FOR

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

PURPOSE

Payroll practitioners work across employment relations, accountancy, and information technology. This course gives new and existing payroll practitioners a solid understanding of the legislative requirements that impact payroll processing.

The course trainer will provide payroll-related examples to connect legislation with payroll practice and processing. The course manual is packed with templates, examples, and fully worked examples, making it a valuable workplace resource.

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, online through Zoom.
• Runs from 9.00am to 4.15pm on both days.
• Attendees will be sent a timetable for the sessions, including breaks.

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, and handling IRD requests.
• Employee status and employment agreements: employees versus contractors, important payroll-related employment agreement clauses, individual employment agreements, collective agreements, good faith requirements, and wage and time records.
• Income tax, deductions and payments: basic tax calculations, allowances, extra pay, regular bonuses, ESCT, employee deductions, IRD deductions, court deductions, attachment orders, and overpayments.
• ACC, child support, KiwiSaver and superannuation: ACC definitions, 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: parental leave criteria, different 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, and Privacy Act requirements.

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

LEARNING OUTCOMES

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

• Identify the main legislative rules that apply to payroll.
• Explain how payroll calculations are undertaken across different pieces of legislation.
• Highlight payroll risk areas and how to minimise them.

COURSE CERTIFICATE

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.