Intellectual Property Law: Principles in Practice 3rd Edition

Administering the payroll is one of the most critical and demanding functions of a business. This comprehensive, easy-to-use guide clearly explains the essential components of all pay office functions and procedures.

The book provides a simple explanation of legal and tax implications relevant for payroll purposes and is an invaluable resource for payroll administrators, business owners and advisers.

Topics covered include:

setting up payroll systems — including functions and staffing of the payroll office, records required by law, choosing a computerised system and internal controls and audit procedures ongoing payroll administration — including basic employment law requirements regarding the recruitment of staff, employment agreements, salary and leave calculations and payroll forms recent employment law changes in relation to Easter Sunday trading, parental leave payments and pay equity claims tax issues — including employers’ PAYE and KiwiSaver obligations, withholding tax on contractor payments, FBT, and inbound/outbound employees information on the tax treatment of employee allowances including accommodation, meal and clothing allowances information relevant to both manual, computerised and outsourced payroll solutions sample calculations, checklists, examples and forms essential for payroll procedures quick-reference payroll calendar with key filing dates and holidays. New in this edition

A brand new chapter on schedular payments made to contractors, including coverage of the new rules on voluntary withholding agreements and labour-hire firms Coverage of recent changes in the law including the 63-day adjustment for deducting employee remuneration and accounting for PAYE on shareholder salaries Changes to FBT including opting out of FBT by close companies that provide motor vehicles to shareholder employees Coverage of new rulings issued by Inland Revenue: determining market value of accommodation provided to employees and FBT on motor vehicles Early information on proposed changes including pay day reporting and employee share scheme benefits.

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