Inland Revenue - PSA and Taxpro
Multi-Union Collective Agreement - 034
1 July 2015 – 27 December 2017
Welcome to Inland Revenue
This Multi-Union Collective Agreement (“CA”, “collective agreement” or “agreement”)
provides minimum terms and conditions of employment for PSA and Taxpro members at
Inland Revenue, whose positions fall within its coverage clause.
This collective agreement should be managed and applied with good faith and the same
intent as the Charter of Engagement between Inland Revenue, PSA and Taxpro.
All parties to this collective agreement have a shared interest in the day to day operation
of Inland Revenue, the Business Transformation (BT) programme, Inland Revenue’s
strategic goals, and matters that the Unions or Inland Revenue may raise from time to
time.
The Charter of Engagement between the parties contains a number of principles that
underpin the parties’ approach to working together.
Notably, the parties seek to work constructively and collaboratively at all levels of the
organisation. The following points outline behaviours and approaches to engagement with
each other that the parties have agreed:
Transparent engagement
Sharing information as early as possible
Respect for each other’s views and interests
Honesty, trust and certainty
Integrity – honouring commitments that are made
New Employees
New employees whose positions fall within coverage of the collective agreement and who
are not union members will be offered an individual employment agreement and will be
advised of their opportunity to join the union and be covered by the collective. If an
employee whose position falls within the coverage of the collective agreement
subsequently joins either the PSA or Taxpro, they will become covered by the collective
agreement from the date of becoming a member of the union.
Current Employees
Current employees, whose positions fall within the coverage of this collective agreement
and who are employed on an individual employment agreement (including on the basis of
an expired collective agreement), and who subsequently join either the PSA or Taxpro, will
automatically become covered by the collective agreement from the date of becoming a
union member.
PSA Delegates
PSA delegates are Inland Revenue staff members who represent the PSA, and are present
in all Inland Revenue workplaces. PSA is the largest Union in NZ, across the Public Service
and within IR. To join the PSA or for further information on this Collective Agreement and
the many benefits of PSA membership, contact your local PSA delegate or contact the
PSA:
The PSA Organising Centre
Phone 0508 for PSA (367772)
Join on lin
e http://psa.org.nz/JoinUs.aspx
Taxpro Representatives
Taxpro Representatives are Inland Revenue employees who represent Taxpro.
To join Taxpro or for further information on this Collective Agreement and the many
benefits of Taxpro membership, contact a local Taxpro Representative or contact Taxpro:
Ph. 0800 829 776
Email:
[email address]
www.taxpro.co.nz
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1
Collective Agreement Arrangements .............................................................. 4
1.1
Introduction .............................................................................................. 4
1.2
Parties ...................................................................................................... 4
1.3
Coverage .................................................................................................. 4
1.4
Definitions ................................................................................................. 4
1.5
Term of Agreement .................................................................................... 5
1.6
Savings ..................................................................................................... 5
1.7
Variation of Agreement ............................................................................... 5
1.8
Recognition of Service ................................................................................ 5
2
Employment Policies ...................................................................................... 7
2.1
Employment Philosophy and Business Direction ............................................. 7
2.2
Foundation Principles for Employment ........................................................... 7
2.3
Inland Revenue’s Commitment .................................................................... 7
2.4
Employees’ Commitment ............................................................................. 8
2.5
Equal Employment Opportunities - Diversity .................................................. 8
3
Consultation and Participation in Decision Making ......................................... 9
3.1
Introduction .............................................................................................. 9
3.2
Process of Consultation and Participation....................................................... 9
3.3
Union Facilities ........................................................................................... 9
4
Categories of Employment ........................................................................... 12
4.1
Permanent Employees .............................................................................. 12
4.2
Fixed Term Agreement Employees .............................................................. 12
4.3
Casual Employees .................................................................................... 12
4.4
Preferential Re-engagement after Childcare ................................................. 13
4.5
Notice of Termination ............................................................................... 13
4.6
Ending employment on medical grounds ..................................................... 13
4.7
Discipline and Dismissal ............................................................................ 14
4.8
Abandonment of Employment .................................................................... 14
5
Work Hours .................................................................................................. 15
5.1
Hours ..................................................................................................... 15
5.2
Flexitime ................................................................................................. 17
5.3
Accumulation of Additional Hours (not Time Off In Lieu for Working Overtime) 18
5.4
Overtime and Time Off In Lieu (TOIL) ......................................................... 19
5.5
Meal and Rest Breaks ............................................................................... 20
5.6
Call Back ................................................................................................. 21
5.7
Minimum Break – Overtime and Call Back ................................................... 21
5.8
Technology Fix – IT and other technology support staff ................................. 22
5.9
On-call Allowance ..................................................................................... 22
6
Leave ........................................................................................................... 23
6.1
Introduction ............................................................................................ 23
6.2
Public Holidays ......................................................................................... 23
6.3
Closedown Period ..................................................................................... 23
6.4
Public Holidays falling during leave or time off ............................................. 23
6.5
Annual Leave ........................................................................................... 24
6.6
Parental Leave ......................................................................................... 25
6.7
Discretionary and Extended Discretionary Leave .......................................... 26
6.8
Personal Sickness and Care for Dependants Leave........................................ 28
6.9
Caring for Dependants .............................................................................. 31
6.10 Bereavement / Tangihanga and Hura Kohatu Leave ...................................... 31
6.11 Jury Service and Witness Leave ................................................................. 31
6.12 Long Service Leave .................................................................................. 32
6.13 Employment Relations Education Leave....................................................... 32
7
Health and Wellbeing ................................................................................... 33
7.1
Health and Safety .................................................................................... 33
7.2
Visual Health ........................................................................................... 33
7.3
Breaks from work for health and safety reasons ........................................... 34
7.4
Employee Assistance ................................................................................ 34
7.5
Workplace Harassment ............................................................................. 34
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7.6
First Aid .................................................................................................. 35
7.7
Machine Pacing ........................................................................................ 35
7.8
Pregnant Employees ................................................................................. 35
7.9
Family Violence ........................................................................................ 35
8
Performance Management and Remuneration ............................................. 36
8.1
Performance management approach ........................................................... 36
8.2
Remuneration .......................................................................................... 36
8.3
Payment of salaries .................................................................................. 41
8.4
Deductions .............................................................................................. 41
8.5
Performance Payments ............................................................................. 41
8.6
Minimum wage for an adult ....................................................................... 41
9
Allowances and Expenses ............................................................................ 42
9.1
Childcare Subsidy ..................................................................................... 42
9.2
Special Duties Allowance ........................................................................... 42
9.3
Transfer Expenses .................................................................................... 42
9.4
Meal Allowance ........................................................................................ 43
9.5
Business Expenses ................................................................................... 43
9.6
Motor Vehicle Allowance ............................................................................ 43
9.7
Reimbursement of Expenses for Caring for Dependants................................. 43
9.8
Working Away from Usual Place of Employment ........................................... 43
9.9
Interpretation Allowance ........................................................................... 44
9.10 Reimbursement of Admission, Registration and/or Practising Fees .................. 44
9.11 Bereavement Grant .................................................................................. 44
10 Management of Change ............................................................................... 45
10.1 Introduction ............................................................................................ 45
10.2 Principles ................................................................................................ 45
10.3 Development of the Change proposal and process ........................................ 46
10.4 Change Process........................................................................................ 47
10.5 Appointment Processes for Affected Employees ............................................ 48
10.6 Unplaced Staff ......................................................................................... 50
10.7 Redundancy ............................................................................................ 51
10.8 Sale or Transfer ....................................................................................... 51
11 Integrity of the Tax System ......................................................................... 53
11.1 Confidentiality ......................................................................................... 53
11.2 Conflict of Interest ................................................................................... 53
11.3 Intellectual Property ................................................................................. 53
12 Employment Relationship Problem Resolution ............................................. 54
Appendix 1 – PSA Grand-parented Entitlements ................................................. 55
Appendix 2 – Taxpro Grand-parented Entitlements ............................................ 60
Appendix 3 – Pay Bands ..................................................................................... 67
Appendix 4 – Positions in Pay Band .................................................................... 69
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1 Collective Agreement Arrangements
1.1 Introduction
This Collective Agreement was developed in the context provided by the Charter of
Engagement between Inland Revenue, the PSA and Taxpro.
In developing this Collective Agreement, the following have applied:
the use of plain English terminology
the inclusion of principles that underpin the employment relationship and state
the intent of the various provisions of the agreement
in the past some sections from collective agreements were transferred to the
HR Manual, this was done on the basis that these were either statutory
entitlements or that the wording will not be changed without agreement
between Inland Revenue and the PSA.
Inland Revenue, the PSA and Taxpro will act in good faith in the administration of this
agreement.
1.2 Parties
The parties to this agreement are:
the Chief Executive of the Inland Revenue Department (Inland Revenue)
the New Zealand Public Service Association Te Pūkenga Here Tikanga Mahi
Incorporated(PSA)
Taxpro Incorporated.
1.3 Coverage
This agreement applies to employees in the following types of positions:
officer level
team leader level
tax technical/tax specialists
other equivalent types of positions with a similar level of responsibility.
This agreement does not apply to employees:
in management positions
in positions holding a level 1, 2, 3 or 4 HR delegation
in management advisor positions, i.e. those that provide advice to managers on
HR, training or finance, including advisors to Tier 1 to 3 leadership positions
in any positions in Policy and Strategy (except the positions of Strategic Analyst
and Senior Advisor Strategic Planning, which will come under coverage of this
collective agreement).
Where job titles or descriptions of roles change as a result of restructuring, or where there
is any doubt over the application of this agreement, the parties will meet to discuss the
application of the agreement, applying the principles established above.
1.4 Definitions
1.4.1 Manager
Where the word manager is used in this agreement, it means the employee in charge of
each section or group of other employees, who has the necessary level of authority to
make a decision on an employment issue. The person identified as the manager may not
have the word “manager” in their job title.
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1.4.2 Unions
Where the words ‘the unions’ appear in this agreement, this relates to the New Zealand
Public Service Association Te Pūkenga Here Tikanga Mahi Incorporated (PSA) and Taxpro
Incorporated (Taxpro).
1.5 Term of Agreement
This agreement will commence on 1 July 2015 (“commencement date”) and will continue
in force until 27 December 2017.
1.6 Savings
Unless intentionally varied in this CA, the CA will not change the terms and conditions of
employment applying to any employee covered by the CA at the date the CA comes into
force.
Where the parties believe the wording of the CA may not reflect this principle, they will
meet in good faith to discuss resolution of the matter.
1.7 Variation of Agreement
The provisions of this agreement may be varied in the following manner:
The initiator of a proposal to vary the provisions of this agreement will notify
the other parties of the proposal; and
Inland Revenue and the unions will agree which positions covered by this
agreement are directly affected by the proposal; and
Where positions covered by this agreement are directly affected by the
proposal, Inland Revenue and the unions will negotiate and attempt, in good
faith, to agree proposed changes to the provisions of this agreement; and
In the event of an agreement, a ratification process will be agreed by each
union and their members in positions directly affected by the proposed
changes; and
Following ratification of the proposed changes by the union members of both
unions, these will be deemed to be a variation in accordance with the applicable
employment legislation.
The agreed variation will be recorded in writing and appended to and become part of this
agreement.
1.8 Recognition of Service
1.8.1 Recognition provision applicable to all employees
Leave for which continuous service is recognised includes annual, long service, sick and
caring for dependants, and parental leave.
For the purposes of recognising service, an employee will be required to provide evidence
of prior service. Inland Revenue will maintain a record of this prior service for the
purposes of calculating leave entitlements.
Previous service that ended with an employee accepting either a severance or enhanced
early retirement payment will not be recognised.
Where service with other NZ organisations (in addition to those set out below) is seen to
be relevant and valuable, Inland Revenue has the discretion to recognise it.
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1.8.2 Employees appointed to Inland Revenue up to and including 30 June 2009
Subject to clause 1.8.1, Inland Revenue will recognise an employee’s prior service with
Inland Revenue, other Departments of the Public Service (as specified in the First
Schedule of the State Sector Act 1988), and the Parliamentary Service, as continuous
service for the purpose of leave entitlements where the employee joined or re-joined
Inland Revenue within one month of the last day of pay relating to the earlier period of
service.
For employees appointed to Inland Revenue prior to 1 July 1996, previous service with
other organisations may have also been credited, and this will be recognised as continuous
service for the purposes of leave entitlements under this agreement.
For fixed term and casual employees, only service with Inland Revenue will be recognised
for the purposes of leave entitlements. Providing an employee has been employed by
Inland Revenue on more than one occasion, all periods of fixed term or casual
employment shall accumulate for the purposes of leave entitlements, provided the breaks
between periods of employment do not exceed one month.
Where continuous service has already been recognised for a particular entitlement prior to
1 July 2009, this service will continue to be recognised for leave provisions.
1.8.3 Employees appointed to Inland Revenue on and from 1 July 2009
Subject to clause 1.8.1, Inland Revenue will recognise an employee’s prior service
(including fixed term employment) with Inland Revenue, other Departments of the Public
Service (as specified in the First Schedule of the State Sector Act 1988), the Parliamentary
Service, and with any Crown Entity (excluding District Health Boards and the Education
Service as defined in the State Sector Act 1988 (e.g. School Boards of Trustees and
Tertiary Education Institutions)), as continuous service for the purpose of leave
entitlements where the employee joined or rejoined Inland Revenue within fifteen months
of the last day of pay relating to the earlier period of service (unless the break in service
was for childcare (up to four years)).
Service will be recognised for a maximum of five years prior to 13 May 2008.
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2 Employment Policies
2.1 Employment Philosophy and Business Direction
Inland Revenue’s mission is to provide quality tax and social policy services to the
Government and the community. Inland Revenue aims to maximise compliance with New
Zealand tax and social policy legislation through education, quality service and fair but
firm enforcement. Inland Revenue’s strategic direction is outlined in its Business Plan – IR
for the Future.
