**Intact Gift Giving Condition book**
This comprehensive, easy-to-use guide clearly explains the essential components of all pay office functions and procedures. Administering the payroll is one of the most critical and demanding functions of a business. The book provides a simple and up-to-date 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 ▪tax issues — including employers’ PAYE and KiwiSaver obligations, allowances, ACC levies, withholding tax on contractor payments, FBT, employee share schemes, entertainment expenditure, and inbound/outbound employees ▪information relevant to manual, computerised and outsourced payroll solutions ▪checklists, examples and forms essential for payroll procedures.