Module 7 & 8 Flashcards
Minimum employee rights and minimum employment rights and responsibilities are set by who?
Employment New Zealand in line with New Zealand’s employment laws.
Name 3 primary requirements you must meet when employing workers in practice?
Having a written employment agreement
Right to work in New Zealand
Meeting or surpassing the minimum wage rates for all employees.
True or False: As an employer you must keep up to date with changes to the minimum wage rates and ensure employees on the minimum wage are getting their increase.
True
Name two types of workers you MUST register as an employer with IR.
Employee, Workers receiving scheduler payments.
Name three types of workers you DO NOT need register as an employer with IRD.
Self-Employed contractors, IR56 taxpayers, Volunteers
What must you first determine to work out your tax compliance with Inland Revenue Te Tari Taake (IRD) when employing?
(3 Answers)
- What type of workers you have
- If you need to register as an employer with IRD
- What legal deductions can you make on your employees’ behalf for tax purposes.
True or False: You may make other deductions from your employees’ wages without their permission.
False (Unless it is set out in law - eg. income tax, ACC levy etc)
What are three common workers for an architectural practice?
Employees, Self Employed Contractors & Workers Receiving Schedular Payments.
Define an employee.
People who work for you and you determine when, where and how they do their work.
Define a Self-Employed Contractor.
People who control how they work, provide their own work equipment or tools and invoice you for their services.
Define Workers Receiving Schedular Payments
People employed under a contract for certain services, i.e., labour hire arrangements, commissions etc.
True or False: Self Employed Contractors pay their own taxes and are not protected by most employment-related laws.
True
What does an employee use a timesheet for?
To track where they spent their time and on what project or task.
What do managers use employee timesheets for?
To track project costs and manage peoples’ times on projects.
Name two online applications that create timesheets and other related data.
Xero, Workflowmax.
What is P.A.Y.E Tax? (Pay as you earn)
A deduction you keep as an employer to pay IRD on behalf of your employees, based on their individual tax rates.
What are three standard items to be included in payroll, and included in employee payslips?
P.A.Y.E Tax, KiwiSaver, Accured Staff Benefits (Annual Leave, Sick Leave etc)
What is one way to communicate the rules of your architectural workplace?
Set up of Office Policies and Systems
What is the benefit of having office policies?
Sets clear and consistent expectations for employees and avoids any misunderstandings.
What is an effective way to communicate your office policies?
An Office Manual and/or an online foler and document system.
What does PCBU mean?
Person Conducting a Business or Undertaking
What must PCBU ‘Primary Duty of Care’ ensure?
The health and safety of workers (As is reasonably practicable), and that other people are not put at risk by its work.
What is the government agency and regulator that provides business owners guidance on how to meet regulatory Health and Safety requirements?
Worksafe Mahi Haumaru Aotearoa
True or False: Providing any information, training, instruction, or supervision that is necessary to protect all persons from risks to their health and safety is included in the PCBU’s duty of care.
True
