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We've rounded up links to websites and resources to help our members with understanding payroll and associated requirements in New Zealand. 

If you're looking for Australian payroll resources, head here.

General Resources


Government Agency or Organisation Resource Why is it useful?
Accident Compensation Corporation (ACC) https://www.acc.co.nz/ Information on ACC weekly compensation and cover. 
Employment New Zealand  https://www.employment.govt.nz/ Information to help employees and employers understand their rights and responsibilities. 

Access to information including:
  • Starting employment
  • Leave and holidays
  • Hours and wages
  • Workplace policies
  • Ending employment
  • Employment law database
Employment New Zealand https://www.employment.govt.nz/hours-and-wages/pay/payroll-resources/ Resources developed to support payroll professionals. 
Inland Revenue https://www.ird.govt.nz/digital-service-providers Information for Digital Service Providers working with Inland Revenue.
Inland Revenue KiwiSaver
 https://www.ird.govt.nz/kiwisaver
Information on KiwiSaver for individuals, employers, scheme providers, statistics and updates.
Inland Revenue Payday Filing
https://www.ird.govt.nz/employing-staff/payday-filing
General information on Payday filing.
Inland Revenue  Payday Filing for DSPs

https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/payday-filing 

More specific information on Payday filing for DSPs including:

Ministry of Business, Innovation & Employment (MBIE) Employment Legislation Review https://www.mbie.govt.nz/business-and-employment/employment-and-skills/employment-legislation-reviews/ Current and past reviews of employment and accident compensation legislation.
Ministry of Business, Innovation & Employment (MBIE) Fair Pay Agreements
https://www.mbie.govt.nz/business-and-employment/employment-and-skills/employment-legislation-reviews/fair-pay-agreements/
Current information about the proposed Fair Pay Agreements system.
Ministry of Business, Innovation & Employment (MBIE) Holidays Act Review
https://www.mbie.govt.nz/business-and-employment/employment-and-skills/employment-legislation-reviews/holidays-act-review/
Current information on the Holidays Act Review
Parliamentary Counsel Office - New Zealand Legislation https://www.legislation.govt.nz/ Read and download acts, bills and secondary legislations
Work and Income New Zealand https://www.workandincome.govt.nz/ Information on benefits and payments.
NZ Payroll Practitioners Association (NZPPA) https://www.nzppa.co.nz/ Information for payroll practitioners and social media groups where you raise questions and ask for advice.


Payroll-Related Legislation


Name of Act  Link & Additional Information
Accident Compensation Act 2001 https://www.legislation.govt.nz/act/public/2001/0049/latest/DLM99494.html?src=qs
District Courts Act 1947 https://www.legislation.govt.nz/act/public/1947/0016/latest/DLM242776.html?src=qs
Sections 84H and 84I define requirements for an employees protected earnings in respect to WINZ deductions, Court Deductions and IRD Arrears deductions.
Employment Relations Act 2000 https://www.legislation.govt.nz/act/public/2000/0024/latest/DLM58317.html?src=qs
Amendment Act 2016
Equal Pay Act 1972 https://www.legislation.govt.nz/act/public/1972/0118/latest/DLM407770.html?src=qs
Health and Safety and Work Act 2015 https://www.legislation.govt.nz/act/public/2015/0070/latest/DLM5976660.html?src=qs
Holidays Act 2022 https://www.legislation.govt.nz/act/public/2003/0129/latest/DLM236387.html?src=qs
Covers all leave types except long service leave as it's not a legal requirement
Income Tax Act 2007 https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1512301.html?search=ts_act%40bill%40regulation%40deemedreg_Tax_resel_25_a&p=2
IR payroll specification derived from this Act
Minimum Wage Act 1983 https://www.legislation.govt.nz/act/public/1983/0115/latest/DLM74093.html?src=qs
Parental Leave and Employment Protection Act 1987 https://www.legislation.govt.nz/act/public/1987/0129/latest/DLM120104.html?src=qs
Statistics Act 1975 https://www.legislation.govt.nz/act/public/1975/0001/latest/DLM430705.html?src=qs
Covers the Quarterly Employment Survey report
Volunteers Employment Protection Act 1973 https://www.legislation.govt.nz/act/public/1973/0025/latest/DLM409766.html?search=ts_act%40bill%40regulation%40deemedreg_volunteers+employment_resel_25_a&p=1
Wages Protection Act 1983 https://www.legislation.govt.nz/act/public/1983/0143/latest/DLM74808.html?src=qs


If there's a resource or website you would like added to this list, please let us know

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