If Inland Revenue is to achieve its strategic direction, it must have a constructive working
relationship with its employees that recognises co-operation and participation for
outcomes that are mutually beneficial. This is further reflected in the Charter of
Engagement between Inland Revenue, the PSA and Taxpro.
For employees this means a safe, healthy work environment where contribution is
recognised, diversity is valued, and where they are acknowledged and supported in
meeting their developmental and personal needs, and where their right to act collectively
through membership of a union is recognised and respected.
2.2 Foundation Principles for Employment
The following are the principles that underpin the employment relationship. They are
binding on both Inland Revenue and employees:
We will value each other and act with integrity, honesty, respect and trust and
will develop a relationship based on these features.
We will be ethical in our dealings with each other and with our customers, and
will maintain appropriate standards of confidentiality.
We will meet and be seen to meet all legal obligations consistently and
impartially.
We will act professionally in all interactions with customers, service providers
and colleagues within Inland Revenue, and will take responsibility for our
actions.
We will work together co-operatively to promote responsiveness, flexibility and
efficiency in meeting our customer needs, while balancing those needs with the
needs of the business.
We will work together to build a safe and healthy work environment and will
meet our obligations under the health and safety legislation.
We will meet our obligations under the Treaty of Waitangi and provide
opportunities for employees to develop further their understanding of Maori and
their working relationships with Maori.
We will observe and promote the principles of equal employment opportunities
and cultural awareness.
We will pursue quality, because it is fundamental to our success.
2.3 Inland Revenue’s Commitment
As the employer, Inland Revenue is committed to the following actions and approaches:
Encouraging and engaging in open two-way communication.
Supporting employees in their endeavours to fulfil their duties.
Supporting employees to balance their work and family, and other personal
commitments.
Encouraging skill development for individuals and recognising and rewarding
positive performance.
Encouraging suggestions for innovation and better ways to do things.
Exercising good judgement.
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2.4 Employees’ Commitment
Employees are committed to:
Being honest, diligent and performing to the best of their ability.
Working as part of a team and promoting the efficient operation of their team
and other teams within Inland Revenue to achieve the best outcome possible.
Taking responsibility for their own development and participating in the
opportunities for development that Inland Revenue offers.
Contributing to the responsible operation of Inland Revenue’s business.
Maintaining appropriate standards of performance and behaviour recognising
that, as public service employees, they have certain rights and obligations
under the legislation governing their employment.
2.5 Equal Employment Opportunities - Diversity
We are committed to having an inclusive, respectful and responsive organisational culture,
which enables access to work, equitable career opportunities, and maximum participation
for members of designated groups and all employees.
We will develop flexibility and capability through actively encouraging such an
environment, where contributions are valued and where work arrangements are flexible,
and through investment in the development of employees and networks.
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3 Consultation and Participation in Decision Making
3.1 Introduction
Inland Revenue will encourage the collective participation of members through their union
in decision making in the Department.
This will enable union members to collectively participate (through their union) in the
management of their workplaces, to the extent possible, while recognising that the Chief
Executive has ultimate responsibility for the management of the Department.
This consultation and participation is the avenue through which the process of change may
be facilitated and will occur at the earliest possible opportunity. It provides a means of
encouraging the parties to share information, concerns and ideas for the purpose of
effective decision making.
Consultation and participation requires the genuine involvement of all parties, (i.e., the
employer, employees and the unions), open communication and wherever possible full
exchange of relevant information. Where agreement cannot be reached the different views
will be specifically identified for those making the decision.
Sometimes the need for change may arise from decisions outside of Inland Revenue's
control. In some cases, information about the change may be subject to confidentiality
constraints (e.g. Government Budget processes). In these circumstances the unions will
be advised of the coming event as soon as is practicable and Inland Revenue will make the
relevant information available, in accordance with the Inland Revenue/PSA/Taxpro Charter
of Engagement.
3.2 Process of Consultation and Participation
The process of consultation and participation should be adequately resourced and
acknowledge the equal commitment of parties concerned.
Inland Revenue and the unions will identify the key issues and projects that the unions will
participate in and contribute to in an annual activity plan. The plan will identify the
priorities for the unions’ participation in organisational initiatives or projects. These will be
based on the importance of the issue or project and the unions’ ability to contribute to
these.
3.3 Union Facilities
3.3.1 Recognition
Inland Revenue recognises the unions, their delegates/representatives, officials and
officers, as representing the collective and individual interests of members.
Inland Revenue acknowledges the right of the unions to elect, select and support their
representatives according to its rules.
Inland Revenue, the PSA and Taxpro will agree engagement processes and structures for
delegates/representatives and managers to meet regularly and to further the relationship
between them.
Inland Revenue will provide an opportunity for representatives of the unions to meet new
staff as part of any orientation process. Inland Revenue will provide new employees with
information about the unions, including relevant contact details. Inland Revenue will also
establish local processes and protocols for the provision of names of new employees and
their locations (with the employee’s agreement) to the unions within a reasonably practical
timeframe. The unions will provide the relevant information to be given to employees.
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Inland Revenue will periodically provide the unions, where reasonable and practicable,
with information related to the collective agreement, including the location and number of
members and employees who come under the coverage clause of the agreement. The
information and arrangements for such will be agreed between Inland Revenue and the
unions.
Inland Revenue and the unions may agree other arrangements for maintaining,
establishing or further developing the relationship between them.
3.3.2 Union Delegates/Representatives
Inland Revenue will promote and support the role of delegates/representatives in the
workplace.
Reasonable paid time will be allocated to delegates/representatives to carry out their role
effectively within and beyond the workplace (subject to arrangements agreed between the
PSA and Inland Revenue, and Taxpro and Inland Revenue, dealing with notice, timing etc).
This includes time for recruitment, to meet with new and potential members, other
delegates/representatives and union officials over employment matters and/or union
business, and attending regional, national and other union forums.
Inland Revenue will agree an annual allocation of a reasonable number of paid days,
inclusive of any statutory entitlements, to enable delegates/representatives to attend
training, including union delegate/representative training.
3.3.3 Access
Union representatives may enter the workplace for purposes relating to members’
employment and/or other union business, including recruitment at reasonable times
during work hours.
For the purposes of clarification “other union business” includes meetings that may be
attended by employees of third parties.
Union representatives accessing the workplace will follow normal notification protocols,
and observe any established safety or health or security procedures.
3.3.4 Deductions
Inland Revenue shall deduct union membership fees, with the authorisation of each
member, from wages or salary, and shall remit these deductions to the unions at a
frequency in line with the employer’s pay periods. These arrangements are subject to any
provisions separately agreed between Inland Revenue and the unions.
When remitting deductions Inland Revenue will provide an electronic deduction schedule
which allows each union to account for whom and over which period, fees have been
deducted.
Where practicable, Inland Revenue will make arrangements to advise the unions whenever
deductions cease due to a member commencing a period of leave without pay; and to
arrange for the recommencement of deductions when the member returns from a period
of leave without pay.
3.3.5 Union Meetings
Union members are entitled to attend, on ordinary pay at least two union meetings, up to
a total of four hours in each calendar year. The number and duration of these meetings
will be agreed within the total annual maximum of four hours, inclusive of any statutory
provisions.
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The unions shall provide Inland Revenue at least 14 days notice of the date and time of
any such union meeting.
The unions shall make arrangements with the employer for Inland Revenue’s operations to
continue.
Paid leave is only available for actual attendance at union meetings where the employee
would otherwise be working for Inland Revenue during the meeting.
The unions shall provide Inland Revenue with a list of names of union members who
attended the meeting and the time at which the meeting finished.
Inland Revenue and the unions may agree additional allocations of time for paid union
meetings.
Agreed meetings over collective employment matters are not a debit against any
allocation of time for union meetings.
3.3.6 Facilities
Inland Revenue will provide reasonable access to facilities for delegates/representatives to
carry out their role. This includes, where practicable, access to a workstation (with word
processing, email, printing and external internet capability), photocopying facilities and
facilities for communication with members including meeting spaces, tele-conferencing
facilities, notice boards, internal mail, telephone, and email. In addition, members will be
allowed reasonable access to their union’s external website. In using these facilities,
delegates/representatives and members will observe all the employer’s normal standards
and policies that apply to such facilities.
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4 Categories of Employment
Inland Revenue may enter into permanent employment arrangements on a full time or
part time basis with employees covered by this collective agreement. Inland Revenue may
also enter into fixed term or casual appointments on a full time or part time basis. Inland
Revenue must have genuine reasons based on reasonable grounds for entering into fixed
term or casual appointments.
Inland Revenue will comply with its obligations under the State Sector Act 1988 including
that wherever practicable vacancies will be advertised in such a way as to enable suitably
qualified persons to apply for the position.
4.1 Permanent Employees
Permanent employment arrangements are those with no predetermined expiry of
employment.
4.2 Fixed Term Agreement Employees
Fixed term employees may be employed as follows:
to perform a defined task or project of a temporary nature including acting in a
relieving capacity;
to assist Inland Revenue during peak workloads or seasonal fluctuations;
in accordance with any agreement reached between the union/s and Inland
Revenue with regard to restructuring;
in the situation where Inland Revenue has to downsize by attrition, Inland
Revenue will consult with the unions on the use of fixed term employees to
continue to manage its business.
Fixed term employees will be advised in writing of the work to be undertaken and the
duration of the period of employment, why it is for a fixed term and when and how the
employment will end. If relieving for an employee on parental leave the fixed term
employee will be advised that the period of employment is dependent on notification of the
date of return of the employee.
Unless Inland Revenue agrees otherwise, the following clauses in this collective agreement
do not apply to fixed term employees, due to the short term nature of their employment:
Clause 6.5 The wording relating to anticipation of annual leave
Clause 9.3 Transfer Expenses
The restructuring and redundancy provisions do not apply to fixed term employees who
have reached the expiry of a fixed term agreement.
4.3 Casual Employees
Casual employees may be engaged to provide urgent or short term cover. An employee
who is a casual employee may be employed on an hourly, daily or weekly basis without
any commitment from either party to an ongoing employment relationship.
Casual employees will be advised in writing of the work to be undertaken and the period
their services will be engaged. Each engagement will be for a minimum of 4 hours.
Unless Inland Revenue agrees otherwise, only the following clauses and sections of this
collective agreement will apply to casual employees:
Section 1
Collective Agreement Arrangements
Section 2
Employment Policies
Section 3
Consultation and Participation in Decision Making
Clause 4.5
Notice of Termination
Clause 4.7
Discipline and Dismissal
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Clause 5.4
Overtime and Time Off In Lieu
Clause 5.5
Meal and Rest Breaks
Clause 5.7
Minimum Break – Overtime and Call Back
Section 7
Health and Wellbeing
Clause 9.4
Meal Allowance
Clause 9.5
Business Expenses
Clause 9.6
Motor Vehicle Allowance
Section 11
Integrity of the Tax System
Section 12
Employment Relationship Problem Resolution
4.4 Preferential Re-engagement after Childcare
An employee who resigns from Inland Revenue specifically to care for pre-school children
will have preference for re-employment if they apply for a position within four years from
the date of resignation or five years from the date of taking up parental leave.
The person will need to advise Inland Revenue that they are invoking this preferential
re-entry clause at least three months before the date they wish to return to work and
confirm their intentions at least one month before their intended date of return.
The preference will apply to a vacancy that is substantially the same position as previously
held and where the person has the necessary skills to competently fill the position. Where
these criteria are met, the person will be offered the position in preference to any other
person.
The period of absence will interrupt service but not break it and will not count as service
for any leave entitlements.
The preference will lapse where the applicant has not been appointed to a position within
four years and three months of the date the person resigned to care for pre school
children.
4.5 Notice of Termination
4.5.1 Notice of termination
One months’ notice of termination of employment will be given by either party. This may
be varied by agreement.
In the case of serious misconduct, Inland Revenue may dismiss any employee with a
lesser period of notice than specified above, or without notice.
Where employment ends in accordance with a fixed term or casual employment, notice is
not required.
Inland Revenue may decide that an employee, including a fixed term employee, is not
required to work during the notice period and in such circumstances the employee will be
paid in lieu of the notice period.
4.5.2 Wellington and Palmerston North Contact Centre employees
Two weeks notice of the termination of employment (due to resignation, dismissal or
redundancy) is required or two weeks pay in lieu of notice will be paid or forfeited as the
case may be.
4.6 Ending employment on medical grounds
Where Inland Revenue approves that employment is to end due to medical reasons, the
employee will be granted 65 days pay in addition to any outstanding annual leave. This
clause does not apply if the employee is to receive a greater entitlement in accordance
with any grand parented entitlement in Appendices 1 or 2.
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4.7 Discipline and Dismissal
The following principles are to be followed when dealing with disciplinary matters:
(a) Employees must be advised of their right to request union assistance and/or
representation at any stage.
(b) Employees must be advised of the specific matter(s) causing concern and a
reasonable opportunity provided for an employee to state any reasons or
explanations.
(c) If a matter under investigation is considered sufficiently serious an employee may be
placed on suspension on full pay pending an investigation under (d).
(d) Before any substantive disciplinary action is taken, an appropriate investigation is to
be undertaken by Inland Revenue.
(e) Depending upon the seriousness of the misconduct an oral warning should precede a
written warning. Oral warnings will be recorded on an employee’s personal file and will
expire after a specified period.
(f) If corrective action is required this will be explained to the employee and they will be
given a reasonable opportunity to take this action.
(g) The process and results of any disciplinary action are to be recorded in writing,
sighted and signed by the employee and placed on their personal file. Any warning
letter will specify the duration of the warning.
(h) An employee aggrieved by any action taken by Inland Revenue must be advised of
their right to pursue a grievance in terms of the Employment Relationship Problem
Resolution procedures.
4.8 Abandonment of Employment
If an employee is absent from work without notifying or obtaining approval from their
manager for a period of five or more consecutive calendar days, then, in the absence of a
reasonable explanation, the employee may be considered to have abandoned their
employment with Inland Revenue and their employment may be terminated.
