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Employment Today, HR Solutions - Thomson Reuters



Payroll and Compliance

What's New

Payroll and Compliance — What's New
Alert24
This “What's New” records additions to commentary or legislation as they appear online. It also contains occasional items of general news but does not claim to be a full news service. For more comprehensive news please refer to our Alert24 news service.
11 October 2019
Commentary
The following commentary has been updated:
• 
a sample employment agreement clause on family violence leave has been added at [1.7.02(l)];
• 
references to domestic violence have been changed to family violence at [3.1.01(2)(b)], [4.1.01], [4.1.09] and [4.14];
• 
payroll giving at [5.2];
• 
ir-File at [7.3.03];
• 
lists of cases have been rearranged so the most recent cases appear first, at [8.1.02(1)(a)], [8.1.03], [8.1.08] and [9.3.11];
• 
discrimination on the basis of employment status at [9.1.05(8)];
• 
functions of the Privacy Commissioner at [9.3.01];
• 
the definition of “personal information” in the Privacy Act at [9.3.03];
• 
Employment information (IR 348) forms at [9.8.02];
• 
KiwiSaver exempt employer status at [9.8.02(5)];
• 
who can join KiwiSaver at [9.8.03];
• 
sub-chapter 11.1 on Health and Safety has been revised and updated at [11.1];
• 
the list of relevant health and safety legislation has been updated at [11.3].
Cases
The following cases have been added to the commentary:
• 
Olsen v Peninsula Health (2010) Ltd [2017] NZERA Christchurch 170 at [3.1.01(3)(a)];
• 
Te Huia v Commissioner of Police [2018] NZERA Wellington 90 at [8.1.02(1)(a)];
• 
Hines v Eastland Port Limited [2018] NZEmpC 79 at [8.1.03];
• 
Richora Group Ltd v Cheng [2018] NZEmpC 113 at [8.1.08];
• 
• 
Soares v Fullstop Ltd [2018] NZERA Wellington 62 at [9.1.07];
• 
Waxman v Pal [2016] NZHRRT 28 at [9.3.11].
16 May 2019
Legislation
Legislation amendments have been added as follows:
• 
updates to the Employment Relations Act 2000 from the Employment Relations Amendment Act 2018 have been added concerning meal and rest breaks at [3.1.01], [3.4.01], and [3.4.05];
• 
the Domestic Violence–Victims’ Protection Act 2018 has been added at [3.1.01], [4.1], [4.1.09], [8.2.01], [9.2.04], [9.2.05] and a new sub-chapter has been added on domestic violence leave at [4.14];
• 
the Minimum Wage Order 2019 has been added at [2.7.01], [2.13.02] and [5.8.01];
Commentary
In addition, the following topics in the commentary have been updated:
• 
workplace facilities at [3.4.08];
• 
child support – protecting net earnings at [5.3.04];
• 
calculation of wages at [5.7.01];
• 
fringe benefit tax at [7.2.05];
• 
claims of personal grievance at [8.2.01];
• 
taxation of redundancy at [8.4.07];
• 
calculating PAYE on final pay at [8.5.03];
• 
the information privacy principles at [9.3.06];
• 
making complaints about privacy at [9.3.07];
15 February 2019
Legislation
• 
updates to the Employment Relations Act 2000 from the Employment Relations Amendment Act 2018 have been added.
Commentary
The following topics in the commentary have been updated:
• 
employment agreements and new employees at [1.1];
• 
common law principles of employment agreements at [1.2];
• 
good faith at [1.3];
• 
individual employment agreements and bargaining at [1.4];
• 
collective employment agreements and bargaining at [1.5];
• 
unions at [1.6];
• 
sample employment agreements at [1.7];
• 
employment agreement checklist at [1.8];
• 
variations to employment agreements at [1.9];
• 
trial and probationary periods at [2.10];
• 
flexible working arrangements at [3.1.01];
• 
personal grievances at [8.2];
• 
restructuring at [8.3];
• 
Employment Relations Act 2000 compliance at [9.2];
• 
Health and Safety at Work Act 2015 at [11.1]; and
• 
relevant health and safety legislation at [11.3].
