Difference in definitions between AU and NZ Payroll

Terminology variations between NZ and AU payroll can cause confusion. For example, a particular feature or task may behave in the same way in both regions but because the name of the task is different this might not be clear. Similarly, a feature or task may be described as something in NZ that means something completely different in AU.

Below is table that attempts to illustrate some of the differences between the two regions:

NZ

                 AU

Tax Code

The Tax Code is associated with the source of income. The source of income can be one of the following:

  1. Primary Income 
  2. Secondary Income 
  3. Other income 
  4. Non disclosed 

It is the employees responsibility to inform the employer what Tax Code to attach them to.

The associations can be found within this article.

NA

Student Loan Rate

You pay 12% of every dollar earned over the threshold. Not taxable earnings. You also have the option to make additional payments. Further details on calculations can be found here

The repayment rate depends on the threshold the employee sits within. There is a different rate for each threshold. For further info please see here.                                            

ESCT (Employer super contributions tax)

This is a tax the employer pays on their compulsory 3% employer contribution and any voluntary extras. This does not include any contributions deducted from the employees wage or salary. 

The rate of ESCT depends on the employees threshold, further details can be found in this article. 

NA - Instead of employers paying tax on employer contributions the employee pays tax on their super once they access it.




Kiwisaver (this is the only super fund we currently support)

Enrolment options for KiwiSaver can be found here

Australian Super Fund 

PAYE (Pay as you earn)

PAYG (Pay as you go)

NZBN (New Zealand business number)

ABN (Australian business number)

Bank Payment File / BECS file (Bulk Electronic Clearing System)

ABA File (Australian banking association) 

IRD (Inland Revenue Department)

ATO (Australian tax office)

My IR Portal (Inland Revenue Portal)

Access Manager

Payday Filing - see further info below*

Pay Events (Pay Events are lodged via STP and include YTD data, not the employees personal details)

PAYG 8% (Pay as you go 8%) - see further info below 

Similar to casual loading

Irregular Employment (no set hours)

Similar to a casual employee 

Contractor Management

Does not support at present

8% Holiday Pay

       

Similar to selecting the payout option for leave in a termination pay run                             

OWP (ordinary weekly pay) 

you will find an explanation in the article I have attached “frequently asked questions” 

 NA

AWE (average weekly earnings) 

you will find an explanation in the article I have attached “frequently asked questions” 

 NA


You must file your employment information every time you pay your employees. This file must include the pay day and period the employee is being paid for. If an employee is missing from the file you may need to add them as a new employee. If there are any changes to employees details or a pay run you can create an amendment file - there articles will assist:


*Payday Filing employment information

IRD Gateway Services - Payday Filing Employment Information

Manual Upload - Payday Filing Employment Information Amendment

This is a similar method to STP AU

There will also be times where Payday Filing does not upload correctly due to errors. If this is the case please refer to this article for help: Resolving Payday Filing Issues.

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