Termination Essentials

NZPPA Certificate in Payroll Termination Essentials (Level 4)

Skill Check 9 – ACC & Parental Leave on Termination

1. If an employee is on long-term ACC and terminates and has earned annual holiday entitlement (while on ACC), what calculations are used under the Holidays Act? Which statement is correct

(a) 8% of gross from the last entitlement date to end date.

(b) Average weekly earnings + 8%.

(c) Greater of AWE and OWP.

2. If an employee does not return from parental leave, what date does payroll use as the employee termination date?

(a) The date they advise they are not coming back.

(b) The date when they started parental leave.

(c) The last day they were at work.

(d) The date from when notice is given.

3. When is the termination date for an employee who is made redundant on parental leave?

(a) The date the employer advises the employee they are not needed back.

(b) The date when the employee started parental leave.

(c) The last day they were at work before parental leave.

(d) The termination date provided as the result of the redundancy (includes notice).

4. On termination, any annual holiday entitlement earned while on parental leave will use what calculations, select the correct statement

(a) The greater of AWE and OWP and included in the 8%.

(b) AWE and included in the 8%.

(c) OWP 4-week average and included in the 8%.

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

119