- 7 May - PAYE (5th on weekend)
- 7 May - GST, Prov Tax
- 21 May - PAYE, RWT, N-RWT (20th on weekend)
- 28 May - GST, Prov Tax
- 31 May - RWT, FBT
Payroll News for Employers
Statutory Holidays and Annual Leave Entitlements
Christmas is fast approaching and it will shortly be time to think again about how to pay your employees for the Statutory Holidays and Annual Leave.
This year Christmas Day is a Saturday and Boxing Day a Sunday. You need to look at each employee separately, especially if you have employees working on weekends.
If Saturday or Sunday is a normal work day for the employee, then these two days are their Statutory Holidays (as is the weekend for New Years Day and the day after). However if your employee does not work weekends, then Monday and Tuesday are the Statutory Holidays (also Monday, Tuesday for New Year).
An example of this is two employees - Greg and Craig work on Saturday 25 December for 2 hours.
Greg usually works 5 hours every Saturday therefore he is entitled to 2 hours at 1.5 his relevant hourly rate plus an alternative day to be paid at his relevant daily rate to be taken at another time.
Craig doesn't work on Saturdays, therefore he is entitled to 2 hours at 1.5 his relevant hourly rate plus he will receive his relevant daily rate for his Statutory Holiday payment on Monday 27 December. He does not receive an alternative day to be taken later as his statutory holiday will be Monday.
Clients who have payrolls prepared by McCulloch & Partners will receive notification shortly of the inputting dates for their payrolls prior to and after Christmas as normal.
If anyone has any questions or are unsure of the annual leave and statutory holiday entitlements for their employees, please do not hesitate to contact our payroll department who will be able to help you through your calculations.
Main Proposed Changes Coming up to the Holidays Act
Relevant daily pay remains but employers will be able to use average daily pay for Public Holidays, Sick Leave, Alternative Holidays and Bereavement Leave if it is not possible to determine the relevant daily pay for the employee if that employee’s pay varies within the pay period when they take leave.
Employees will have the ability to request that one week’s annual leave can be paid out each year but note that the employer may accept or decline this request.
Closedowns—Statutory, Alternative Leave, Sick and Bereavement leave are to be taken into account as if the Employer had not had a closedown period.
A final note on the proposed changes of course is that Penalties will double for breaches of the Act, e.g. up to $10,000 for an individual and $20,000 for a company.
Statutory Holidays and Annual Leave Entitlements
Christmas is fast approaching and it will shortly be time to think again about how to pay your employees for the Statutory Holidays and Annual Leave.
This year Christmas Day is a Saturday and Boxing Day a Sunday. You need to look at each employee separately, especially if you have employees working on weekends.
If Saturday or Sunday is a normal work day for the employee, then these two days are their Statutory Holidays (as is the weekend for New Years Day and the day after). However if your employee does not work weekends, then Monday and Tuesday are the Statutory Holidays (also Monday, Tuesday for New Year).
An example of this is two employees - Greg and Craig work on Saturday 25 December for 2 hours.
Greg usually works 5 hours every Saturday therefore he is entitled to 2 hours at 1.5 his relevant hourly rate plus an alternative day to be paid at his relevant daily rate to be taken at another time.
Craig doesn't work on Saturdays, therefore he is entitled to 2 hours at 1.5 his relevant hourly rate plus he will receive his relevant daily rate for his Statutory Holiday payment on Monday 27 December. He does not receive an alternative day to be taken later as his statutory holiday will be Monday.
Clients who have payrolls prepared by McCulloch & Partners will receive notification shortly of the inputting dates for their payrolls prior to and after Christmas as normal.
If anyone has any questions or are unsure of the annual leave and statutory holiday entitlements for their employees, please do not hesitate to contact our payroll department who will be able to help you through your calculations.
Main Proposed Changes Coming up to the Holidays Act
Relevant daily pay remains but employers will be able to use average daily pay for Public Holidays, Sick Leave, Alternative Holidays and Bereavement Leave if it is not possible to determine the relevant daily pay for the employee if that employee’s pay varies within the pay period when they take leave.
Employees will have the ability to request that one week’s annual leave can be paid out each year but note that the employer may accept or decline this request.
Closedowns—Statutory, Alternative Leave, Sick and Bereavement leave are to be taken into account as if the Employer had not had a closedown period.
A final note on the proposed changes of course is that Penalties will double for breaches of the Act, e.g. up to $10,000 for an individual and $20,000 for a company.
If you would like one of McCulloch & Partners payroll staff to check your payroll is running efficiently and you are keeping the correct records required, please call our Payroll Manager.
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