1 August 2018
The following topics in the commentary have been updated:
• 
individual employment agreements at [1.3.02];
• 
the definition of “work time” for drivers at [3.1.03];
• 
enforcement options and powers of labour inspectors at [5.11];
• 
personal tax summaries at [7.1.02];
• 
tax rates for schedular payments at [7.1.04];
• 
payday filing for employers at [7.1.05];
• 
rates for student loan deductions at [7.2.04];
• 
fringe benefit tax calculation options at [7.2.05];
• 
periodic IRD returns at [7.3];
• 
example of taxation of redundancy payments at [8.4.07];
• 
example of PAYE taxation on final pay at [8.5.03];
• 
taxation rates on retirement at [8.6.03];
• 
discrimination in employment and exceptions in the Human Rights Act 1993 at [9.1];
• 
jurisdiction of the Employment Relations Authority at [9.2.17];
• 
information privacy principles 10 and 11 in the Privacy Act 1993 at [9.3];
• 
KiwiSaver employer obligations to new employees, employer contributions, benefits of KiwiSaver and accessing savings at [9.8.02] and [9.8.03].
The following case has been added to the commentary:
• 
Dotcom v Crown Law Office [2018] NZHRRT 7 at [9.3.11(10)].
Legislation
• 
updates to the Child Support Act 1991 have been added at [9.4];
• 
updates to the Immigration Act 2009 have been added at [9.5];
• 
updates to the Criminal Records (Clean Slate) Act 2004 have been added at [9.6].
4 April 2018
Legislation
• 
commentary has been updated with the Minimum Wage Order 2018 at [2.7.01], [2.13.02] and [5.8.01].
30 November 2017
Legislation
• 
Information on the Employment (Pay Equity and Equal Pay) Bill is provided at [2.6.02];
Commentary
The following cases have been added to the commentary:
• 
8i Corporation v Marino [2017] NZEmpC 69: concerning settlement agreements – see [8.2.01];
• 
A Ltd v H [2016] NZCA 419: inadequate employer investigation – see [8.1.03];
• 
AFFCO v New Zealand Meat Workers & Related Trade Union Inc [2016] NZCA 482: meaning of lockout extended to include seasonal workers – see [9.2.07];
• 
ASG v Harlene Hayne, Vice-Chancellor of the University of Otago [2016] NZCA 203: employer should have disclosed criminal charges to employer – see [8.1.01];
• 
Borsboom v Preet PVT Ltd and Warrington Discount Tobacco Ltd [2016] NZEmpC 143: disproportionate penalties replaced with higher penalties - see [5.11.03];
• 
Chief Executive of the Ministry of Social Development v Tuilaepa [2017] NZEmpC 84: adequate employer investigation – see [8.1.03];
• 
Clark v Lighthouse ECE Ltd [2016] NZERA Auckland 281: trial period invalid because the date it would start was not specified in the employment agreement – see [2.10.01];
• 
Cross v D Bell Distributors Ltd [2017] NZERA Auckland 295: employer ordered to pay $8,229.66 in annual leave entitlements after paying eight per cent annual leave fortnightly with the employee’s wages, in breach of s 28 of the Holidays Act 2003 – see [4.2.03];
• 
Hammond v Credit Union Baywide [2015] NZHRRT 6: $98,000 fine for breaching employee’s privacy – see [9.3.11];
• 
Hemmingson v Swan t/a Barker's Groom Room [2016] NZERA Auckland 212: discrimination results in constructive dismissal – see [8.1.08];
• 
Lewis v Immigration Guru Ltd [2017] NZEmpC 141: the employment agreement contained both a trial period provision and a probationary period provision – see [2.10.01];
• 
Lumsden v Skycity Management Limited [2017] NZEmpC 30: concerning settlement agreements – see [8.2.01];
• 
Ministry of Health v Lowe [2016] NZCA 369 and Lowe v Ministry of Health [2017] NZSC 115: was a relief home car worker “engaged” by the Ministry of Health or the District Health Board and therefore an employee of one of those agencies? – see [2.9];
• 
Modern Transport Engineers (2002) Limited v Phillips [2016] NZEmpC 68: valid trial period found despite no written employment agreement being produced – see [2.10.01];
• 
New Zealand Basing Limited v Brown [2016] NZCA 525 and Brown v New Zealand Basing Ltd [2017] NZSC 12: whether age discrimination provisions in the Employment Relations Act 2000 applied where the contract stipulated that the law of Hong Kong applied - see [8.6];
