Ace Payroll: Holidays Act Section 22 Holiday pay to be deemed salary or wages and to be subject to deductions accordingly




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Guide to Holidays Act 1981

Note: This is the text of the old Act that remains in force until 31st March 2004. From 1st April 2004 leave is governed by the Holidays Act 2003

Section 22 Holiday pay to be deemed salary or wages and to be subject to deductions accordingly

In Plain English

All deductions that are made from an employee's wages must also be deducted from holiday pay.
This includes PAYE, student loan repayments, and child support deductions.

Legislation

All money payable by an employer to any worker under this Act shall be deemed to be salary or wages earned by the worker, and shall be subject accordingly to all deductions that the employer is required by any enactment to make from salaries or wages, whether in respect of income tax or otherwise.

Cf. 1944, No. 5, s. 6

More on the Holidays Act

Holidays Act 2003 overview	No penal payments if called back from leave
Holidays Act 2003 full text	Payments for statutory holidays
Relevant Daily Pay - Irregular Work Pattern	Holiday pay entitlements
Heinz Wattie day definition	Annual compulsory closedowns
Employment Relations Service FAQ's	More holiday pay information
Cousins included in bereavement	Holiday pay miscellaneous
Sick paid in first six months is gift	ERS - How is holiday pay worked out?
Employee can go fishing while sick	Taxing of holiday pay
Can use sick leave for first weeks ACC	Public holiday entitlements
No holiday pay on redundancy	Time Bank
Annual leave accumulates until taken

More on Public Holidays

Public Holiday Taken	Christmas New Year 2006/2007
Public Holiday Worked	Labour Day 2006
Sick Leave On Public Holiday	Queen's Birthday 2006
Default Provincial Anniversary	ANZAC Day 2006
Public Holiday Calendar	Public holiday entitlements
Easter 2006	Employment Relations Service FAQ's
Waitangi Day 2006	Allowing days in lieu

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Updated: 27th February 2006
Published: 10th January 2000

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