Payroll: A Practical Guide to New Zealand Payroll Administration 2023

By W Heads, By R Saheed

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 payoffice 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&#39; 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.

By W Heads, By R Saheed

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