Prior to concluding that an employee has abandoned their employment, Inland Revenue
will take reasonable steps to contact the employee to ascertain the reason for the
absence.
In the event that Inland Revenue considers an employee has abandoned their
employment, their employment will end immediately and they will not be entitled to any
payment for notice or for the days of unauthorised absence. Any outstanding entitlements
(such as annual leave) due to the employee shall be payable by Inland Revenue.
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5 Work Hours
5.1 Hours
Inland Revenue’s mission is to provide quality services to the community. This requires
flexibility and co-operation from both parties to ensure customer and business needs are
met while balancing these requirements with individual employees’ personal and family
commitments and needs.
The objective in setting the days and hours that are worked is to provide as much stability
as practicable and yet be adaptable to the changing needs of our customers, the business
and its employees.
The standard hours of work that a full time employee is required to work are 7 hours 35
minutes per day or 37 hours 55 minutes per week or 75 hours 50 minutes per fortnight.
The time period within which these hours of work apply for each group of employee is set
out in clauses 5.1.2 to 5.1.3 below.
5.1.1 Definitions
These definitions apply for the purpose of these hours of work provisions only.
A “full time” employee is an employee whose hours of work, as agreed in their letter of
offer of appointment, or as subsequently varied by mutual agreement in writing, are
37 hours 55 minutes per week.
A “part time” employee is an employee whose hours of work as agreed in their letter of
offer of appointment, or as subsequently varied by mutual agreement in writing, are less
than 37 hours 55 minutes per week.
5.1.2 Those employed prior to 7 February 2007
a) Full time employees - other than Wellington and Palmerston North Contact
Centre employees
The standard hours of work for full time employees (other than Wellington and Palmerston
North Contact Centre employees) who were employed by Inland Revenue before 7
February 2007 are 7 hours 35 minutes per day, 37 hours 55 minutes per week, to be
worked between 8.00am and 5.05pm Monday to Friday.
b) Full time employees in the Wellington and Palmerston North Contact Centres
The standard hours of work for full time employees employed in the Wellington and
Palmerston North Contact Centres before 7 February 2007, are 7 hours 35 minutes per
day, 75 hours 50 minutes per fortnight, to be worked between 8.00am and 8.00pm
Monday to Friday, and between 9.00am and 1.00pm Saturday.
Any employee covered by this clause may agree with Inland Revenue that their rostered
hours of work will be worked at any time between the hours of 7.25am and 8.30pm
Monday to Friday and between 8.00am and 5.00pm Saturday, subject to the right of either
party to return to the standard hours of work applicable to this group of employees, by
giving no less than four weeks’ notice.
Some Contact Centre employees employed prior to 7 February 2007 may have agreed the
following working hours arrangement: Hours of work will be up to 7 hours 35 minutes per
day/75 hours 50 minutes per fortnight to be worked between 8am and 6.30pm Monday to
Friday and between 9am and 1pm Saturday. These employees will be entitled to retain
these hours, unless subsequently varied by agreement.
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5.1.3 Those employed on and from 7 February 2007
a) Full time employees [other than those employed in Contact Centres]
The standard hours of work for full time employees (other than Contact Centre employees)
who were employed by Inland Revenue on and from 7 February 2007 are 7 hours 35
minutes per day, 37 hours 55 minutes per week, to be worked within an agreed nine hour
band between 7.25am and 8.30pm Monday to Friday and between 8.00am and 5.00pm
Saturday. Unless otherwise agreed these employees will have 2 consecutive days off each
week.
The employee's hours of work, including the agreed nine hour band, will be confirmed in
their letter of offer of appointment. The employee's letter of offer of appointment may
provide for an initial band to apply from the commencement of employment, and a
different band to apply at another date thereafter. [NOTE – the parties to this agreement
accept that some Taxpro members appointed on or after 7 February 2007 may not have a
nine hour band written into their letter of offer of appointment].
Employees may be required to be available at any time within the agreed nine hour band
set out in their letter of offer of appointment, or as subsequently varied in writing by
mutual agreement.
b) Full time employees in Contact Centres
This clause applies to employees employed in Contact Centres on and from 7 February
2007.
This clause also applies to employees employed outside Contact Centres, who are required
to directly support Contact Centre activities. This does not include employees from other
areas of Inland Revenue who assist with answering customer telephone calls from time to
time.
The standard hours of work for these full time employees are up to 7 hours 35 minutes
per day and 75 hours 50 minutes per fortnight, to be worked between 7.25am and
8.30pm Monday to Friday, and between 8.00am and 5.00pm Saturday.
Some Contact Centre employees first employed between 7 February 2007 and 8
November 2010 (inclusive) may have agreed the following working hours arrangement:
Hours of work will be up to 7 hours 35 minutes per day/75 hours 50 minutes per fortnight
to be worked between 7.25am and 6.30pm Monday to Friday and between 8.00am and
5.00pm Saturday. These employees will be entitled to retain these hours, unless
subsequently varied by agreement.
Inland Revenue is also entitled to recruit full time employees in Contact Centres whose
hours of work shall be performed within an agreed 9 hour band which will be between
7.25am and 8.30pm Monday to Friday, and between 8.00am and 5.00pm Saturday, with
no option of subsequently moving to a different set of hours unless mutually agreed with
Inland Revenue.
Where this occurs, the specific hours of work will be advertised with the position, and all
applicants will be expressly informed in writing of those specific hours of work for the
position.
5.1.4 Rostering of Contact Centre Employees
Contact Centre employees’ hours of work will be set by roster, based on business needs.
Where possible Inland Revenue will endeavour to take account of employee preferences.
Notice of rosters showing hours of work for each roster cycle will be advised to the
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employees concerned four weeks in advance. Rosters may be varied prior to
commencement of duty to meet the requirements of an emergency situation or by
agreement. Each roster period will be of a duration of between one and 24 weeks.
Employees will not be rostered to work on more than four Saturdays in a 16 week period.
Employees will not be rostered to work later than 6.30pm on more than four weeks in a
16 week period.
Employees will be given at least two consecutive days off no less than three out of four
weeks, and as a consequence their hours of work may be spread across four, five or six
days in any one week, totalling 75 hours 50 minutes per fortnight.
5.1.5 Part Time Employees
The Hours of Work provisions set out in this agreement, including the standard hours of
work applicable to each group of employees shall apply to part time employees, provided
that the number of hours worked will be less, as agreed in the employee’s letter of offer of
appointment or mutually agreed in writing.
5.1.6 Letters of Appointment
The standard hours of work for all new employees (including the nine hour band, where
applicable) will be identified in their letters of offer of appointment, and will not be
inconsistent with the hours of work provisions in this collective agreement.
Where the standard hours of work are other than 8.00am to 5.05pm Monday to Friday,
this will be identified when the position is advertised.
After the commencement of employment, an employee and Inland Revenue may mutually
agree to vary their standard nine hour band, provided that the agreed hours of work shall
be between 6:00am and 10:00pm Monday to Friday and where appropriate between
8.00am and 5.00pm Saturday.
5.1.7 Fixed term employees
In order to meet specific business needs, Inland Revenue may need to engage fixed term
employees on hours of work arrangements which fall outside the hours of work provisions
in this collective agreement. Where Inland Revenue considers that business needs require
hours of work arrangements outside the provisions of this collective agreement, it will
consult with the unions with a view to seeking agreement to alternative hours of work
applicable to fixed term employees. The terms of any such agreement reached will apply
instead of the hours of work provisions set out in this agreement in respect of those
employees directly affected.
5.2 Flexitime
Inland Revenue supports employees balancing personal and family commitments with
their daily work so long as operational needs are met and the health and safety of the
employee is not adversely impacted. Wherever possible employees will be given the
opportunity to work flexitime, and agreement to requests from employees to work
flexitime will not be unreasonably withheld.
Access to flexitime is subject to Inland Revenue’s operational requirements at all times.
This means that employees can be required to be available at any time within the standard
hours of work applicable to that employee (as established in their letter of offer of
appointment or as subsequently varied by mutual agreement in writing), should office
demands require.
Access to flexitime may be limited where employees are rostered.
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The flexitime hours of work in Inland Revenue, during which employees may work their
hours of work are:
Monday to Friday
PSA members between 6.00am and 10.00pm
Taxpro members between 6.00am and 11.00pm
Saturday
PSA members between 8.00am and 5.00pm
Taxpro members between 8.00am and 1.00pm.
An employee and their manager will establish:
the pattern of hours to generally be worked by the employee during the
flexitime; and
the amount of additional flexibility available to an employee around that
established pattern of hours, to make an occasional or short term change to
their hours, without the need to seek further agreement from their manager.
Where an employee wishes to change their pattern of hours outside of these established
limits of additional flexibility, this must be agreed with their manager. Any resulting
agreement to a change in hours will be recorded in writing.
5.2.1 Operation of Flexitime
Employees will not be disadvantaged for choosing not to, or not being able to, work
flexitime.
The aim of flexitime is to enable employees to balance their time credits over a period of
time. Unless given prior approval by Inland Revenue a negative time balance must be
made up to a nil balance within a month. A positive balance will be managed in agreement
with the employee’s manager. If an employee wishes to accumulate time to be taken
outside of the established limits of additional flexibility, they should discuss and agree this
with their manager with a view to accumulating the additional hours under the relevant
clause in this agreement.
Accumulated time credits can be managed in a variety of ways, including, but not
restricted to, taking a day or half day off, but must be used within one year of being
accumulated. If after having made two requests within the twelve month period, the
employee is unable to take the credits because of work commitments, the credits will be
paid at T1.
5.3 Accumulation of Additional Hours (not Time Off In Lieu for Working
Overtime)
Where it is agreed, an employee can accumulate up to two extra days paid leave per
month on the basis of one hour off for each additional hour worked. Such leave must be
taken within 12 months of qualification in periods of not less than half a day duration.
Where Inland Revenue is not able to approve the taking of the accumulated time at any
time within the qualifying period, it will be paid for at the rate of T1½. Where an employee
does not apply to take the accumulated time off within the qualifying period, the
accumulated time will be forfeited. Three months’ notice of such forfeiture will be given.
The accumulation of additional hours needs to be approved separately and time cannot be
accumulated as part of credits or time off gained through working flexitime, unless
specifically agreed with the employee’s manager.
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5.4 Overtime and Time Off In Lieu (TOIL)
5.4.1 Overtime
Overtime is time worked at the request of Inland Revenue in excess of eight hours per
day, or at any time on a Sunday or Public Holiday, or on any day which is outside the
employees standard days of work but does not include situations where an employee:
is accumulating additional hours, or
is working flexitime hours by agreement, or
has agreed some other arrangement with their manager.
However, with the manager’s agreement, an employee working flexitime hours may be
paid overtime before the completion of an eight hour day providing that the flexitime
settlement provisions are met. The employee must have worked at least five hours on that
day.
Overtime will be paid at the rate of time one and a half (T11/2) for the first three hours and
double time (T2) thereafter, except that double time (T2) will be paid for all overtime
worked as follows:
between 10 pm and 6 am on any day;
between midday Saturday and 6.00am Monday (except where the hours worked
on Saturday fall within the band of standard hours of work applicable to that
employee);
on Public Holidays.
An employee required to work overtime, other than as an extension of duty, on a
Saturday, Sunday or Public Holiday, or any day which is outside the employees standard
days of work, will be paid a minimum payment equal to three hours at the appropriate
rate.
On the day on which daylight saving ceases, any additional time worked because of the
alteration of clocks back by one hour will be paid as overtime (T2).
For Taxpro members all overtime is paid at the rate for the job being undertaken while
working overtime.
5.4.2 Overtime – Wellington and Palmerston North Contact Centres
Overtime in the Wellington and Palmerston North Contact Centres is specifically pre-
approved time worked in excess of the daily or weekly full-time rostered hours. For the
calculation of overtime, salary includes special duties, minimum adult, and dependant's
allowances.
Overtime will be paid at the rate of time and a half (T1 ½) for the first three hours and
double time thereafter.
Overtime worked on a public holiday will be paid at T2 and if the overtime is performed on
a public holiday that would otherwise have been a normal working day for the employee,
an alternative holiday will be provided in accordance with the Holidays Act 2003.
All overtime will attract a minimum of three hours payment, provided that it is not worked
as an extension of a rostered shift.
5.4.3 Time Off In Lieu (TOIL) for working overtime
Except for Wellington and Palmerston North Contact Centre employees, where an
employee is requested to work overtime, Inland Revenue will offer the employee the
choice of paid overtime or time off in lieu (TOIL) on the basis of one hour off for each
additional hour worked or part thereof.
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In the Wellington and Palmerston North Contact Centres, time off in lieu of overtime
payments may be offered, at the discretion of Inland Revenue.
TOIL must be taken within 12 months of qualification in periods of not less than half a day
duration. Where Inland Revenue is not able to approve the taking of the time off in lieu at
any time within the qualifying period it will be paid for at the rate of T11/2. Where the
employee does not apply to take the time off in lieu within the qualifying period, the
accumulated time will be forfeited.
TOIL is not available for overtime worked on a public holiday. All time worked on a public
holiday is paid at T2. In addition, if the overtime is worked on a day that would otherwise
have been a normal working day for the employee, an alternative holiday will be provided
in accordance with the Holidays Act 2003.
5.4.4 Overtime – General Provisions
Employees will not be disadvantaged if they do not agree to work overtime.
For Taxpro members overtime worked must be by agreement, with an employee’s
agreement not being unreasonably withheld. However, an employee will not be
disadvantaged if they do not agree to work overtime unless overtime forms a normal part
of their duties.
It is the employee’s responsibility to provide transport to and from work. However, where
Inland Revenue requests an employee to work overtime which commences or finishes
during the hours of darkness, and where the employee usually uses public transport and
public transport is not available, then Inland Revenue will supply transport from the place
of work to the place of residence. Transport is provided on a case-by-case basis, and must
be agreed with the Manager prior to the overtime commencing.
