Payroll & Finance
COVID-19 Payroll Information - 2021 Latest
August 23, 2021
Last updated: 01:00pm, 8 September, 2021
The New Zealand Government is providing a wide ranging support package for Kiwi businesses affected by the COVID-19 pandemic. For the August 2021 resurgence, this includes a Wage Subsidy Scheme (WSS), Resurgence Support Payment (RSP), Short-Term Absence Payment (STAP) and Leave Support Scheme (LSS).
If you need support applying the wage subsidy or with other Covid-19 related payroll matters, please contact our support teams.
COVID-19 Wage Subsidy Scheme (WSS)
The Wage Subsidy is a lump sum payment made to support employers affected by Covid-19 Alert Levels 3 & 4 to continue to pay employees and protect jobs.
There are two COVID-19 Wage Subsidy August 2021 payments. The first two-week COVID-19 Wage Subsidy August 2021, which opened on 20 August 2021, has now closed.
Applications for the Wage Subsidy August 2021 #2, are open for two weeks between 3 September 2021 and Thursday 16 September 2021. Note that if you’ve applied for the first Covid-19 Wage Subsidy, you need to wait two weeks before you can apply for the Wage Subsidy August 2021 #2.
Each Wage Subsidy payment covers a two week period at the rate of:
$600 a week for each full-time employee (20 hours a week or more)
$359 a week for each part-time employee (less than 20 hours a week).
Find out more here - Wage Subsidy August 2021
Applying the Wage Subsidy to your payroll
The Wage Subsidy is not required to be shown as a separate item on the payslip. You should continue to pay the employee their ordinary wages or salary using the same pay items (e.g. Ordinary Time or Salary). These earnings will be taxed as they usually are.
For more information about Wage Subsidy payments in PayHero and FlexiTime Payroll please refer to the following articles.
COVID-19 Resurgence Support Payment (RSP)
The Resurgence Support Payment (RSP) is a payment to support businesses that have experienced at least a 30% drop in revenue or a 30% decline in capital-raising ability over a 7-day period due to a COVID-19 alert level increase to level 2 or higher. Eligible businesses and organisations can apply to receive the lesser of:
$1,500 plus $400 per full-time employee, up to a maximum of 50 employees
4x the revenue decline experienced by the business.
Find out more here - COVID-19 Resurgence Support Payment
COVID-19 Short-Term Absence Payment (STAP)
The COVID-19 Short-Term Absence Payment helps businesses keep paying employees who:
cannot work from home, and
need to stay at home while waiting for a COVID-19 test result
There’s a one-off payment of $359 for each eligible worker. You can only apply for it once, for each eligible worker, in any 30-day period (unless a health official or doctor tells the worker to get another test).
Find out more here - COVID-19 Short-Term Absence Payment
COVID-19 Leave Support Scheme (LSS)
The COVID-19 Leave Support Scheme is designed to help businesses pay their staff that can’t work.
It covers employees who;
can't come into work because they are in one of the affected groups and have been told to self-isolate, and
can't work from home.
The Covid-19 Leave Support scheme is paid at the rate of $600 a week for a full time employee and $359 a week for a part time employee.
Find out more here - COVID-19 Leave Support Scheme
Further guidance from the government is available through the links below:
This information has been provided by the FlexiTime team to help Kiwi employers during the COVID-19 pandemic. Because this is a rapidly changing situation, the information provided is subject to change.
If in doubt, please talk to your accountant, HR advisor or an employment lawyer for further advice.