Employees who are leaving their employment for any reason (Eg by resignation, retirement, redundancy, dismissal or completion of fixed term) usually get their final wages and holiday pay on their last day of work, but may be paid it in their pay for the final period of their employment.

If you're an employee and think your final pay is overdue, you should speak to your employer in the first instance.

Public Holidays

There is a rule that means employees are sometimes entitled to be paid for public holidays that fall after their employment has ended (ie after their termination date). This can happen if the employee has unused holidays they are entitled to at the time their employment ends. This rule doesn't apply to employees who haven't completed 12 months service because they haven't become entitled to annual holidays yet.

To work out whether an employee is entitled to paid public holidays that happen after their employment ends, follow these steps.

Treat any remaining annual holidays that the employee is entitled to as if the employee had taken them immediately after the date their employment ended.The employee must be paid for a public holiday if it:

happens within the time period created by adding on these remaining annual holidays to the end of employment, andhappens on a day that the employee would have worked if they were still employed, and the day wasn't a public holiday.

3. If the employee is entitled to be paid for a public holiday then:

the period that the annual holidays covers is extended by one day for each public holiday the employee is entitled to be paid for, andthis new extended period may contain more public holidays which also need to be considered for payment.

The payment for any public holidays is calculated in the usual way. They are paid at the rate of relevant daily pay or average daily pay (if applicable) for the day.

Note that this situation as no effect on the actual end date of employment.

Relevant daily pay (RDP) vs average daily pay (ADP) for bereavement leave, sick leave, domestic violence leave, unworked public holidays and alternative holidays.

Use RDP in the first instance

You must use RDP unless the employee’s daily pay varies in the pay period or it is not possible or practicable to determine RDP. In these 2 situations only, you may (but don’t have to) use ADP. Deciding whether RDP is not practicable or not possible to calculate for that employee’s situation.

Deciding whether RDP is not practicable or not possible to calculate for that employee’s situation

Even if RDP is not immediately obvious, this doesn’t mean it is impossible to calculate.Don’t just assume that you can’t calculate RDP because there is some variation in the employee’s work.If an employee works variable hours, it may still be possible and practicable to work out RDP eg by looking at the reasons for the variation in the employee’s work patterns.To assess whether it is not possible or practicable to calculate RDP, an employee’s work pattern and pay structure are the relevant factors to look at (rather than the size or complexity of the employer’s workforce and payroll operation).In a situation where you know that an employee would have done overtime if they had worked on the day, but you don’t know how much, you could still use RDP instead of ADP. You could do this by applying eg a maximum amount of overtime that the employee could have worked on that day.

Things to consider if you have a choice but are unsure of whether to choose ADP:

Use your judgment carefully and consistently.Look at the employee’s work pattern and see if you can work out what hours they would have worked on the day. Be sure to include overtime in RDP if you can see that the employee would have worked overtime on the day and if so, how much.If the employee gets a daily commission or incentive, see if it is more or less consistent from day-to-day or if there is a regular pattern you can use to determine RDP. If you can’t work out how much commission or incentive to assign to a particular day, you may want to consider using ADP.

Each calculation is a new and separate calculation

Don’t assume you can use a ‘set and forget’ approach to RDP and ADP or just do what you did the last time. Just because it was impossible or impracticable to determine the employee’s RDP or the employee’s pay in the pay period varied on a previous occasion doesn’t mean this will be the situation every time the employee goes on leave or holiday. Likewise, just because you had a choice to use RDP or ADP on a previous occasion doesn’t mean you will have this choice on each occasion. If there has been any variation in the employee’s work pattern, you may need to reassess their situation.You may need to assess the employee’s situation and work pattern each time they take leave/holiday.

So excited to receive Partner of the Year again for 2017 and also finalist for Online Partner.

Determination and drive does get results. This is an article on the awards from MYOB.

With all of the cold weather we have been having, wouldn't it be great to be on holiday. We know all of the excuses...

1. Who is going to pay the staff

2. No-one knows the accounts system, I can't leave...

3. GST and provisional tax is nearly due

NO MORE EXCUSES!

We can look after all of the accounts / payroll while you are away.

When you come back all refreshed, the accounts will be up to date.

Drop us an email, and organise that holiday today.

Email: debbie@mobilebookkeeping.co.nz

End of Financial Year - check list!

Complete bank rec to 31/3/16Balance all bank a/cs, loan accounts, hps, credit cardsReconcile all balance sheet itemsEnsure that there are no out of balances on AR and APWrite off any bad debts as @ 31/3/16Lock off the financial year once all have been completedDo not roll the year until the accountant has completed the a/csPrint a Holiday Pay accrual.