Inland Revenue will support employees in ensuring their safety when arriving at or leaving
work during the hours of darkness.
For employees working at Information Technology, during the hours of darkness a security
escort for employees working overtime or on call-out is available between the work place
and the employee's transport. Transport to and from the work place will be provided when
necessary (if requested) between the hours of 11.00pm and 6.00am, or such other times
as agreed on a case by case basis.
5.5 Meal and Rest Breaks
In making decisions about the timing of meal breaks, the employee and their manager will
consider whether this impacts adversely on the business, or on the employee’s own well-
being.
Employees who work more than six hours per day will take a meal break at a time to be
agreed between the employee and their manager.
Employees who work between four and six hours per day will determine, with the
agreement of their manager, whether or not to take a meal break and the timing of this
break.
Employees who work fewer than four hours per day will not be entitled to a meal break.
Employees who agree to work extended hours will take a second meal break no later than
five hours after recommencing work following their last meal break.
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Where office requirements demand it, employees may be required to nominate with their
manager a regular commencing time and/or length of their meal break. Such
arrangements can only be varied with the prior agreement of their manager/team leader.
5.5.1 Meal break duration
Meal breaks may range between 30 minutes and two hours, but employees (with the
exception of Wellington and Palmerston North Contact Centre employees) cannot be
required to take a meal break of less than one hour. Breaks in excess of one hour require
the agreement of both parties.
In the Wellington and Palmerston North Contact Centres, meal breaks of between 30
minutes and one hour will be set by roster and longer meal breaks may be mutually
agreed.
An employee will be allowed two rest breaks of ten minutes each (not being breaks
provided under clause 7.3), during each period of duty, at times agreed with their
manager. Where agreement cannot be reached, the break will be taken midway between
a period of work.
A common sense approach will be taken to providing rest breaks to part time employees
who work less than four hours each day.
Inland Revenue will provide tea, coffee, milk and sugar for refreshments during meal and
rest breaks.
5.6 Call Back
An employee will be paid for a minimum of three hours at the appropriate rate, where
they: are called back to work after completing their day's work; and have left their
place of employment; or
are called back before their normal time of starting work and do not continue
working until such normal starting time,
except that:
call backs commencing and finishing within the minimum period covered by an
earlier call back will not be paid for;
where a call back commences before and continues beyond the end of a
minimum period for a previous call back, payment will be made as if the
employee had worked continuously from the beginning of the previous call back
to the end of the later call back.
5.7 Minimum Break – Overtime and Call Back
Where it is necessary for an employee to work overtime or they are called back to work, in
the interests of their personal health and safety it will be arranged so that they have a
nine-hour break between completing work on one day and restarting work on the next
day. The break may occur before or after the overtime is worked or the call back.
If a break of at least nine continuous hours cannot be provided between periods of duty,
the duty is to be regarded as continuous until a break of at least nine continuous hours is
taken and it will be paid at overtime rates, with proper regard to the time at which it
occurs and the amount of overtime which precedes it.
Time spent off duty during ordinary hours of work solely to obtain a nine-hour break will
be paid at ordinary time rates. Any absence after the ninth continuous hour of such a
break, if it occurs during the ordinary hours of work, will be treated as a normal absence
from duty.
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5.8 Technology Fix – IT and other technology support staff
Where an employee is contacted when not at work to fix a technological problem, and this
does not require the employee to travel to the work place as they are able to fix the
problem over the phone or via a modem, then the minimum rate of payment will be one
hour of overtime, at the appropriate rate. If a second or subsequent fix is required within
the hour a further payment will only be made if total time involved is more than one hour.
If the work is performed on a public holiday that would otherwise have been a normal
working day for the employee, an alternative holiday will be provided in accordance with
the Holidays Act 2003.
5.9 On-call Allowance
This clause only applies to employees who are asked by Inland Revenue, and who agree,
to be available for formal on-call duties. For clarification, an employee who accepts an
offer of a role that includes on-call as an expectation of the role has agreed to be available
for on-call duties.
On-call is defined as an unplanned, unexpected or emergency situation that requires an
immediate response to meet Inland Revenue’s business needs or responsibilities. Such a
response will normally involve attending an incident at a place other than the employee’s
home.
This clause does not apply to routine enquiries or phone calls that an employee may
receive outside of their normal hours of work even though those enquiries or calls may be
unplanned or unexpected.
Inland Revenue will take into account the personal circumstances of employees when
assigning on-call duties, and will exclude those employees who are on annual leave, or in
respect of whom annual leave has been approved, from being required to be on-call.
If an employee is on-call on a public holiday and is not called in to work, the employee will
be entitled to an alternative holiday if the nature of the restriction imposed by being on-
call on the employee’s freedom of action is such that, for all practical purposes, the
employee has not had a whole holiday.
The following allowances will be payable in the event of an employee being required to be
on-call:
From 5pm Monday to 8am Saturday - $18 gross per night
From 8am Saturday to 8am Monday or on a Public Holiday - $25 gross per 12
hour period
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6 Leave
6.1 Introduction
Leave is provided to ensure the health and wellbeing of employees, and to enable them to
meet a variety of personal, community and family needs.
6.2 Public Holidays
Employees are entitled to a paid holiday on each of the following occasions, provided that
it is a normal working day for them:
Christmas Day
Boxing Day
New Year’s Day
2 January
Waitangi Day
Good Friday
Easter Monday
ANZAC Day
The birthday of the reigning Sovereign (observed on the first Monday in June)
Labour Day (being the fourth Monday in October)
The day if the anniversary of a province or the day locally observed as that day.
This leave will be granted and taken in accordance with the Holidays Act 2003.
Where employees are requested and agree to work on a public holiday, they will be paid
double time. If that day would otherwise be a normal working day for the employee, the
employee will be granted, in addition, an alternative holiday to be taken in accordance
with the Holidays Act 2003.
6.3 Closedown Period
Inland Revenue will have an annual closedown period between the Christmas and New
Year holidays. Inland Revenue will provide at least one month’s notice of the closedown
period and the work locations affected each year. In the event that the Wellington and/or
Palmerston North Contact Centres is/are operating between the Christmas and New Year
holidays, the relevant Contact Centre employees agree that they will be available to work
if required to do so by Inland Revenue. Employees with a current annual leave entitlement
at the commencement of the closedown period will be required to use that annual leave
for the closedown period.
Where an employee’s current annual leave entitlement at the commencement of the
closedown period is insufficient to cover the entire closedown period then the employee
agrees to take annual leave in advance to cover that part of the closedown period for
which they do not have a current leave entitlement.
Employees who do not have a current leave entitlement agree to take annual leave in
advance.
6.4 Public Holidays falling during leave or time off
Where a public holiday falls during a period of annual leave, sick leave on pay or special
leave with pay, an employee is entitled to that holiday if it falls on a day that would have
been a normal working day for the employee. Such holiday is not to be debited against the
leave. This includes a holiday which falls between the end of paid leave and the
commencement of parental leave.
This provision does not apply to a holiday falling during retiring leave after the employee
has ceased work prior to leaving Inland Revenue, or to leave without pay (including
military leave without pay).
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Where the employee does not work the same days regularly, leave on pay/without pay will
be paid/approved on the basis of the percentage of time the employee usually works.
6.5 Annual Leave
Annual leave may be taken as it is accrued.
Continuous service as specified at clause 1.8 is recognised for the calculation of annual
leave entitlement. Employees will accrue four weeks’ annual leave during each of the first
five years of continuous service. From the beginning of the sixth year of continuous
service, annual leave will accrue at the rate of five weeks each year.
Nothing in this provision limits rights or obligations under the Holidays Act 2003.
Part time employees will receive the same annual leave entitlement as full time
employees, but will be paid for such leave on a pro-rata basis.
It is important that employees use this time to take a break from work on a regular basis
to relax and refresh themselves. For this reason:
an employee will normally use a years’ annual leave entitlement each year; and
it is recommended that they take a break of at least two weeks uninterrupted leave
each calendar year.
An employee may, with Inland Revenue’s agreement, use annual leave for sickness or
bereavement if entitlements under those provisions have been exhausted.
An employee’s leave balance may not exceed:
their annual entitlement plus five days, or
their annual entitlement plus their current year’s accrual
Annual leave in excess of this amount is able to be accumulated for a specific reason, with
the agreement of the employee’s manager.
The timing of annual leave will be decided by agreement, taking into account work
requirements and the employee’s personal preferences.
An employee may, by mutual agreement with the employer, taking into account work
requirements and personal preferences, anticipate up to half their next annual leave
entitlement. If the employee has over 20 year’s continuous service they may anticipate up
to their annual entitlement.
It is agreed that payment for annual leave will be made in the pay that relates to the
period during which the leave is taken (i.e. the employee’s usual pay day).
Inland Revenue may approve an employee’s request for payment of annual leave prior to
going on leave.
6.5.1 Leave banking and salary trade
The facility to bank leave and to agree salary trade for additional annual leave will be
provided for and applied by agreement between the employer and employee as follows;
Leave banking
An employee may take a reduced salary for a defined period of time and bank the reduced
amount of salary towards an extended period of paid leave, for an agreed specific purpose
or event; for example, further study, travel or a sabbatical.
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Salary trade for additional leave
An employee may purchase additional annual leave over and above their entitlements set
out in this agreement. An employee may trade salary for up to four additional weeks of
annual leave. These arrangements are for a minimum of a 12 month period.
Each week of additional leave purchased will equate to a 2% reduction in salary for 12
months.
6.5.2 Suspension of accrual
Section 16 of the Holidays Act 2003 sets out an employee’s entitlement to annual leave.
For the purpose of s16(2)(b) of the Holidays Act 2003, an employee who is absent on
special leave without pay for more than 35 consecutive days, with the exception of unpaid
sick leave and unpaid bereavement leave, will accrue annual leave only for the first week
of the leave without pay.
6.6 Parental Leave
Parental leave will be granted in accordance with the provisions of the Parental Leave and
Employment Protection Act 1987, on the birth of a child or where an employee assumes
the care of a child who is not more than 5 years of age (with a view to adoption). Full
details relating to the entitlement to parental leave (which includes maternity, paternity,
extended and special leave) are contained in Inland Revenue’s HR Manual.
The provisions of the Parental Leave and Employment Protection Act apply and include
entitlements as follows:
Six weeks maternity leave before the expected date of delivery or adoption, or
more on medical advice,
Up to 10 days discretionary leave for reasons connected with the pregnancy
Up to two weeks unpaid leave for partners three weeks either prior to or post the
expected date of delivery.
26 weeks extended leave where an employee has been employed for less than 12
months, and those with a minimum of 12 months, 52 weeks extended leave. The
leave may be shared with the employee’s partner and not exceed the total period
allowable and taken within 12 months of the birth or adoption.
Return to the same or in a similar position to the one occupied before going on
parental leave. Departments must, as a first preference, hold the position of an
employee going on parental leave open, or fill it temporarily if the work must be
done.
Employees intending to take leave are required to give at least three months’ notice in
writing. Except where the employee is proposing to adopt a child, the application is to be
accompanied by a certificate signed by a registered medical practitioner certifying the
expected date of delivery. Where an employee is proposing to adopt a child, the employee
must give notice in accordance with their obligations under ss32 and 33 of the Parental
Leave and Employment Protection Act 1987. An employee absent on parental leave is
required to give at least 21 days notice of their intention to return to duty.
6.6.1 Incentive Payment
In recognition of returning to work following a period of Parental Leave, a payment will be
made as follows.
Where an employee:
takes extended leave of up to 12 months; and
returns to work before or at the end of the leave; and
completes a further 6 months’ service.
EITHER: they will receive a payment equivalent to 30 working days’ leave on pay at the
rate applying when they went on extended leave.
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OR: if they are absent on extended leave for fewer than 30 working days, they will receive
a payment equivalent to the number of days they were absent.
In either situation, if both the employee and their partner are employed in the Public
Service and are eligible for a similar payment or allowance, then only one of them is
entitled to the payment and they must choose which person will receive it.
The payment is based on the percentage of employment worked prior to an absence on
parental leave. If the employee worked less than full time for a short period due to the
pregnancy, prior to the commencement of parental leave, payment will be based on the
percentage rate of employment prior to the absence on parental leave, not on the short
term change to normal hours.
6.6.2 Restructuring issues
When a restructuring involves a position that is usually occupied by an employee who is on
parental leave, then the same restructuring provisions that would apply to other staff
members who are part of the same restructuring, will apply.
Any employee on parental leave must be notified if their position is to be affected by a
restructuring.
Employees returning from parental leave, who seek to work reduced hours, should note
that any reduction in hours will impact on any redundancy payment they may
subsequently become entitled to.
6.6.3 Annual Leave accrued while on Extended Parental Leave
Employees on extended parental leave will accrue annual leave in accordance with the
provisions of the Holidays Act 2003.
Annual leave accrued while on a period of extended parental leave and taken in the first
12 months following the employee’s return to work will be paid at a rate equivalent to the
higher of the employee’s average weekly earnings or their ordinary daily pay applying at
the time the leave is taken.
All annual leave must be taken at a time agreed with the employee’s manager taking into
account work requirements and the employee’s personal preferences.
Should the employee resign during the 12 month period following their return to work, any
untaken annual leave accrued while they were on extended parental leave will be paid out
at a rate equivalent to their average weekly earnings for the 12 month period immediately
before the end of the last pay period before the annual leave is paid out.
6.7 Discretionary and Extended Discretionary Leave
An employee may apply for discretionary leave with or without pay and Inland Revenue
will make reasonable efforts to accommodate such requests.
Each application will be considered according to its merits with a decision made taking into
account the circumstances of the individual as made known to Inland Revenue and its
operational needs.
Approved discretionary leave without pay for periods in excess of one month will be
regarded as extended discretionary leave. Where leave has been approved, the position
will be held open and service will be interrupted but not broken for extended discretionary
leave without pay of more than one month and up to three months.
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There is no guarantee of placement in either the same or a new position at the end of a
period of discretionary leave of more than three months and up to 15 months.
