Termination Essentials

NZPPA Certificate in Payroll Termination Essentials (Level 4)

Skill Check 12 – Agreed Additional Payments

1. Are agreed taxable payments on termination part of the 8%?

Yes / No

2. Is Long Service Leave a legislative term that follows the Holidays Act calculations? Yes / No

3. If an employee has additional annual leave agreed to be paid out on termination, does this use 8% or 10%?

8% or 10% (Circle the correct rate)

4. Are taxable allowances paid on termination part of the 8% gross?

Yes / No

5. Are any types of reimbursement payments part of the 8% on termination? Yes / No

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

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