Termination Essentials

NZPPA Certificate in Payroll Termination Essentials (Level 4)

Module 4: Deductions from a termination pay Wages Protection Act 1983 ▪ Payments owed to the employer ▪ Overpayments to be recovered

Government deductions and how they are applied to a termination pay • Child support • Student Loan • MSD deduction • Court fines • IR 157 Notices • What payments are included or excluded in KiwiSaver Contributions made in a final pay • What payments do not have an ACC earner levy deducted in a termination pay Module 5: Tax treatment for payments paid on termination • How and in what situations are different payments taxed differently in a termination pay • How different leave payments on termination are taxed • What payments are taxed as an extra pay (Lump sum payment), termination approach.

Module 6: Termination documentation • Final timesheet & payslip • What must a final pay include • Abandonment of Employment Letter • Termination Checklist • What records must be kept

LEARNING OUTCOMES

At the end of the course, participants will be able to:

• Understand the different termination situations that payroll needs to process, and the legal factors involved. • Explain the differences between legislative and agreed payments. • Calculate what is to be paid, deductions, and documentation • Calculate a range of different termination pay scenarios

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

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