If a suitable position is found, service will be treated as interrupted but not broken.
If a suitable position is not found before the end of the preference period, the employee
will be given one months’ notice in writing that their employment is to be terminated.
Leave without pay continues for the one month, i.e. is not paid notice. The last day of
service will be recognised as the original date that the extended leave commenced, e.g.
service is interrupted but not broken.
Managers need to balance the needs of the employee and the business when considering
applications, taking into account:
the length of leave required
the length of service of employee
the purpose of leave
the impact on team/organisation
the ability to backfill
This list is not exhaustive.
As a general rule, all annual leave will be expected to be taken prior to the
commencement of extended leave without pay.
6.7.1 PSA Leave
Up to 12 months’ special leave without pay may also be approved to allow employees to
work for the PSA.
6.7.2 Leave for Community Service and Personal Development
Inland Revenue recognises that employees have a contribution to make to society and that
they also have a variety of development needs. While requests for leave or time off will
not be automatically granted, periods of leave or time off, either with or without pay, may
be granted for the following (further information can be found in the HR Manual and the
wording in the HR Manual relating to the following will not change without the agreement
of the unions):
Outward Bound courses
Transfer Leave
Meetings of Boards, Councils and Committees
Conferences and Conventions
Civil Defence, Search and Rescue and Fire Fighting
Iwi/Tribal Organisation
Church/Religious Organisation
Environmental Organisation
This list is not intended to be exhaustive. There may be other types of leave required to
meet social/community interests and these will be considered on a case-by-case basis.
6.7.3 Paid Leave for Voluntary Military Service
Volunteer Service shall be allowed in accordance with the Volunteers Employment
Protection Act 1973 (including any amendments or replacements).
An employee shall be entitled to paid time of up to twelve weeks for initial training and up
to four weeks each year thereafter will be provided.
An employee will refund Inland Revenue the lesser amount of either their salary or military
pay.
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Additional leave without pay or up to twelve months will be made available to employees
undertaking peacekeeping duties.
6.7.4 Study Leave
An employee may be granted leave to undertake a programme of study as agreed with
Inland Revenue.
Support for study leave may include paid or unpaid leave for attendance at lectures,
tutorials, workshops and attendance and preparation for examinations and assessments;
contribution to course fees; or use of work facilities.
Inland Revenue, in consultation with the employee, in determining the support for study
will take into account:
the time commitment required and the workload of the employee;
programme requirements such as attendance at lectures or workshops, residential
modules,
on the job or practical experience, examinations and assessments;
additional support available such as use of work facilities and technology;
the impact of the leave on the organisation and on the workload of the employee
and others;
affordability of providing the support to the employee.
6.8 Personal Sickness and Care for Dependants Leave
From time to time employees and their families suffer from illness or health problems.
Inland Revenue’s policy is that where there is a genuine need to be absent from work,
employees should take reasonable time off. This may include time required to be off work
during a pregnancy.
There is a range of sick leave options available intended to give flexibility for individual
circumstances to be catered for. Sick Leave will be calculated in working days only.
The sick leave provisions in this clause are not in addition to the sick leave provisions of
the Holidays Act 2003 and do not limit rights or obligations under the Act.
Continuous service as specified at clause 1.8 is recognised for the calculation of sick leave.
6.8.1 Entitlement to sick leave on pay
(a) Permanent employees appointed to Inland Revenue prior to 12 March 1993
Permanent employees appointed to Inland Revenue prior to 12 March 1993 will receive the
following sick leave entitlements on full pay based on their length of continuous service:
Service
Entitlement
Over 5 years and up to 10 years
92 days less leave already taken
Over 10 years and up to 20 years 183 days less leave already taken
Over 20 years and up to 30 years 275 days less leave already taken
Over 30 years and up to 40 years 365 days less leave already taken
9 days a year plus any untaken leave
Over 40 years
from a previous entitlement
The parties acknowledge that the effect of the entitlements provided for in this table is
more advantageous to the employee than the statutory minimum entitlement of five days
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per annum. In addition to the entitlements set out in this table, employees employed
before 12 March 1993 will receive:
two additional days sick leave entitlement each year on the anniversary of their
appointment, effective from the commencement date (7 February 2007)
four additional day’s sick leave entitlement each year on and from the next
anniversary of their appointment on and from 1 July 2009 [NOTE – this additional 4
days sick leave does not apply to Taxpro members employed prior to 1 July 1999
who have not formally agreed to transfer their individual 1999 protected
entitlements into this collective agreement. For these Taxpro members, their sick
leave entitlement remains as set out in their individual 1999 protected provisions
without any change or alteration].
(b) Employees appointed to Inland Revenue on or after 12 March 1993
Effective from the employee’s next anniversary of appointment following the
commencement date (7 February 2007), employees appointed to Inland Revenue on or
after 12 March 1993 will be provided with 11 working days sick leave on pay for the first
two years of continuous service. On and from 1 July 2009, employees with two years of
continuous service will be entitled to 15 days sick leave on pay in each year. Any unused
entitlement will be carried forward for use in future years to a maximum of 260 working
days.
6.8.2 Entitlement to sick leave - Part-time employees
Part-time employees who work 5 days a week but on reduced hours, are entitled to sick
leave on pay as above, i.e. payment will be made for the number of hours normally
worked on that day. For part time employees who work less than 5 days a week, the sick
leave entitlement is calculated on a pro-rata basis, e.g. an employee working three days a
week will have an entitlement of three/fifths of 11 days, i.e. 6.6 days a year. A minimum
five day entitlement will apply.
6.8.3 Sick leave without pay
Employees may be granted sick leave without pay.
6.8.4 Special paid sick leave
Where an employee has insufficient sick leave to cover a period of absence, Inland
Revenue will give genuine consideration to the provision of additional paid days leave,
along with the range of options to support employees’ return to work. No deduction will be
made from the employee’s sick leave entitlement. This leave is to be noted separately on
the employee’s leave record.
6.8.5 Anticipation of sick leave
It is agreed that:
An employee may take sick leave in advance in accordance with the maximums set out in
the table below (or more on a basis agreed with their manager); and
The amount of sick leave taken in advance will be deducted from an employee’s next
entitlement; and
Any sick leave taken in advance may be recovered from an employee’s final pay should
their employment terminate before their next entitlement is due.
Service
Anticipation
Up to 10 years’ service
An employee may be up to 9 days in debit at
any one time
10-20 years’ service
Up to 45 days may be anticipated
More than 20 years’ service
Up to 90 days may be anticipated
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6.8.6 Medical certificates
Employees can expect Inland Revenue to discuss any concerns it might have about the
employee’s use of sick leave with them. These discussions could include the employee’s
wellbeing, the reasons for sick leave usage, and/or the employee’s fitness to return to
work.
If, following the discussion, Inland Revenue continues to have reasonable grounds for
concern then:
Inland Revenue may require the employee to provide a medical certificate at
the employee’s expense to support three or more consecutive working days of
sick leave.
Inland Revenue may require the employee to provide a medical certificate at
Inland Revenue’s expense to support sick leave of less than three days.
In addition to the above, an employee may be required to provide a medical certificate at
their own expense for any further sick leave taken in excess of their five day statutory sick
leave entitlement within a defined period as determined by Inland Revenue, which will be
reviewed by Inland Revenue after no greater than three months.
Where a medical certificate is required and it is not produced, Inland Revenue may refuse
payment for these absences.
Medical Examinations
With reasonable cause, Inland Revenue may require an employee to undergo a medical
examination at its expense by a medical practitioner nominated by Inland Revenue.
6.8.7 Sickness during leave
When illness or injury occurs during annual, time off in lieu or long service leave, and a
medical certificate is produced, the period of illness or injury will be deducted from the
employee’s sick leave entitlement and the other leave will not be debited. This does not
apply where the illness or injury occurs during leave following termination of employment.
6.8.8 Part-day absences due to sickness
Where an employee must be absent for part of their normal working day for sickness, this
time will be deducted from either the employee’s sick leave entitlement, flexi-time credits,
time off in lieu, or as agreed in discussion between the employee and their manager.
6.8.9 Health Care Appointments
In
all but exceptional circumstances, and in order to minimise disruption to the
business, health care appointments will be made outside of the employee’s normal
working hours, or at the start or end of the employee’s normal working day, wherever
possible.
For health care appointments that occur in
exceptional circumstances, such as
specialist appointments and emergency medical appointments where the employee has no
control over the timing of the appointment, Inland Revenue will provide special leave on
pay.
In
other circumstances:
For employees who are not ordinarily able to accumulate and use flexitime,
healthcare appointments will be paid as special paid leave.
For employees who are ordinarily able to accumulate and use flexitime, where
appointments are able to be arranged at the start or end of the employee’s normal
working day, flexitime will be used.
Prior to receiving special leave on pay the employee will provide sufficient information to
Inland Revenue to demonstrate that:
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they cannot arrange an appointment outside their normal working hours; or
they cannot arrange an appointment at the start or end of their normal working
day and use flexitime to accommodate their attendance.
6.9 Caring for Dependants
Employees may use sick leave on pay when the employee must be absent from work to
care for, or attend to the needs of another person who is dependent on them, normally to
a maximum of 10 days per year. Leave taken under this clause will be deducted from the
employee’s sick leave entitlement. This leave is not in addition to the sick leave prescribed
in the Holidays Act 2003.
6.10 Bereavement / Tangihanga and Hura Kohatu Leave
An employee will be granted bereavement leave on full pay to:
deal with their loss; and/or
discharge their obligations; and/or
to pay their respects to a deceased person; and/or
attend an Hura Kohatu (unveiling) ceremony.
The period of bereavement leave will be agreed between the employee and the employer.
Employees will be entitled to a minimum of three days paid bereavement leave on the
death of a close relative.
A minimum of one day’s paid leave will be provided on the death of any other person if the
employee’s manager accepts that the employee has suffered bereavement.
Employees will be entitled to a minimum of one day’s paid leave to attend an unveiling.
Such obligations may exist because of blood or family ties or because of particular cultural
requirements such as attendance at part or all of a Tangihanga, Hura Kohatu (or its
equivalent). This leave is not in addition to the bereavement leave provisions of the
Holidays Act 2003.
In granting time off the manager must administer these provisions in a culturally sensitive
manner taking into account:
the closeness of the association between the employee and the deceased. This
association need not be a blood relationship;
whether the employee has to take significant responsibility for any or all of the
arrangements to do with the ceremonies resulting from the death;
the amount of time needed to discharge properly any responsibilities or obligations;
reasonable travelling time should be allowed, but for cases involving overseas
travel that may not be the full period of travel;
a decision must be made as quickly as possible so that the employee is given
maximum time possible to make any arrangements necessary. In most cases the
necessary approval will be given immediately, but may be given retrospectively
where necessary;
if paid leave is not appropriate then annual leave or leave without pay should be
granted.
If a bereavement/Tangihanga /Hura Kohatu occurs while an employee is absent on paid
leave such as annual leave, sick leave on pay, long service leave (except where this is
taken on termination of duty), then such leave may be interrupted and bereavement leave
granted.
6.11 Jury Service and Witness Leave
(a) Jury Service
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An employee will be granted paid leave for jury service. Expenses may be retained by the
employee but all jurors fees are to be paid to Inland Revenue.
(b) Witness Leave
Where an employee is called as a witness in a private capacity for a Criminal or Traffic
case up to three days paid leave may be granted. The employee is to recover fees and
expenses from the party calling the witness, and repay the fees to Inland Revenue.
Where an employee is called as a witness in a private capacity for other than a Criminal or
Traffic case, annual leave or leave without pay may be granted. The employee is to pay
any expenses incurred and is to retain such fees and expenses as may be awarded by the
Court.
Where a staff member is called as a witness in their capacity as an employee of Inland
Revenue, such time off is considered to be part of their normal duties. Inland Revenue will
retain any witness fees or expenses that are paid.
6.12 Long Service Leave
6.12.1 Entitlement
On completion of five years continuous service with Inland Revenue, including any
previous service recognised under clause 1.8 of this agreement, employees will be entitled
to one weeks long service leave. Thereafter, employees will be entitled to one weeks long
service leave at the end of each additional five years of continuous employment.
Employees appointed prior to 1 July 1999 may elect to take their 15 year entitlement as
two weeks long service leave at their 20 year anniversary.
6.12.2 General terms applicable to all employees
Long service leave will not accumulate from one qualifying period to another and must be
taken before the next entitlement falls due or it will be forfeited.
Long service leave must be taken in a block and will be paid at ordinary rates of pay.
Reduced hours or part time employees will be entitled to long service leave in accordance
with this clause, provided that entitlement will be pro-rated in accordance with their hours
of work.
The qualifying period for earning long service leave shall cease on the day an employee
retires, and shall exclude any additional service which may accrue as a result of retiring
leave being paid fortnightly after the last day of duty.
An employee who resigns or who has given notice of resignation, or who is dismissed, will
forfeit any untaken long service leave to which they may be entitled, and unused long
service leave will not be paid out upon termination of employment.
The terms ‘recognition of service’ and ‘continuous service’ are defined as service included
and recognised under clause 1.8 Recognition of Service.
6.13 Employment Relations Education Leave
Sections 73 and 74 of the Employment Relations Act 2000 set out the minimum union
entitlement to the allocation of employment relations education leave (EREL).
The Act provides for an amount of EREL based on union membership. The parties may
agree any additional days over and above the minimum.
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7 Health and Wellbeing
7.1 Health and Safety
Inland Revenue is committed to the health and safety of employees. Inland Revenue
recognises that the health of employees is an important ingredient in a productive and
efficient workplace and that promotion of good health and safety practices is preferable to
dealing with illness and accidents.
Inland Revenue, together with employees and the unions, will work co-operatively to build
a healthy and safe work environment. To this end, Inland Revenue will involve employees
in the ongoing development of health and safety systems and emergency procedures and
employees will actively participate in the development of these systems and processes.
Inland Revenue’s Obligations
To provide and maintain a safe work environment. To this end Inland Revenue will:
Comply with the Health and Safety in Employment Act 1992 and any other relevant
legislation.
