Reload site if trapped in frame
 
  Home   Contact   Site Guide   Index   FAQ's   Case Law   Purchase
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

Previous section Index to the Holidays Act Next section

Section 3 Meaning of term "gross earnings"

Legislation

3.1 For the purposes of this Act, the term "gross earnings" means,

(a) In relation to any worker (except any person deemed to be a worker under section 2.2 of this Act) in respect of any specified period, the total amount of remuneration payable to him by his employer by way of salary, wages, allowances, or commission (whether in cash or otherwise) in respect of his employment by the employer during that period, and includes any holiday pay payable to him by the employer in respect of any holiday taken by the worker during that period; and, where the worker is provided with board or lodging by the employer, also includes the cash value of that board or lodging as determined under section 5 of this Act:

(b) In relation to any person deemed to be a worker under section 2.2 of this Act, an amount equal to 80 percent of the aggregate of the commission and any retainer and any other amount whatsoever paid or payable to him (whether in cash or otherwise) by his employer.

3.2 Notwithstanding subsection (1) of this section but subject to sections 18.7 and 21.3 of this Act, the term "gross earnings" does not include any sum (including a bonus, gratuity, or other lump sum special payment) that the employer is not bound by the terms of the employment to pay to the worker, nor, in the case of a worker who, during the period of employment, is unable to work because of sickness or injury, or is absent from work while on protected voluntary service or training (within the meaning of the Volunteers Employment Protection Act 1973), any sick pay or pay in respect of any such service or training received by the worker in respect of every complete week of inability to work or training.

Alphabetical index to entire website Index to legal articles Index to the Holidays Act Previous section Back to top Next section
More on processing holiday pays
 52 week history not required  Changing holiday from 6% each pay
 Holiday pay - daily rates  Termination 8% Part Year Payment
 Using the leave calendar  Termination holiday includes current
 Employee leave profile  Holiday pay for salaried staff
 Taxing of holiday pay  Leave owing report is estimate
 Annual compulsory closedowns  Holiday pay miscellaneous
Alphabetical index to entire website FAQ's listed in long question format FAQ's listed in brief table by subject More help with selection of FAQ's Back to top
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  
Alphabetical index to entire website Index to legal articles Back to top
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
Alphabetical index to entire website Index to legal articles Back to top
Copyright © 1999 - 2006 Ace Payroll
Feedback? E-Mail Us!
Call Toll Free
0800 223 729
Updated: 27th February 2006
Published: 10th January 2000
Back to top

Unless otherwise indicated all content on this website is the original work of Ace Payroll Plus Ltd, and is copyrighted accordingly. This copyright is protected under New Zealand and international law. Infringement or attempted dilution of these intellectual property rights will be prosecuted to the fullest extent possible.