Termination Essentials

NZPPA Certificate in Payroll Termination Essentials (Level 4)

Module 5: Tax treatment for payments paid on termination In this module, how different termination situations are taxed will be covered.

• 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).

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

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