Comply with any regulations and codes of practice pertaining to health and safety.
Provide necessary safety equipment, procedures and training.
Provide a work environment free of harassment and provide a mechanism for
reporting harassment, ensuring a fair investigation and avoiding reprisals against
the complainant.
Facilitate the establishment of participative health and safety committees that
involve union delegates/representatives.
Employees’ Obligations
To take reasonable care for their own health and safety and that of others who may
be affected by what they do or do not do.
To work co-operatively with Inland Revenue in addressing health and safety issues.
To be aware of and to follow the emergency procedures of the area in which they
are working.
To immediately report any accident, hazard or sub-standard conditions to the
appropriate person.
7.2 Visual Health
Inland Revenue will operate a visual health programme, which promotes visual health in
the workplace. The programme will operate as follows:
Employees with less than 12 months service with Inland Revenue may elect to have an
eye test with an optometrist of their choice. The employee will be responsible for meeting
the full cost of both the eye examination and any resulting corrective eye wear.
Employees with 12 months or more service with Inland Revenue may elect to undergo an
eye examination every three years with an optometrist of their choice. Inland Revenue will
contribute $350.00 (inclusive of GST, and Inland Revenue meeting any tax obligation)
towards the cost of the eye examination, and where prescribed, for lenses (whether
framed or contact), and frames.
Where the optometrist recommends that an employee undertakes an eye test within the
three-year cycle, Inland Revenue will contribute $350.00 (inclusive of GST, and Inland
Revenue meeting any tax obligation), increasing to $380 (inclusive of GST, and Inland
Revenue meeting any tax obligation) with effect from 1 July 2016, toward the cost of the
eye examination and where prescribed, replacement lenses.
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Time off to attend an optometrist appointment should be made in an employee’s own time
where possible. If this is not possible, Inland Revenue will provide paid time off to attend
such appointments.
7.3 Breaks from work for health and safety reasons
Inland Revenue acknowledges that employees sometimes encounter difficult situations
with customers, and that time-out breaks can be a way of enabling the employee to regain
their composure.
Managers and employees will take steps to minimise the occurrence of OOS in the
workplace through a programme of:
breaks from continuous keyboard work
micropauses
preventative exercises
workplace assessments of workstations
variation in work
gradual return to keyboard duties following a period of leave.
7.4 Employee Assistance
The parties commit themselves to the continuation of an employee assistance programme
based on the following statement of principle:
"It is in the best interests of the employer and the employee that a person with impaired
work performance should receive early assistance and at the same time be assured that
receiving such assistance will in no way be detrimental to their career".
Should it be established that any work performance has been adversely affected by health
related problems, the following will apply:
The programme will be made available on a voluntary basis to all employees.
Security of employment will be maintained for all those participating in and
completing a course of treatment.
Where a member of the employee's family has a personal problem and this results
in impaired work performance on the part of the employee, use of the scheme will
be available to the employee. Inland Revenue will not, however, intrude into an
employee's private life.
Entry into the scheme and participation will not adversely affect the employee's
future promotional opportunities and no employee will be penalised for having
sought assistance with personal problems.
Self-referral by an employee will be encouraged and will carry with it all the
undertakings in this clause.
Inland Revenue will pay initial counselling or treatment sessions that are arranged
through an EAP referral officer or EAP Services. Consideration will be given to
meeting costs associated with subsequent assistance under the scheme.
The employee's entitlement in respect of approved sick leave will apply to any
absences related to assistance the employee is receiving under the scheme.
With the exception of administrative requirements (e.g. leave records and medical
certificates, etc) all discussions and records will remain confidential. There will be
no record placed on the personal file of the employee concerned.
7.5 Workplace Harassment
Workplace harassment, including sexual harassment, is verbal, visual, written or physical
behaviour that is unwelcome to the receiver and embarrassing, intimidating or intrusive. It
can adversely affect morale, workplace effectiveness and the right to have a good working
environment.
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It is the responsibility of Inland Revenue to promote and provide a work environment free
of harassment and to provide a mechanism for reporting incidents of harassment,
ensuring a fair investigation and avoiding reprisals against the complainant. It is the
responsibility of both Inland Revenue and employees to behave in a manner that is
respectful of others.
To this end, the guidelines for managers and complainants are contained in the HR
Manual.
7.6 First Aid
Employees required by Inland Revenue to attend First Aid Training courses will be granted
paid leave and a refund of the course fees on production of a receipt. Employees who
attend courses outside working hours are to be granted time off in lieu at Inland
Revenue’s convenience.
Inland Revenue may require suitably qualified employees to act as First Aid Attendants
and will compensate them by way of an annual allowance of $330.00.
7.7 Machine Pacing
Inland Revenue will not use machine pacing or any similar measure to monitor the
keyboard performance (i.e. keystroke rate) of individual employees. The performance of a
work group may be measured.
7.8 Pregnant Employees
While current scientific evidence supports the view that there are no adverse health effects
or associated risks for pregnant women from VDU work, Inland Revenue will make every
effort to accommodate requests for alternative duties during the period of pregnancy.
Employees who are temporarily redeployed for this reason or for other medical reasons
associated with their pregnancy should not be disadvantaged in relation to either salary or
conditions of employment.
7.9 Family Violence
Inland Revenue is committed to providing a fair, flexible, safe and rewarding workplace for
all employees. The provision of such a workplace is especially important for Inland
Revenue employees who experience family violence. Further information is included in
Inland Revenue’s Health and Safety Policy.
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8 Performance Management and Remuneration
The purpose of this section is to describe the principles, objectives and operation of Inland
Revenue’s performance management and remuneration approaches, including the linkages
between organisational and individual performance.
8.1 Performance management approach
8.1.1 Principles
Managers and employees undertake to adhere to the following principles:
Clear expectations are established and discussed to ensure the employee knows
what has to be done at work and how well it has to be done;
The employee and their manager take shared responsibility for the employee’s
performance and development;
The employee will be provided with, and will actively seek feedback throughout the
performance period;
The performance management system is based on the premise that it is open and
transparent, i.e. there are no surprises.
8.1.2 Performance Management System
Inland Revenue will formally review an employee’s performance on an annual basis in
accordance with the Performance Management System. This system specifies four main
requirements:
A Job Expectation is to be established for every position;
A performance plan and a development plan for every employee are to be agreed
at the beginning of the review year;
An interim performance review is to be conducted during the course of the review
year;
An end of year performance review is to be conducted.
As an integral part of an employee’s performance review, a development plan will be
agreed between them and their manager or team leader. Inland Revenue and the
employee agree to observe the requirements of the plan so that the performance
objectives may be met.
Inland Revenue will invest in a development programme that is committed to providing
timely support, relevant training that meets the needs of both employees and the
organisation and utilises available funding to maximum benefit.
8.2 Remuneration
8.2.1 Introduction
Inland Revenue operates a remuneration approach that supports the achievement of
business goals and attracts, retains, and motivates employees to develop a high
performance culture.
This remuneration approach determines what Inland Revenue pays for positions, how
decisions are made about what employees are paid for the work they do, and provides the
linkage between departmental and individual performance, and pay outcomes.
8.2.2 Principles
The following principles underpin the operation of Inland Revenue’s remuneration
approach:
Transparent
The outcomes and linkages in the remuneration approach are clear;
Employees and managers can have a clear understanding of how the remuneration
approach works, and can have confidence in the way it operates, including how
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relativities are established and how groups of employees are paid in relation to
each other;
Pay ranges are published.
Simple
The remuneration approach is simple in its structure and easy to understand;
It is easy and efficient to administer, e.g. the job sizing, band allocation, range
review and other processes are streamlined and efficient.
Fair and equitable
Employees are rewarded fairly for their contribution towards Inland Revenue’s
objectives;
Pay relativities are fair/equitably determined;
Rates of pay are set at levels that can attract and retain employees and contribute
to employees’ work satisfaction;
An employee’s salary will not decrease as a result of the operation of the
remuneration approach;
The remuneration approach does not discriminate on the basis of gender, race or
other irrelevant factors.
Flexible, affordable and sustainable
The remuneration approach will be flexible enough to respond to the changing
needs of the business and to the differing requirements of areas within the
business;
The remuneration approach needs to be fiscally sustainable in recognition that the
ongoing costs need to be satisfied within available funding.
As well as the above, the remuneration approach will:
Encourage organisational productivity and performance by:
Contributing to the achievement of the strategic business outcomes of Inland
Revenue;
Continuing to support Inland Revenue’s objectives of high quality services efficient
operations, and therefore continue to contribute to the organisation meeting
Government’s performance standards;
Providing incentives and opportunities for employees to develop required
skills/competence/expertise;
Enhancing the motivation of employees in achieving performance excellence.
Value employees:
Employees feel that they are paid fairly, given the nature of their work and the
sector when compared with similar jobs in the relevant labour market and their
level of performance;
The remuneration approach does not create barriers to pay or career progression.
8.2.3 Remuneration Structure
Inland Revenue’s remuneration structure is based on:
A set of standard pay bands;
A salary midpoint for each pay band; and
A salary range for each pay band of 85% to 115% of this midpoint.
The Pay Bands applicable to positions within coverage are detailed in Appendix 3. This
Schedule will be updated on a quarterly basis and published on the HR intranet.
8.2.4 Allocation of positions to pay bands
Positions are allocated to Pay Bands based on their job size. Inland Revenue will consult
with the unions on the pay band placement for a new position to be covered by this
agreement or when a proposal to change the pay band for an existing position covered by
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this Agreement is presented. The response time for feedback on a proposal relating to a
new position is five working days. Where a shared view cannot be reached on pay band
placement the Chief Executive will, following consideration of the parties respective views,
make the final decision.
The agreement of the unions is not required in relation to the establishment of pay band
placement or the salary range for new positions.
Where there is a review of an existing position and the position is placed in a higher pay
band, Inland Revenue will consult with the unions as to whether employees will translate
into the new range at their current salary, or at their current position in range. Where a
shared view cannot be reached the Chief Executive will, following consideration of the
parties respective views, make the final decision.
8.2.5 Progression through the Pay Band
This section describes the linkages between performance outcomes as measured by Inland
Revenue’s performance management system, and pay progression.
The performance-based remuneration matrix below will be applied with effect from 1 July
2015, 1 July 2016 and 1 July 2017 respectively. It will not apply after the 1 July 2017
remuneration round in any subsequent years.
An employee’s progression through the salary range for the relevant pay band is based on
the degree to which they meet the expectations of their job, as described by the Job
Expectation. The Job Expectation describes what is expected from a fully competent
performer in terms of outputs, deliverables and competencies.
Each employee’s annual salary adjustment is generated by their performance rating and
position in range in each year. In the implementation of the matrix with effect from 1 July
2015, 1 July 2016 and 1 July 2017 respectively, salary bands will be adjusted by 1% prior
to the employee’s position in range being determined.
Employees who are paid in the 109 – 115% range will receive the applicable salary
adjustment up to the band maximum. If the salary adjustment in the applicable cell would
result in the employee moving above 115%, the difference will be paid as a one-off lump
sum. Employees currently paid above 115% of the band will receive any applicable
percentage as a one-off lump sum payment.
The following matrix determines pay progression through the relevant pay band, based on
an employee’s performance outcome:
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Performance Pay matrix – with effect from 1 July 2015, 1 July 2016 and 1 July
2017
Position in range (PIR)
Performance Rating
85 - <91
91 - <97
97 - <103
103 - <109
109 - 115
Consistently exceeding
6.0%
5.5%
5.0%
4.0%
3.0%*
Exceeding
5.5%
5.0%
4.0%
3.0%
2.0%*
Effective
4.5%
4.0%
3.0%
2.0%
1.0%*
Developing
4.0%
3.0%
1.0%
1.0%
1.0%*
Needs development
3.0%
1.0%
1.0%
1.0%
0.0%
Significant drop in
No
No
No
No
No
performance and/or
movement
movement
movement
movement
movement
under a formal PIP
* Up to the band maximum
Note – the above matrix will not apply after the 1 July 2017 remuneration round in any
subsequent years.
Note – the above matrix includes a 1% adjustment to the BPS Pay Bands
For the purposes of the above matrix, a ‘significant’ drop in performance is defined as:
1. For employees who previously rated as ‘exceeding’ or ‘consistently exceeding’,
when their performance rating drops below ‘effective’; or
2. For employees who were rated ‘effective’ or lower, when their performance
outcome falls to the next lowest rating.
In these instances the employee will be advised that their performance has significantly
dropped and that they will not be eligible for progression.
The above definition of a ‘significant’ drop in performance applies only where an employee
has been rated against the same role as at their previous performance appraisal. Where
an employee has moved to a new role, is on secondment, or returned from leave without
pay or a period of significant sick leave, a lower rating may be a matter of them learning
and/or growing in that role.
Employees on a formal PIP as at 1 July in any of the three years will not receive pay
progression with effect from 1 July in the relevant year. Upon formal notification that they
are no longer on a PIP, a performance rating will be determined and the appropriate pay
matrix will be applied from the date that they are no longer on a PIP.
8.2.6 Standard and alternative pay ranges
In all cases the standard pay bands and salary ranges listed in Appendix 3 apply to
positions under coverage. From time to time however, Inland Revenue may determine
that a different, higher salary range should apply to a certain position or groups of
positions, e.g. because of recruitment and retention issues, market pressures etc.
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Inland Revenue will consult with the unions in relation to setting any higher salary ranges
for these positions; however the agreement of the unions is not required in relation to the
establishment of these alternative pay ranges outside of the standard pay bands.
Any higher pay ranges established for positions or groups of positions will be reviewed
annually by Inland Revenue. Alternative pay ranges will be reviewed annually and
published on the HR intranet.
8.2.7 Development ranges
A development range will apply to certain positions, commencing at 65% of the midpoint.
A list of the positions for which a development range applies can be found in Appendix 4.
This Appendix will be updated on a quarterly basis.
