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Payroll Glossary

a

Accident Compensation Corporation (ACC)
Allowances
Alternative day (day in lieu)

b

Back pay (retroactive pay)
Bonus

c

Casual employee
Cloud-based payroll
Commission

d

Deduction
Deduction holiday
Deduction notice

e

Employee
Employee benefits
Employee deductions
Employee share schemes (ESS)
Employer
Employer superannuation contribution tax (ESCT)
Employment contract
Employment Information
Exempt income

f

Fringe benefit
Fringe benefits tax (FBT)

g

Garnishment (Court-ordered deduction)
Gratuity (tips)
Gross earnings
Gross wages / Gross pay

h

Holiday pay
Hours worked

i

Income statement
Income year
Inland Revenue Department (IRD)
IRD number

k

KiwiSaver
KiwiSaver employer contributions

m

Managed payroll
Minimum wage
Mondayisation

n

Net income
New Zealand Business Number (NZBN)

o

Onboarding
Ordinary income
Otherwise working day
Overtime

p

Pay as you earn (PAYE)
Pay as you earn (PAYE) intermediary
Pay cycle
Pay period
Pay rate
Payroll
Personal income tax
Protected net earnings

r

Remittance

s

Salary
Shadow payroll
Sick leave
Statutory holiday
Superannuation

t

Tax
Taxable income

w

Wages

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