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 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, 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

• New Zealand tax and IRD requirements: overview of the New Zealand tax system, tax residence, PAYE requirements, employer registration, tax codes, tax scales, IRD forms, record keeping, reporting, payroll giving, handling IRD requests, and relevant IRD legislation including the Income Tax Act, Student Loan Scheme Act, and Tax Administration Act.
• Employee status and employment agreements: employee versus contractor status, payroll-related employment agreement clauses, individual employment agreements, collective agreements, good faith obligations, and wage and time record requirements.
• Payroll calculations, payments and deductions: basic tax calculations, ESCT, allowances, extra pay, regular bonuses, employee deductions, IRD deductions, court deductions, attachment orders, and overpayments.
• ACC, child support, KiwiSaver and superannuation: ACC definitions, standard and partnership ACC programmes, first-week compensation, child support deductions, record requirements, KiwiSaver requirements, and superannuation treatment.
• Wages Protection Act: payment of wages, lawful deductions, employee deductions, and overpayments to employees.
• Holidays Act: annual leave, public holidays, alternative holidays, sick leave, bereavement leave, pay-as-you-go holiday pay, closedown periods, record keeping, and enforcement.
• Parental Leave and Employment Protection Act: parental leave criteria, types of parental leave, and the impact of parental leave on annual holidays.
• Other leave and payroll-related legislation: jury and witness leave, education leave, domestic leave, special leave, long service leave, volunteer employment protection, civil defence emergency management, discretionary leave, time off in lieu, stress leave, minimum wage requirements, and Privacy Act principles relating to payroll activities.

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.