- 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
The new Employment Relations Amendment Act 2010, which came into force on 1 April 2011, extended the 90-day trial period to all employers. Prior to the amendment the provision only applied to the businesses with fewer than 20 staff.
Employers can make an offer of employment to a prospective employee that includes a trial period of up to 90 days. Trial periods are voluntary, and must be agreed in writing and negotiated in good faith as part of the employment agreement. A trial period can’t be offered to a new employee who was previously employed in the same workplace.
The Employment Relations Act legislation requires that in order for a trial period provision in an employment agreement to be valid, the agreement must be in writing and state:
- That it is for a specific period not exceeding 90 days starting at the beginning of the employment, and
- That during the period the employer may dismiss the employee, and
- If the employee is dismissed they are not entitled to bring a personal grievance or other legal proceedings in respect of the dismissal. They can raise a personal grievance on other grounds, such as discrimination or harassment or unjustified action by the employer.
If any of these elements are missing the trial period is not valid.
While an employer is not required to provide written reasons for an employee’s dismissal, there is an expectation that an employer, acting in good faith, would inform the employee as to why he or she has been dismissed. Any provisions about giving notice in the employment agreement will need to be adhered to. If you require any further information about the 90-day trial period please contact Loretta Wood.