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Leave Entitlements and Other Payroll Questions
Please click a topic heading below to jump to that topic.

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
Please click a topic heading below to jump to that topic.

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