HR Practice For Payroll Practitioners

HR Practice for Payroll Practitioners

Skill Check 3 – Disciplinary, Retirement & Abandonment

1. Does an employee get paid notice if they are terminated for serious misconduct? Yes / No 2. Which of the following statements would apply if an employee were terminated based on disciplinary action?

(a) They only get their pay for their last period of employment, and any leave owed is forfeited.

(b) The employee receives all outstanding wages or salary payable to the date of termination, along with minimum leave entitlement and any agreed-upon payments payable on termination. (c) The employee's final pay will be treated as part of a settlement agreement. All payments will be tax-free, up to $20,000, after which they become taxable.

3. What is not deducted from a retirement payment?

(a) PAYE (b) ACC Earner levy (c) Child Support

4. Is retirement a legislative requirement in NZ? Yes / No 5. If an employee abandons their employment, from what date does payroll consider their termination date? (a) When they last worked. (b) Their last entitlement date for annual leave. (c) The day after the agreed period of abandonment in their employment agreement. (d) The date when the employer finally tracks the employee down.

© New Zealand Payroll Practitioners Association, Sep 2024, Ver 12

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