FOR

Intermediate-level payroll practitioners, or advanced practitioners wanting a refresher, who want to strengthen their knowledge of payroll calculations and ensure compliance with legislation.

Please note: This course is not suited to someone new to payroll or in an entry-level payroll position.

PURPOSE

New Zealand employment legislation is complex and wide-ranging in what payroll practitioners must calculate to comply with the law. This course helps participants understand the essential calculations required across a range of employee payment situations.

Fully worked examples covering a range of situations will be provided and can be used back in the workplace. Attendees are encouraged to ask questions throughout the course.

COURSE DELIVERY

The course is delivered as a virtual classroom. Learners will need to be willing to participate in an online classroom environment.

This allows the trainer and learners to interact fully as a group, share examples, and complete exercises as part of the course.

A comprehensive set of course notes will be couriered to each attendee.

DURATION

• 2 days, virtual online training.
• Runs from 9.00 am to 4.15 pm.
• Attendees will be sent a timetable for the sessions, including breaks.

COURSE CONTENT

• Holidays Act 2003: gross earnings, included and excluded payments, AWE, OWP, 8%, Relevant Daily Pay, Average Daily Pay, sick leave, bereavement leave, alternative holidays, family violence leave, public holidays, cashing up the fourth week of annual leave, annual leave before and after parental leave, and keeping in touch days.
• Minimum Wage Act 1983: applying minimum wage requirements and checking that minimum wage obligations are met.
• Income Tax Act 2007: tax codes, changing tax codes, lump sum payments, extra pay, regular bonuses, redundancy payments, and retiring payments.
• Accident Compensation Act 2001: ACC earner levy, threshold rates, and calculating first-week earnings for workplace and non-work accidents.
• Child support, student loans and payroll giving: projected net earnings, donation tax credits, student loan deductions, student loan thresholds, Commissioner deductions, and borrower deductions.
• Allowances: benefit allowances, non-taxable allowances, reimbursing allowances, and motor vehicle reimbursement rates.
• KiwiSaver Act 2006: included and excluded payments, employer and employee contributions, and ESCT for KiwiSaver and superannuation.
• IRD payments, deductions and termination payments: how to tax IRD payments, personal grievance payments, payments made on termination, and what deductions apply or do not apply to different payment types.

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 employee’s pay.
• Conduct basic checks of payroll data to ensure it complies with legislation.

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

NZPPA CERTIFICATION

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

CANCELLATIONS, TRANSFERS AND REFUNDS

We require ten clear business days’ notice of cancellation to allow for a full refund or transfer to another course. Registrations cancelled with less than ten business days’ notice will not be eligible for a transfer or refund. Substitute participants are always welcome.