 leave, 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 (ERA)
• Domestic 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 used (including IRD tests)
• Understanding good faith behaviour and how it impacts payroll decisions
• Interpreting and following 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 to use in their workplace, after-course support, and a Certificate of Attendance.

LEARNING OUTCOMES

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

• Identify the key legislative rules that apply to payroll
• Explain how payroll calculations are completed under various legislation
• Highlight payroll risk areas and how to minimise them

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

NZPPA CERTIFICATION

This course will, in part, support learners in completing the online assessment requirements for NZPPA Certification to become a recognised payroll professional.