Leave Entitlements and Other Payroll Questions
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Entitlement to Annual Holidays
How employee's entitlement to annual holidays may be met
Taking of Annual Holidays
When employee may be required to take annual holidays
Employer may allow employee to take annual holidays in advance
Calculation of annual holiday pay
Calculation of annual holiday pay if holiday taken in advance
Calculation of annual holiday pay if employment ends within 12 months
Calculation of annual holiday pay if employment ends and
entitlement to holidays has arisen
Calculation of annual holiday pay if employment ends before further
entitlement has arisen
Payments may be cumulative
When payment for annual holidays must be made
When annual holiday pay may be paid with employee's pay
Meaning of close down period
Frequency of close down periods
Employer may have different closedown period for each part of business
Requirement to take annual holidays during close down period
Payment of annual holiday pay during closedown period for
employee entitled to annual holidays
Calculation of pay during closedown period for employee not entitled to
annual holidays
Effect of closedown period on anniversary date of employee not entitled to
annual holidays
Employer may allow employee taking annual holidays to take sick leave
Employer must allow employee taking annual holidays to take bereavement leave
Sickness, injury or bereavement arising before scheduled annual holidays
Employer may allow employee to take annual holidays if sick leave or
bereavement leave exhausted
Relationship between annual holidays and public holidays
Days that are public holidays
Transfer of public holidays over Christmas and New Year
Entitlement to public holidays
When employee required to work on public holiday
Compliance with section 46
Payment if employee does not work on public holiday
Employer must pay employee time and a half for working on public holidays
New employment agreements must include provision relating to time and a half
Existing employment agreements must include provision relating to time and a half
Questions about whether sections 50 to 53 complied with
When payment for public holiday must be made
Alternative holiday must be provided if employee works on public holiday
Requirements of alternative holiday
When employee may be required to take alternative holiday
Entitlement to alternative holiday if employee on call on public holiday
Payment for alternative holiday
Alternative holiday may be exchanged for payment
Entitlement to sick leave and bereavement leave
Employee must notify employer of intention to take leave
Sick leave
Sick leave may be carried over
Sick leave need not be paid out
Proof of sickenss or injury
Bereavement leave
Duration of Bereavement Leave
Payment for sick leave or bereavement leave
When payment for sick leave or bereavement leave must be made
Holidays and Leave Entitlements
(Holidays Act 2003)
IRD
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Payroll
Tax Codes
Accounting for allowances and benefits for staff
Special types of workers
Deductions from salaries and wages
Fringe benefits
Tax on schedular payments
Correcting employees tax codes
Employment Relations
Rest and Meal Breaks
Parental Leave
Which employees are eligible
What are my obligations under the parental leave legislation?
How often can an employee take parental leave
Additional parental leave provisions in employment agreements
Pay As You Go Holidays
When pay-as-you-go provisions can be used
Employees on genuine fixed term agreements
Moving from fixed term to permanent employment with the same employer
Where the fixed term agreement is not genuine or exceeds 12 months
Issues to consider with pay-as-you-go arrangements
Employees with a work pattern that is intermittent or irregular (genuine casual work)
Examples of genuinely irregular or intermittent employment