Termination Essentials

NZPPA Certificate in Payroll Termination Essentials (Level 4)

For each pay period:

▪ total gross earnings, including taxable allowances (the amount before PAYE is deducted) ▪ the amount of PAYE deducted (taking into account any tax credits for payroll giving donations) ▪ any payroll giving donations and tax credits ▪ any child support deductions ▪ any student loan repayments ▪ any KiwiSaver employee deductions ▪ any KiwiSaver employer contributions (gross) ▪ any net KiwiSaver employer contributions ▪ any ESCT (formerly SSCWT) ▪ copies of savings suspension letters ▪ the value of tax-free reimbursing allowances. ▪ copies of PAYE payment information ▪ Tax code declaration (IR330) forms completed by employees ▪ Tax rate notification for contractors (IR330C) forms completed by contractors ▪ letters from IR requesting you change your employee's tax code ▪ letters from IR requesting you change a contractor's tax rate ▪ a copy of any written agreements to treat a payment to a contractor as a voluntary schedular payment from which you make a deduction ▪ copies of certificate of exemptions ▪ copies of tailored tax codes ▪ copies of tailored tax rate certificates ▪ PAYE deducted (taking into account any tax credits for payroll giving donations) ▪ any payroll giving donations and tax credits ▪ child support deductions ▪ student loan repayments ▪ KiwiSaver employee deductions ▪ net KiwiSaver employer contributions ▪ ESCT. ▪ gross wages

This summary includes the following totals:

© New Zealand Payroll Practitioners Association, Mar 2026, Ver 9

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