The purpose of development ranges is to allow for employees to enter a job with a lower
skill set and develop while in the job. Employees within the development range will have a
training plan in place aimed at enabling them to progress towards the minimum in the
range, or higher, depending on the degree to which they have grown the knowledge, skills
and competencies required to operate at this level. The amount of progression will be
determined during the end of year performance review process. It is generally expected
that a person will progress to the minimum within 18 – 24 months.
Where a development range applies, Inland Revenue will support employees who are in a
development range (65% to the minimum) to achieve competent levels of effectiveness as
soon as practicable.
8.2.8 Salary range adjustments
The standard pay bands in Appendix 3 will be increased by 1% from 1 July 2015, 1 July
2016 and 1 July 2017 respectively.
8.2.9 Review of individual remuneration decisions
Each employee’s salary will be reviewed annually. If an employee does not agree with the
outcome of their remuneration review, the following process will be followed:
Informal review
The employee will indicate verbally to their manager that they do not agree with the
manager’s decision regarding their salary level, and state the reason why. The manager
and employee, with the support of a delegate /representative if requested, will meet again
to see if an agreement can be reached.
Formal review
If agreement cannot be reached the employee will, within one month of the formal advice
of the outcome of their remuneration review, notify the manager’s manager in writing that
they wish to seek a formal review and state the reasons why. This may involve submitting
a formal statement detailing the reasons why the review outcome is being disputed.
A panel comprised of a nominee of the employee, a nominee of the manager’s manager
and an agreed independent person will carry out a review taking into account the reasons
for the review and make a recommendation to the manager’s manager.
The employee is encouraged to seek assistance from their union when determining their
panel nominee and the independent person to ensure a clear understanding of the
requirement of the panel roles.
The agreed guidelines for the review process are contained in the HR manual. Any
amendment to those guidelines requires the agreement of the parties.
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8.3 Payment of salaries
An employee’s salary will be paid fortnightly by direct credit to their bank account. Where
Inland Revenue is unable to pay an employee’s salary by direct credit as a result of the
direct credit not being actioned, their salary will be paid directly by desk banking into the
employee’s bank account.
Where there are any alterations to an employee’s net fortnightly pay or deductions, they
will be provided with written advice of such alterations.
8.4 Deductions
Where time off is to be unpaid including if an employee is absent from work without
authority, or otherwise in default, Inland Revenue may make the appropriate deductions
to their fortnightly pay. Where this occurs the employee will be notified.
Where an employee has taken leave in advance of it becoming due, and they leave Inland
Revenue before the entitlement has accrued, Inland Revenue will except in the case of
anticipated sick leave, which is dealt with separately in clause 6.8.5, deduct the leave in
excess of entitlement from their final pay.
In the event that an overpayment of salary or any other entitlement occurs, the provisions
of Section 6 of the Wages Protection Act 1983 will apply if applicable.
8.5 Performance Payments
An employee or a team of employees may be paid a one-off performance payment in
recognition of exceptional short-term performance, such as completion of a specific
assignment or project.
Performance payments may be paid in addition to salary increases, but will not be paid in
lieu of salary progression entitlements (where appropriate). However, employees or teams
of employees may be paid a performance payment in recognition of ongoing good
performance where that performance does not warrant a permanent salary increase.
Where an employee has reached the upper limit of the appropriate range and does not
have further progression available, that employee will still be considered for performance
payments at least annually.
Retention of the individual may be taken into account where Inland Revenue would
experience considerable difficulty and expense in recruitment and/or training to replace
the employee’s particular skills and experience.
8.6 Minimum wage for an adult
The minimum wage for an adult employee (over 18 years old) will be not less than that
provided for by the Minimum Wage Act 1983, and any subsequent amendments to that
Act.
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9 Allowances and Expenses
The purpose of allowances paid under this section is to recognise specific situations. Inland
Revenue and employees will jointly ensure that such entitlements are paid and received.
9.1 Childcare Subsidy
In recognition of the importance of good quality childcare, Inland Revenue will provide a
subsidy to employees with pre-school children (who live with the employee).
The subsidy will be payable only for periods where the employee is the principal provider
of care for the child.
$10.00 per week for each child; or
$15.00 per week for each child if the employee has standard hours of work that
enable Inland Revenue to require them to work after 6.00pm.
The subsidy will not extend beyond the child's fifth birthday. The employee to whom the
subsidy is payable is required to advise Inland Revenue, in writing, of the child's birth
date before the subsidy is payable, or any change in circumstances that may affect
eligibility for the subsidy.
The subsidy will not be payable where Inland Revenue provides any equivalent or higher
childcare subsidy or facility.
9.2 Special Duties Allowance
Inland Revenue recognises the contribution that employees make to the organisation when
they agree to undertake higher and/or additional duties.
9.2.1 Higher Duties
Where an employee is asked to act in a position that is higher than their current
substantive position e.g. Officer acting as Team Leader, or Team Leader acting as
Manager, a Special Duties Allowance will be paid at a rate determined by the manager in
discussion with the employee.
In determining the amount of the allowance payable, the range of additional duties and/or
responsibilities undertaken and the skills of the employee who is acting will be taken in to
account.
Where the employee is subsequently appointed to a position with a higher salary midpoint,
the appointment may be effective from the date the higher duties were first performed.
9.2.2 Additional Duties
Where an employee is required to perform duties in addition to their normal work, and
these additional duties are not those of a higher level position, a payment, determined as
above, may also be payable.
9.3 Transfer Expenses
Where it is agreed that an employee will transfer to meet the convenience of Inland
Revenue, Inland Revenue will pay their reasonable transfer expenses on such terms and
conditions as agreed between them and their manager.
The amount of assistance will normally be agreed prior to the transfer taking place,
recognising that there may be a need to review the amount of assistance if other
unforeseen expenses are encountered during or after the transfer.
Actual and reasonable costs incurred as a result of the change in location may include:
removal of furniture and effects, including insurance and storage;
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accommodation during and after the move, until a house is purchased or
permanent accommodation is found;
travel expenses (meals, etc);
expenses from buying and selling homes and land (legal fees, land agent’s
commission, penalty mortgage interest payments).
Other related expenses will be reimbursed as agreed on a case-by-case basis.
9.4 Meal Allowance
Employees are eligible for payment of a meal allowance of $14.00 when they have worked
at least two hours overtime and take a meal break of at least 30 minutes.
9.5 Business Expenses
Employees will be reimbursed for any actual and reasonable authorised expenses (such as
meals, accommodation and taxis) incurred by them in the course of their employment or
that arise because they are working away from home (such as phone calls home) on
production of receipts (and these should be obtained wherever possible) or, when no
receipt was available, on signed certification.
Employees may be reimbursed for lunch when they are away from their normal place of
work on official business and it is impractical to return and it is unreasonable to have lunch
on the premises where they are working.
9.6 Motor Vehicle Allowance
Where the use of an employee’s private vehicle has been approved for undertaking Inland
Revenue business, they will be paid a motor vehicle allowance as published by Inland
Revenue for tax purposes.
9.7 Reimbursement of Expenses for Caring for Dependants
Inland Revenue may approve the reimbursement of an employee’s actual and reasonable
costs associated with caring for dependants when the employee is:
attending a course; or
travelling on Inland Revenue business; or
required to work abnormal hours,
Provided they cannot make alternative arrangements without incurring additional cost.
9.8 Working Away from Usual Place of Employment
Where PSA members are required to work at a place other than their usual base, Inland
Revenue may approve the following:
Fares
Where the employee is able to return home each night, the employee may claim additional
transport fares for travelling to and from work.
Travel Time
Where the amount of time spent travelling and working exceeds eight hours for the day,
the additional time may be paid at T1.
Meals
As per clause 9.5.
Where Taxpro members are required to work at a place other than their usual base, Inland
Revenue will approve payment of any reasonable additional transport costs and payment
for travelling time at T1.
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9.9 Interpretation Allowance
This allowance will be payable to full-time employees who occasionally perform casual
interpreting duties as part of their Inland Revenue duties during normal hours of work and
where their salary is below $28,691 per annum.
The allowance is not payable where it can be shown that interpreting is a normal
expectation of the job, or where competence in a relevant language is taken into account
in the appointment of employees to positions, in the grading of positions or setting of
midpoints.
The effect of this allowance is to raise salaries for the period during which employees are
engaged on such duties to $28,691 per annum. The periods during which employees are
so engaged will be calculated over the fortnightly pay period by adding up the time so
engaged to the nearest five minutes.
9.10 Reimbursement of Admission, Registration and/or Practising Fees
Inland Revenue will reimburse an employee for payment of admission fees, registration
and annual practicing fees where the fees or registration, qualification, or holding of a
practicing certificate, is necessary to enable them to carry out their duties fully.
9.11 Bereavement Grant
On the death of an employee Inland Revenue will provide a cash grant to be paid to the
employee's family.
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10 Management of Change
10.1 Introduction
Change is an integral part of ensuring the achievement of Inland Revenue’s mission.
Sometimes this change has implications for employees in their jobs. Each change
situation needs to be managed in a way that achieves the Government and Department’s
required outcomes and ensures that employee’s needs are recognised, and their rights and
entitlements are observed.
These provisions provide a framework for managing change that occurs when:
changes are being made to organisational structures; or
employees’ positions no longer exist; or
the nature of the work employees do is significantly different; or
changes to the location of position(s) need to take place.
The Chief Executive has ultimate responsibility for the management of the Department
and will make the final decision on matters relating to any structural change and its
implementation where, following consultation and genuine consideration of feedback
received, a shared view cannot be reached. This means that the Chief Executive has sole
discretion on the final decisions around structures, including creating new jobs, titles, job
expectations, salaries, and the Pay Band in which a new or changed position will be
placed.
10.2 Principles
The details of this management of change provision are governed by the following
principles:
Inland Revenue has the right, subject to consultation, to make structural change to
the business;
The consequences of such structural change can include the disestablishment of
existing jobs and the creation of new jobs;
The details of managing the impact of structure change on staff are described in
clauses 10.4 to 10.8 of this agreement and are contractually binding unless the
parties agree to a variation; and
To the extent that structural change allows, as much choice as possible will be
afforded to employees affected by change.
The primary focus of the management of change provisions is to retain employees in jobs
while effecting organisational change. This will be achieved through the maximum
utilisation and development of the skills and experience of current employees and
maintaining Inland Revenue’s ability to achieve its required outcomes.
Sometimes the need for change may arise from decisions outside of Inland Revenue's
control. Further, in some cases, information about the change may be subject to
confidentiality constraints (e.g. Government Budget processes) or may be commercially or
politically sensitive. Information disclosed to the unions in confidence will not be passed on
to members unless otherwise agreed. In these circumstances the unions will be advised
as soon as is practicable and Inland Revenue will make the relevant information available.
This does not negate the requirement for consultation with the unions and staff prior to
final decisions on a change being determined.
The best management of change outcomes will be achieved through involving employees
and the unions in the identification of the need for the change, the actual change that is
required and the implementation of that change in a way that is consistent with the
consultation and participation clauses of this agreement (clauses 3.1 and 3.2).
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This consultation and participation is the avenue through which the process of change will
be facilitated and will occur at the earliest practicable opportunity.
Consultation and participation requires the genuine involvement of all parties, (i.e., the
employer, employees and the unions), and the provision of relevant information. This will
enable union members to collectively participate (through their union) in the organisation
of their workplaces. Following consultation where a shared view is not reached the
different views will be specifically identified to the Chief Executive who will make the final
decision.
The process of consultation and participation should be adequately resourced and
acknowledge the equal commitment of both Inland Revenue and the unions.
Quality management of change also requires that:
each management of change process is designed to meet the needs of the unique
change situation;
change processes allow for choice, are orderly, fair and consistent;
employees and the unions actively participate in the management of change
processes;
certainty is provided for employees as soon as possible;
disruption to and impact on employees and customers is minimised and business
delivery is maintained;
communication between managers, employees, the unions and their members is
open, timely and transparent;
employees and their families are provided with support through the process;
previous management of change experiences are drawn on.
For the purposes of placing staff:
“Same local area” will be within reasonable commuting time and distance for which
specific boundaries and financial assistance will be determined in respect of each
organisational change;
Voluntary relocation opportunities for employees as part of any restructuring can
be agreed on the basis that no employee is required to accept a position outside
the “same local area”.
Where relocation is agreed the employee shall not suffer financial loss in respect of
expenses incurred.
10.3 Development of the Change proposal and process
In accordance with the principles in clause 10.2 Inland Revenue will notify, at the earliest
practicable opportunity, the PSA national organiser and the convenor of national delegates
and the Taxpro chairman where a change proposal is proposed that will have an impact on
union members.
Following the above notification the parties will meet to:
Determine how the unions will be involved in the development of the consultation
process and implementation of the change proposal, which, at Inland Revenue’s
discretion, may include involving the unions in the development of the change
proposal; and then
develop proposed timeframes for consultation and the proposed timeframes for the
implementation of the change;
identify staff in positions potentially affected by the change, in accordance with
clauses 10.4.1;
identify how the provisions under clauses 10.5 to 10.7 may apply;
discuss a communication plan that will support the change process; and
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discuss the scope of change, including assessing if the scope of the change falls
under this clause of the agreement, and if so confirm whether the provisions of
clauses 10.4 to 10.7 will apply to affected employees; or
where the parties agree that transition will be dealt with by an alternative change
process, develop that alternative change process;
identify suitable alternative positions, as outlined in clause 10.4.3; and
identify how preference may apply to other vacancies that are available at the
time.
During the change process, Inland Revenue and the unions recognise there may be the
potential for significant differences. Should this situation occur, the focus of Inland
Revenue and the unions will be on ways of resolving the differences. Inland Revenue and
the unions will use a problem solving approach with the aim of reaching consensus.
Inland Revenue and the unions will not disengage when significant differences or
difficulties arise.
Potentially affected employees will have the opportunity to provide feedback on the
change proposal through their union and/or directly to Inland Revenue.
