Termination Essentials

NZPPA Certificate in Payroll Termination Essentials (Level 4)

Module 4: Deductions from a termination pay

In this module, the Wages Protection Act will be covered regarding termination pay.

The Wages Protection Act has a specific process that must be followed based on an employee's written request and consent.

The other part of this module will cover the main deductions from an employee's pay and whether they are applied to different termination situations.

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

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

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