What you’ll learn:

New Zealand employment legislation is complex and wide ranging, with payroll practitioners requiring knowledge of key Acts to ensure calculations comply with the law. This course will allow learners to understand the essential calculations covering 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.

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

Course Delivery:

This course is provided as a virtual classroom and learners will need to be willing to be part of an online classroom environment.

This is so the trainer and learners can interact fully as a group to share and undertake the exercises that will be undertaken as part of the course. A comprehensive set of course notes will be couriered to each attendee.


  • 1 day (online conducted through ZOOM).
  • Runs from 9am – 4.15pm.
  • Attendees will be sent a timetable for the sessions during the day, including, breaks etc.
  • Course 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”
  • Minimum Wage Act 1983

  • Applying and ensuring minimum wage requirements are met
  • Income Tax Act 2007

  • 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

    After, you’ll 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.

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


    Attendees should have previously attended the Payroll Law (Level 2) course. At our discretion, learners with extensive payroll experience will also be accepted. If you have any questions please email learn@ema.co.nz.

    NZPPA Certification:

    If the learner wishes to gain a NZPPA certificate, we offer the opportunity to complete an online assessment after the course. This course in part will help in completing the online assessment requirements for NZPPA Certification to be a recognised payroll professional.


  • Member: $695 + GST
  • Non-Member: $845 + GST

    This course can also be completed by eLearning through NZPPA. For more information please email learn@ema.co.nz.

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    • Member (Standard) $695.00 + GST
    • Non Member (Standard) $845.00 + GST

    Next Sessions

    • Payroll Calculations Virtual Classroom (Level 5) 28/10/2021 - 28/10/2021
    • Payroll Calculations Virtual Classroom (Level 5) 25/11/2021 - 25/11/2021

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