Identify risk areas in payroll calculations and conduct checks of payroll data to ensure compliance.

LEARNING OBJECTIVES

New Zealand employment legislation is complex and wide ranging in what payroll practitioners have to calculate to comply with the law. This course will allow participants to understand the essential calculations to cover a range of employee payment situations. 

During this level 5 course, fully worked examples covering a range of different situations will be provided that can be applied in your workplace. Learners are encouraged throughout the course to ask questions.

DESIGNED FOR
Intermediate level payroll practitioners (or advanced practitioners wanting a refresher) wanting to have knowledge of how to complete payment calculations to meet the requirements to ensure compliance to legislation.

Please note: This course is not suited to a person new or in an entry level payroll position.
 
LEARNING CONTENT

Holidays Act 2003

• Determining gross earnings
• What payments are included/excluded from gross earnings holiday pay calculations
• Calculating annual leave AWE/OWP and 8%
• Calculating Relevant Daily Pay & Average Daily Pay for sick, bereavement, alternative, family violence, public holidays
• Cashing up the 4th week AL

Parental Leave and Employment Protection Act 1987

• Taking and paying annual leave before and after parental leave is taken?
• Calculating payment for “Keeping in touch days”

Income Tax Act 2007

• Calculating tax, tax codes, changing tax codes
• Calculating tax, tax codes, changing tax codes

Accident Compensation Act 2001

• Earner levy and threshold rates
• Calculation of first week earnings for workplace and non-work accidents

Child Support Act 1991

• Calculating protected net earnings for child support payments

Payroll Giving

• Calculating the tax credit on donations

Bonuses

• How to calculate a Lump Sum (extra pay) and Regular bonus
• Redundancy and retirement payments

Allowances

• Benefit allowances
• Non-taxable allowances
• Reimbursing allowances
• Motor vehicle reimbursing rate

Calculating student loan deductions

• Calculating student loan deduction and applying the student loan threshold
• Commissioner Deduction (SLCIR)
• Borrowers deduction (SLBOR)

KiwiSaver 2006 Act

• What payments are included or excluded from KiwiSaver?
• Calculating the employer and employee contributions

How to tax IRD payments and make deductions

• Setting & Calculating ESCT for KiwiSaver and Superannuation

Personal Grievance Payments

• Requirements for making a personal grievance payment to an employee

Final Pay

• What types of payments are paid on termination and how they are taxed?
• What deductions apply and don’t apply for various types of payments on termination

LEARNING OUTCOMES
At the end of this session the learner will be able to:

• Explain the essential legislative requirements in relation to payroll.
• Identify risk areas in the calculation of an employees pay.
• Conduct basic checks of payroll data to ensure it complies with legislation.

Prerequisites:
Attendees should have previously attended the Payroll Law course. At our discretion, learners with extensive payroll experience will also be accepted. If you have any questions please email training@business-south.org.nz

DURATION

• 1 day 

 Gaining a NZPPA Certificate:
If the learner wishes to gain a NZPPA certificate, we offer the opportunity to complete an online assessment after the course. If the learner does not want undertake assessment, a certificate of attendance will be issued if requested. This course in part will help in completing the online assessment requirements for NZPPA Certification to be a recognised payroll professional.
 
This course can also be completed by eLearning through NZPPA. For more information please email training@business-south.org.nz