MYOB Payroll - benefits

Upgrades required by 31/3/16 - Payroll tax years runs from 1/4/ - 31/3/??ACC earner premium reduces from 1.45% to 1.39% on 1st April 2016This will mean a small increase in the net payChanges to health and safety laws as at 4/4/16File PAYE returns easilyManages you employees leave entitlementsCalculates Kiwisaver requirements for both staff and employersTransfers payments electronically to the bankProduces payslips easilyA simple and easy to operate payrollBeats completing spreadsheets

It doesn't have to be stressful, call mobile bookkeeping - we can help with all of the above and more! Contact Debbie Vihi 027 498 9551

Dates for 2015 holidays - click here

Who takes care of business when you’re not around? Do you have someone in place to manage the pay run? Do you have a plan?

We all go about our day to day business simply presuming that we will be back at work tomorrow to carry on business as usual. Unfortunately, lately there have been some situations where our clients have been left between a rock and a hard place when their payroll person has been absent. In one case, the payroll administrator was involved in an accident and ended up in hospital on pay day. The combined stress of having a friend or colleague unexpectedly injured and no one to process the pay run can make for a pretty bad day.

Unfortunately, this is something we come across from time to time – none of us is invincible. So take some time to have a think about who completes your payroll if for some reason you can’t. (In my team we call it the “In case you get hit by a bus” contingency.)

Ask these two questions to help you make a plan.

1. Who is your internal back-up?

Who in the business can take care of your workload if you’re not there? It’s always a very good idea to cross skill people wherever possible so the tasks can be covered when necessary. Not only do you have back-up in case of emergency, but it’s a chance for other team members to up-skill and vary their daily tasks.

If the back-up staff member needs training, send them to an MYOB EXO Payroll New User training session to get up to speed. The next step is to get them to help out with payroll processing now and then so that they are familiar with your process.

The only consideration here is confidentiality when dealing with Payroll and HR – the person must be in a position where they are allowed to see payroll details.

2. What documentation do you have in place?

Whether you have someone already trained as a back-up or not, we encourage our clients to have a detailed set of documentation that details how the pay process is run in the business.

This means that even if you don’t have an internal back-up person, a temp or another team member should be able to pick up your documents and complete the pay run.

The documentation should cover:

How does the payroll process happen? How do you know what has to be paid and where does it come from? ie. Leave payments or timesheets. Do you use multiple modules such as Time and Attendance or MyStaffInfo? A flow chart or step-by-step guide is helpful.Who approves the pay then sends to the bank? How does this happen? Email, hard copy, etc.How to access all the systems required?How to get help if there are any issues? ie. product help file, support or helpdesk contact numbers. Include your client ID number as a reference, and even training guides or product guides. (Note: all of this can be found within your EXO Payroll product.)What reports are printed out and when? Do you email payslips or print them? Do you save hard copies of payroll reports or PDFs, do managers or anyone else get various reports at certain times?How do you complete IR filing? What are the company login details for this?Any other “tricks” to watch out for that you need to work around or manage.

It seems like a lot of information, but all of this is important for someone who has never processed payroll.

Think about your guide as one of those “Payroll Processing For Dummies” references. That way, even if someone doesn’t have payroll experience they can get your people paid.

We know that payroll staff are passionate and take great pride in getting people paid on time every time. Hopefully you’re never in a situation where you aren’t able to plan for your absence, but if you have these things in place then you can rest easier.

For many businesses, including retail and hospitality, the holiday season brings many opportunities. Increased traffic, a higher turnover of stock and – if all goes to plan – higher profits. One of the challenges, however, can be managing your staff.

If the holiday season means increased traffic for your business, here are some tips to help you manage the needs of your staff – and keep customers happy so you can make the most of the holiday spending spree.

1. Plan ahead

While you probably know from past experience when to expect a rush, determine what specific days and times will likely be the busiest. Consider checking other variables, such as the schedule for nearby events or the weather forecast if they could affect your rush times.

When planning, also review the employment rules in your industry and make a list of good sources ofcasual and temporary staff. (Tip: Ask your current employees.)

2. Manage all leave in advance

Determine, communicate and stick to your criteria so you are not only fair but also transparent.

As far as possible ensure that:

Leave is taken before or after the holidays.You give staff a closing date for leave applications.You base the leave priorities on pre-set criteria that might include seniority, need, performance and reasons for the leave. For example, a senior level employee who wants to attend a close friend’s wedding would probably receive priority over a junior employee who asks for time off to see a concert.

3. Let your stars shine

Instead of keeping your best staff busy on tasks that don’t directly contribute to higher sales, arrange the workload to maximise their customer interaction. Chances are they’ll be happier and more productive, too, if customer service is their strength.

This may require you to rethink when and how routine tasks get done so you don’t take your stars away from serving the customers. For example, we spoke to a hairdressing salon manager who hires extra cleaning help during the busy pre-holiday rush so the stylists can focus on the clients and not on cleaning up. This has the added benefit of keeping the salon look neat and clean, even on the busiest days.

4. Make breaks easy

Your employees need their breaks – especially when it’s busy – so they can continue to provide the level of service your customers expect. Make sure you’re clear with them about how and when breaks will happen. It’s critical that you manage breaks so that your key customer contact points are never understaffed.