• 
New Zealand Meat Workers and Related Trades Union Inc v South Pacific Meats Ltd [2017] NZERA Christchurch 121: union organiser found to be lawfully on work site; employer should have known not to issue trespass order against the organiser – see [9.2.05];
• 
Radius Residential Care Ltd v the New Zealand Nurses Organisation Inc [2016] NZEmpC 112: gathering of union members to picket and protest deemed not to be a 'union meeting' within meaning of s 26 of the Employment Relations Act 2000 – see [9.2.06];
• 
Sanderson v South Canterbury District Health Board [2017] NZERA Christchurch 37: are on-call workers “working” while on call? – see [2.5];
• 
Singh v Trustees of the Wellington Rudolf Steiner Kindergarten Trust [2017] NZEmpC 47: concerning settlement agreements – see [8.2.01];
• 
Spotless Facility Services Ltd v Mackay [2017] NZEmpC 15: Employment Court may find personal grievance of a type other than that alleged – see [8.2.01];
• 
Stormont v Peddle Thorp Aitken Ltd [2017] NZEmpC 71: unjustified redundancy – see [8.4.02];
4 April 2017
The following content has been updated:
• 
commentary minimum wages rates has been updated with the Minimum Wage Order 2017 at [2.7.01], [2.13.02] and [5.8.01];
• 
commentary on parental leave notice requirements has been updated with the Parental Leave and Employment Protection Amendment Regulations 2017 at [4.8.04];
• 
commentary on occupations with skill shortages has been updated at [2.13.03].
2 December 2016
The following content has been updated:
• 
an example clause to an employment agreement about hours of work has been added to the commentary at [3.1.01];
• 
the list of public holidays for the next few years have been updated at [4.3.02];
• 
the list of relevant legislation has been updated at [11.3];
• 
amendments to the Wages Protection Act 1983 have been added at [5.1];
• 
amendments to the Minimum Wage Act 1983 have been added at [5.8] and [5.9];
• 
amendments to the Human Rights Act 1993 have been added at [9.1]; and
• 
commentary on minimum entitlements provisions and employment standards has been updated at [9.2].
25 November 2016
The following commentary has been updated:
• 
Amendments to the Parental Leave and Employment Protection Act 1987 have been added to the commentary at [2.1.03] and [4.8].
• 
The Health and Safety at Work Act 2015 has been added to the commentary at chapter 11.
24 June 2016
The following commentary has been updated:
• 
the Minimum Wage Order 2016 has been added to commentary on minimum pay rates for young people, see [2.7.01], [2.13.02] and [5.8.01].
• 
the Health and Safety at Work (General Risk and Workplace Management) Regulations 2016 have been added to the commentary on the limits of work and hours for young workers, see [2.7.03].
23 June 2016
Commentary
The following commentary has been updated:
• 
Amendments to the Holidays Act 2003 contained in the Holidays Amendment Act 2016 have been added to the commentary on non-compliance and penalties at [4.2.19];
• 
Commentary on holiday and leave records has been added at [4.2.20].
17 June 2016
Commentary
The following case has been added to the commentary:
• 
Winder v Taupo Fun Ltd [2016] NZERA Auckland 156, see [4.1.08].
14 September 2015
Commentary
The following cases have been added to the commentary:
• 
Walker v Vulcan Steel Ltd [2015] NZERA Christchurch 113, see [9.2.02].
• 
Highley v AJ Operations Limited t/a Cocopelli [2015] NZERA Christchurch 112, see [1.3.02].
• 
Lim v Meadow Mushrooms Ltd [2015] NZERA Christchurch 89, see [8.1.03].
• 
Wellington City Transport Limited t/a “Go Wellington” v NZ Tramways and Public Passenger etc Union [2015] NZEmpC 109, see [8.6.03].
3 September 2015
Commentary
The following commentary has been updated:
• 
Useful contacts — Accident Compensation Corporation, see [10.1]
• 
Useful contacts — Ministry of Business, Innnovation and Employment (Immigration Service and Employment Relations), see [10.2].
• 
Useful contacts — Human Rights Commission, see [10.4].
