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Payroll: A Practical Guide to New Zealand Payroll Administration 2023 Edition

Payroll: A Practical Guide to New Zealand Payroll Administration 2023 Edition

  • 作者:
  • 出版商: CCH New Zealand
  • ISBN: 9781775474777
  • 出版时间 September 2023
  • 规格: Paperback
  • 适应领域: New Zealand ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥655.50

¥635.84 Save ¥19.67 (3%)

发货时间:大约 3 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    Administering the payroll is one of the most critical and demanding functions of a business. This comprehensive, easy-to-use guide clearly explains the essential components of all pay office functions and procedures.

    The book provides a simple and up-to-date explanation of legal and tax implications relevant for payroll purposes and is an invaluable resource for payroll administrators, business owners and advisers.

    Topics covered include:

    • setting up payroll systems — including functions and staffing of the payroll office, records required by law, choosing a computerised system and internal controls and audit procedures
    • ongoing payroll administration — including basic employment law requirements regarding the recruitment of staff, employment agreements, salary and leave calculations and payroll forms
    • tax issues — including employers’ PAYE and KiwiSaver obligations, allowances, ACC levies, withholding tax on contractor payments, FBT, employee share schemes, entertainment expenditure, and inbound/outbound employees
    • information relevant to manual, computerised and outsourced payroll solutions
    • checklists, examples and forms essential for payroll procedures.

    New in this edition:

    • recent tax changes for cross-border employees, non-resident employers and non-resident contractors tax (NRCT)
    • fringe benefit tax changes, including the pooled alternate rate option, subsidised public transport fares and the provision of bicycles and scooters to employees
    • telecommunications, working from home and travel reimbursements/allowances paid to employees
    • accommodation provided to employees working on rebuild projects following the 2023 North Island weather events
    • payment of salary and wages in cryptocurrency
    • employment law changes on rest and meal breaks, pay equity claims and collective bargaining.

    Who should read this guide?

    Comprehensive yet easy-to-use, this book contains information that is relevant to manual, computerised and outsourced payroll solutions. It is recommended as the payroll handbook for administrators and is an invaluable resource for HR personnel, business owners and advisers.

  • Contents Includes

    Setting up and running a pay office

    • Introduction to running your payroll
    • Functions and staffing
    • Premises
    • Records required
    • Managing employee attendance – Time and Attendance
    • A guide to selecting and implementing a computerised payroll system
    • Internal controls and audit systems

    Employment law

    • The Employment Relations Act: An overview
    • Individual employment agreements – the rules applying to full-time, part-time, casual and fixed-term staff
    • Recruiting new employees and keeping within the law
    • Paying wages/salaries
    • Apprentices
    • Holidays and leave
    • Employment relations education leave
    • Parental Leave
    • Health and Safety
    • Termination of employment

     

    Tax Administration

    • Tax administration – employer’s responsibilities
    • PAYE and other deductions
    • PAYE filing and record-keeping requirements
    • Taxation of non-salary payments
    • Independent contractors vs employees
    • Entertainment expenditure
    • Inbound and outbound workers
    • Fringe Benefit Tax
    • KiwiSaver
    • PAYE Intermediaries

     

    Payroll Calendar

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