If you rotate breaks and encourage employees to return on time, staff will feel they’ve been treated fairly and haven’t been overworked. You can make things easier for your staff by, for example, organising food supplied to your premises during the busiest periods so employees don’t have to spend time fighting crowds.

Remind your team always to take their breaks out of sight of customers, so you avoid the unwelcome situation of customers waiting for service while they can see your employees on a break.

5. Expect the unexpected

Even the best-laid plans can fall apart in the pressure of the holiday season, so it helps to have some contingency plans when it comes to staffing. Ahead of time, work out what could go wrong and what you could do about it if it did. Even if you’ve only rehearsed a situation in your head, you are less likely to panic when things go off the rails, making it easier to get back on track when needed. It would be great to be able to say ‘Wave my magic wand and you won’t have any problems’ but real life doesn’t usually work that way. However, by planning ahead and using your imagination, you may find can have both happy customers and happy staff this holiday season!

Small business advisors from around the country were honoured for their service to New Zealand’s SME sector at the annual MYOB Partner Connect conference in Auckland last weekend.

The top awards ‘Partner of the Year’ and ‘Best Online Presence’ were presented to Auckland-based business advisor, Debbie Vihi.

Vihi, owner of Mobile Bookkeeping & Training, has over 25 years’ experience in the finance community and has been part of MYOB’s Partner network since 2013.

MYOB National Sales Manager SME Solutions Scott Gardiner announced the award, noting that MYOB is impressed with Vihi’s commitment to making business life easy for SME owners.

“You only have to speak with some of her clients to truly understand Debbie’s level of commitment to helping business owners with the day-to-day running of their business,” Gardiner says.

“Her knowledge of MYOB’s extensive product suite and professionalism is to be admired. As an operator of a mobile company, Debbie understands the huge benefits working online offers businesses and is able to advise her clients accordingly."

“Her online presence is clear through her up-to-date and user-friendly website.” Vihi says she is honoured to have received the top awards. “I have been using MYOB products for over 10 years, it is the only product that I now use and I know it inside and out,” she adds.

“Over the last two years as an MYOB partner I have really enjoyed being a part of the MYOB community. It is through these strong relationships that I am able to provide a high level of service to my clients.”

According to Vihi, the success of Mobile Bookkeeping & Training is due the flexibility that she is able to offer her clients. “By utilising the benefits of the cloud I am able to bring my services clients’ businesses as often as they need,” Vihi adds.

The Holidays (Full Recognition of Waitangi Day and Anzac Day) Amendment Act or, as it is more commonly known, the ‘Mondayisation Bill’, will have its first big impact on Anzac Day.

Here are 10 simple things you can to do to make sure your business stays compliant:

Know what’s new. The ‘Mondayisation Bill’ states that from now on, when Waitangi Day (6 February) or Anzac Day (25 April) fall on a weekend, the public holiday must be treated as falling on the following Monday for employees who would not otherwise work on that Saturday or Sunday.Know what stays the same. For employees who would normally otherwise work on that Saturday or Sunday, the public holiday must still be treated as falling on that day. If you close for the holiday, you must pay these weekend workers their regular holiday pay. If your business remains open for the holiday, employees are entitled to at least time and a half pay and a whole day’s alternative holiday (day in lieu) at a later date.Get your ducks in a row. There isn’t much time to get ready. The Monday holiday will first be effective on Anzac Day 2015 and Waitangi Day in 2016.Meet your holiday-entitlement obligations. If your employee works on a day that is designated as a public holiday for them (either the weekend day or the Monday, depending on their normal working days), they’ll receive time and a half for the hours worked and become entitled to an alternative holiday.Mind your roster. If your employee normally works on the day the holiday falls on (for example, he or she is normally rostered to work every Saturday), you can’t take them off the roster for the holiday weekend in an attempt to get out of paying them holiday wages.Don’t get caught out. Failure to recognise your employees' holiday entitlements, or taking employees off of the roster to avoid paying holiday pay, is a breach of the law. It may lead to enforcement action.Update your files. After each public holiday you must update the leave records in your employees’ personnel files. Be sure to record when the holiday was taken, if and when a day in lieu (‘alternative holiday’) was taken, if any holiday pay was paid, and when this amount was paid to the employee.Be mindful of commemorative celebrations. The celebration of Waitangi Day and Anzac Day (i.e., parades and other commemorative activities) will still occur on the actual holiday date. Keep in mind that it could be important to some of your employees to be able to attend these events.Remember that you’ve already done this. Certain public holidays were already "Mondayised" under the Act. If Christmas Day, Boxing Day, New Year's Day or 2 January fall on either a Saturday or Sunday (and that day would not otherwise be a working day), then those public holidays have always been treated as falling on the following Monday or Tuesday.

Don’t panic. This isn’t going to happen often. Waitangi and Anzac days only fall on a weekend about twice every seven years.