• 
Useful contacts — Privacy Commissioner, see [10.6].
• 
Useful contacts — Remuneration Authority, see [10.7].
• 
Useful contacts — Tertiary Education Commission, see [10.8].
• 
Useful contacts — Employment Relations Authority, see [10.9].
• 
Useful contacts — WorkSafe New Zealand, see [10.10].
1 July 2015
Commentary
The following information has been updated:
• 
the paid parental leave rate was changed from 1 July 2015, see [2.1.03] and [4.8.03].
• 
the entitlements of self-employed people to paid parental leave, see [4.8.03].
2 April 2015
Updated Documents
• 
New tax rules on employee allowances came into effect on 1 April 2015. Commentary has been updated for the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 at 5.5.
1 April 2015
Updated Documents
• 
ACC levy rates that came into force on 1 April 2015 have been updated in the commentary at 5.10.4 and 7.4.
• 
commentary on fringe benefits tax has been updated at 7.2.05.
• 
the list of health and safety legislation has been updated at 11.
• 
KiwiSaver contribution rates have been updated at 7.2.02 and 9.8.
• 
commentary on the minimum wage rates have been updated at 2.7.01, 2.13 and 5.8.01.
• 
commentary on PAYE rates have been updated at 7.1.
• 
commentary on the parental leave rates has been updated at 2.1.03 and 4.8.03.
• 
commentary on child support has been updated at 5.3.
• 
commentary on wage and time records has been updated at 5.9.03.
• 
commentary on non-taxable allowances has been updated at 5.6.
30 March 2015
Updated Documents
• 
Commentary on employment protection provisions has been updated for the Employment Relations Amendment Act 2014 at 1.6.01 and 8.3.
• 
Commentary on restructuring has been updated for the Employment Relations Amendment Act 2014 at 1.5 and 8.3.
• 
Commentary on the recovery of overpaid wages has been updated for the Employment Relations Amendment Act 2014 at 5.1.08.
• 
Commentary on personal grievances has been updated for the Employment Relations Amendment Act 2014 at 8.2.
26 March 2015
Updated Documents
• 
Commentary on strikes and lockouts has been updated for the Employment Relations Amendment Act 2014 at 9.2.07.
• 
Commentary on Labour Inspectors has been updated at 9.2.13.
25 March 2015
Updated Documents
• 
Commentary on deductions from wages and recovery of employer overpayments has been updated for the Employment Relations Amendment Act 2014 at 5.1.07 and 5.1.08.
24 March 2015
Updated Documents
• 
Commentary on collective bargaining has been updated for the Employment Relations Amendment Act 2014 at 1.4 and 9.2.
• 
Commentary on collective employment agreements has been updated for the Employment Relations Amendment Act 2014 at 1.3.03.
• 
Commentary on individual employment agreements has been updated for the Employment Relations Amendment Act 2014 at 1.3.02 and 9.2.14.
• 
Commentary on new employees has been updated for the Employment Relations Amendment Act 2014 at 1.3.04.
• 
Commentary on good faith in employment relationships has been updated for the Employment Relations Amendment Act 2014 at 1.4.01 and 9.2.02.
• 
Commentary on the powers and jurisdiction of the Employment Relations Authority has been updated for the Employment Relations Amendment Act 2014 at 9.2.17.
• 
Commentary on flexible working arrangements has been updated for the Employment Relations Amendment Act 2014 at 1.7.05 and 9.2.15.
18 March 2015
Updated Documents
• 
Commentary on the introduction to the hours of work has been updated for the Employment Relations Amendment Act 2014 at 3.1.
• 
Commentary on rest and meal breaks has been updated for the Employment Relations Amendment Act 2014 at 3.4.
15 January 2015
Commentary
Commentary on the following case has been included:
8 January 2015
Commentary
Commentary on the following cases has been included:
16 September 2014
Commentary
Commentary on the following case has been included:
• 
1 July 2014
Updated Documents
New parental leave rates came into force on 1 July 2014 and have been updated in 2.1.03 and 4.8.03.
25 June 2014
Updated Documents
Information about the ACC regulations has been updated in 5.10.04.
10 June 2014
Updated Documents
Chapter 4 on Leave has recently had a full review and update, including a rewrite of the parental leave topic at 4.8.

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