Where significant changes are made to the change proposal it may be appropriate to
undertake a subsequent consultation period on those changes.
Inland Revenue will make a final decision on the change proposal, taking into
consideration all the feedback received through consultation, and advise the unions and
employees.
The implementation of a change process will be based on the management of change
provisions and will normally occur in the following order:
placing affected employees by expressions of interest (refer clause 10.5.1),
appointment (refer clause 10.5.2) or reasonable offer (refer clause 10.5.3);
identification and utilisation of options for unplaced staff;
compulsory and voluntary redundancy; and
evaluation of the implementation and outcomes of the change process.
Unless otherwise agreed between the parties, implementation of a change proposal will
occur in accordance with the Management of Change process outlined from clause 10.4
below.
Where Inland Revenue and the unions agree to develop an alternative change process for
managing change, that alternative change process will be ratified by potentially affected
members prior to being implemented.
Inland Revenue will confirm the change process that will apply, including timeframes,
which will be reasonable. Inland Revenue will present the final approved change proposal
to the unions and then to affected employees.
10.4 Change Process
10.4.1 Positions are not affected when:
the job description/expectation is the same or very nearly the same; and
the salary and band is the same; and
the terms and conditions of the position (including career prospects) are the same;
and
the location is the same; and
there is one clear candidate for the position.
Employees in these positions will be confirmed in their positions and will not have
preferential appointment rights.
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10.4.2 Positions are affected by change when:
the job description/expectation is not the same or not very nearly the same; or
the salary or band is not the same; or
the terms and conditions of the position (including career prospects) are not the
same; or
the location is not the same; or
a reduction in the number of staff is required.
10.4.3 Preference
Affected employees will be given preference for appointment to particular or all positions,
in Inland Revenue. Preferential appointment rights for employees will be decided as part of
the development of the overall change process. These employees must show they have
the capability to do the job or that, with a reasonable amount of training and support will
be able to do the job, taking into account business needs.
10.4.4 Not Affected
Inland Revenue and the unions may agree that employees in the positions that are
affected as per clause 10.4.2 above are not affected due to the circumstances of a
particular situation.
10.4.5 Review of Affected Status
Employees who consider their position is either affected or not affected by the change
proposal may submit their views on the matter to be considered by their union and Inland
Revenue, who will aim to reach agreement on the status of the position. If agreement
cannot be reached, Inland Revenue will decide which positions are affected or not affected,
using the criteria listed in clauses 10.4.1 and 10.4.2 of this agreement.
10.5 Appointment Processes for Affected Employees
Following the identification of affected staff, one or more of the following processes will be
applied – Expression of Interest, Appointment, or Reasonable Offer.
10.5.1 Expression of Interest
The expression of interest process is designed to facilitate the placement of affected staff
by achieving an agreed match between affected individual employee preferences for
identified options and Inland Revenue’s business needs.
The process is designed to facilitate earliest possible decision making while maintaining
fairness and transparency for employees and representatives.
Each change processes will identify:
the options that are available;
the entitlements and options for each group of employees in the expression of
interest process;
who is able to participate and any preferences they may have in the decision
making process;
the timetable for completing expressions of interest, when these expressions
become binding and when decisions will be made;
clearly stated decision criteria that focus on the skills, knowledge, attributes,
qualifications and experience each position requires and those that are held by the
employee;
how and when managers will assess the potential to match employee’s preferences
with identified business needs.
Employees who are not affected may be able to participate in the expression of interest
process, but note that participation can only occur to the extent that it does not
disadvantage affected staff.
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In the expression of interest process, employees have an agreed period of time within
which they can identify their options. Once this period has expired, the options identified
cannot be changed, (except in exceptional circumstances). If a match is then achieved
between an option identified and Inland Revenue’s business needs, then the employee
agrees to accept that option.
If a match cannot be achieved between the interests expressed by all affected staff and
Inland Revenue’s business needs the following provisions will apply.
10.5.2 Appointment Process
Appointment processes will be used to place affected staff into positions. Employees
appointed to positions in this process are no longer affected and no longer have
preferential applicant status.
Any vacancies following this process will then be offered to all staff and filled using Inland
Revenue’s normal appointment procedures however preference will be given to affected
staff in accordance with clause 10.4.3. Inland Revenue’s ‘Review of Non-Appointment’
procedures will not apply where the appointment relates to an affected person.
In situations where new positions are created as a result of the change all staff will be
eligible to apply but preference will be given to affected staff in accordance with clause
10.4.3.
10.5.3 Reasonable Offer (into a suitable alternative position)
An affected employee who is not placed in a position by the expression of interest or
appointment processes may be made a reasonable offer of a suitable alternative
position(s).
A suitable alternative position is one:
where the employee accepts the offer; or
that involves duties that are not unreasonable taking into account the employee’s
skills, knowledge, experience, attributes and qualifications; and
where the employee could be expected to carry out those duties with a reasonable
amount of training and development; and
where the location of the new position is in the same local area; and
where the employee’s salary is in the same or a higher1 pay band or where the
employee agrees to an equalisation allowance paid in accordance with
clause 10.5.5; and
where the other terms and conditions are no less favourable overall.
The consideration of what constitutes a suitable alternative position should, as far as
possible, recognise the employee’s needs, including career aspirations.
If an employee has concerns about the suitability of an alternative position offered they
may seek urgent mediation assistance provided that this will not prevent Inland Revenue
from requiring the employee to make a decision as to whether to accept the offer, within a
reasonable period of time.
Where an employee is offered a suitable alternative position that meets the criteria set out
above and does not accept the offer then that employee will be given notice of termination
by reason of redundancy but will not be entitled to receive redundancy compensation.
Where an employee is offered an alternative position that does not meet the criteria set
out above and does not accept the offer then that employee will still be entitled to receive
1 This does not create an expectation that a position in a higher band will be deemed to be a suitable alternative
offer.
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redundancy compensation, should they remain unplaced after all other options have been
exhausted.
10.5.4 Voluntary Redundancy
Where a change proposal may result in fewer positions than there are affected employees,
Inland Revenue may seek expressions of interest, on a without prejudice basis, in
voluntary redundancy from employees.
Where expressions of interest are received, Inland Revenue may, at its sole discretion,
choose to accept or decline any expression of voluntary redundancy where there would be
an adverse impact on the business.
By way of example and without limiting Inland Revenue’s sole discretion, voluntary
redundancies may not be accepted in circumstances where:
An applicant has skills and experience that Inland Revenue wishes to retain; or
Where approving the voluntary redundancy may result in insufficient skilled staff
from which to appoint to remaining positions in the impacted area.
Where Inland Revenue accepts an expression of interest and offers voluntary redundancy,
written acceptance of that offer by the individual will be binding.
Where an employee accepts an offer of voluntary redundancy, their employment will end
by reason of redundancy, in accordance with clause 10.7.1 or 10.7.2.
10.5.5 Equalisation Allowance
If the salary applying to a position which an employee is offered and accepts, under
clauses 10.5.1, 10.5.2 or 10.5.3 above, is less than that which applied in their former
position, they will be paid an equalisation allowance as set out below.
(a) Equalisation Allowances paid to employees prior to 1 November 1996 or under the
Organisational Review Transitional Agreement will continue to be paid as an
ongoing allowance (this applies to PSA members only).
(b)
Equalisation Allowances paid to employees prior to 1 July 1999, where
clause 10.5.5(a) above does not apply, will continue to be paid as an ongoing
allowance for five years from the date the allowance commenced.
(c)
Employees appointed to Inland Revenue prior to 1 July 1999, who are to have an
equalisation allowance commence after 1 July 1999, will have the choice of the
allowance being paid as either as an ongoing allowance for five years from the date
the allowance commences, or as a lump sum payment equivalent to the difference
in salary for the next two years.
(d)
Employees appointed to Inland Revenue after 1 July 1999 will be paid a lump sum
equalisation payment equivalent to the difference in salary for the next two years.
10.5.6 Salary rate to be unchanged in certain circumstances
Where an employee is within 5 years of eligibility for New Zealand Superannuation they
will retain their current salary unabated for a period of five years, although the indicative
salary level for their appointment to the position will be established and recorded. After 5
years, their salary will be set at either:
the level established on their appointment to the new position, or
a higher level if the person has received performance pay increases in the
intervening period.
10.6 Unplaced Staff
The change process will identify which of the following options, or any other options, will
be available to surplus staff. Details of how the options may be used and the types and
levels of financial assistance etc, may be agreed on a case by case basis following
discussions between Inland Revenue, the employee and their union.
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The options are:
10.6.1 Retraining
Retraining is an efficient and worthwhile option for dealing with staffing surpluses. Where
a retraining opportunity is identified a specific programme will be designed to meet the
needs of the individual and financial assistance will be negotiated. The maximum
assistance payable will be the average redundancy payment calculated for all employees
who are declared surplus had redundancy been an option.
10.6.2 Redeployment
For employees taking this option within the Public Service (and such other agencies as
may be agreed) the same provisions shall apply as for clause 10.4.1. Time off shall be
available for job seeking.
10.6.3 Leave Without Pay
The employee and Inland Revenue may agree to a defined period of leave without pay,
with a preference to right of appointment to future vacancies. This may include an
opportunity for retraining. Employees being considered for appointment must be able to
show they have the capability to do the job.
10.6.4 Enhanced Early Retirement
Enhanced early retirement is available to employees who have been declared redundant.
The amount of enhanced early retirement will be the equivalent to the person’s
redundancy entitlement.
Enhanced early retirement may be made available by Inland Revenue at any time to
employees who are not affected if they are replaced by an unplaced employee.
10.7 Redundancy
Declaring employees redundant is a last option.
10.7.1 Employees who commenced employment with Inland Revenue from 1 July 1999
Where the options in clause 10.6 have been exhausted the employee shall receive:
as much notice as possible and in any event not less than one month’s notice of
termination of employment or payment in lieu of notice; and
redundancy compensation of 13 weeks salary, except where an employee has more
than five years continuous service, when they will be paid an additional two weeks
pay for each subsequent year.
The maximum redundancy compensation payable will be 45 weeks pay.
10.7.2 Employees who commenced employment with Inland Revenue prior to
1 July 1999
Redundancy will be paid as per the severance/redundancy provisions of the person’s
employment agreement as at 30 June 1999. The severance provisions that applied to
Inland Revenue employees as at 30 June 1998 are attached in Appendices 1 and 2.
10.8 Sale or Transfer
In the event of restructuring, as defined in section 69OI of the Employment Relations
Amendment Act 2006, resulting in some or all employees no longer being required to
perform work for Inland Revenue, Inland Revenue will explore and negotiate with the
potential new employer whether it is in the position to offer employment to those
potentially affected employees covered by this employment agreement.
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In negotiating with the prospective employer the objective will be to arrange for the
employee to be offered employment by the new employer on substantially the same or
more favourable conditions of employment overall. As soon as possible after the
commercial arrangements are finalised, the employee will be provided with information
about the new employer, whether the employee will be offered employment by the new
employer, the basis of any such offer, the timetable for transition, and the options
available to the employee.
An employee may choose not to accept an offer of employment made by the new
employer.
For the purpose of giving effect to this clause, the parties agree that Inland Revenue may
supply to the potential new employer employment related information about employees
providing the information which is supplied and the manner in which it is supplied is
consistent with Subpart 2 of the Employment Relations Amendment Act 2006.
Where an employee's employment is being terminated by Inland Revenue by reason of the
sale, transfer or contracting out by Inland Revenue of the whole or part of its business,
nothing will require Inland Revenue to pay redundancy to the employee if:
the person or organisation acquiring the business or part being sold or transferred:
has offered the staff member employment in the business or part being sold or
transferred, and
has agreed to treat the service as if it were continuous service with that person
or organisation; and
the conditions of employment being offered to the employee by the person or
organisation acquiring the business or part being sold or transferred are
substantially the same as or more favourable than, the employee's conditions of
employment including:
any service related and redundancy conditions; and
any conditions relating to superannuation under the employment being
terminated; and
the offer of employment by the person or organisation acquiring the business, or
part being sold or transferred is an offer to employ the employee in the business
either:
in the same, or in a similar capacity as the one in which the employee was
employed; or
in a capacity that the employee is willing to accept; and
that the employment remains in the local area.
The employee may, on a without prejudice basis, however, elect to seek suitable
alternative employment with Inland Revenue through exploring available job vacancies, or
redeployment or leave without pay options. This potential to seek alternative employment
with the department will remain open up until the actual date of sale or transfer of the
business or acceptance of an offer from the person or organisation acquiring the business,
whichever is the earlier.
Formal notice of termination of employment will be issued in the event that an alternative
position or arrangement with the department cannot be secured.
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11 Integrity of the Tax System
Section 6 of the Tax Administration Act 1994 places a responsibility on all employees in
Inland Revenue to “use their best endeavours to protect the integrity of the tax system”.
11.1 Confidentiality
In accordance with section 81 of the Tax Administration Act 1994, all employees are
required to sign and observe a Declaration of Fidelity and Secrecy.
Inland Revenue will comply with the provisions of the Privacy Act 1993 and the Official
Information Act 1982.
Employees are responsible for the security of any confidential and commercially sensitive
information under their control or to which they have access. Information concerning
customers, other employees of Inland Revenue and anything to do with Inland Revenue’s
business, must be treated with the utmost confidentiality.
Such is the importance of confidentiality of information that any breach may provide
grounds for dismissal. Employees are reminded that breaches of confidentiality may also
provide grounds for prosecution.
The requirement for confidentiality continues after employment with Inland Revenue
ceases and until such time as the material in question comes into the public domain
through some other legitimate way. Any breach of this responsibility after employees have
left Inland Revenues employment may similarly provide grounds for prosecution.
11.2 Conflict of Interest
Employees should ensure that they are not involved (directly or indirectly):
in any other employment or business which may affect or compromise their ability
to perform their duties; or
in an activity in conflict with the interests of Inland Revenue.
Employees must not accept payment or other benefit in money or kind from any person or
company as an inducement or reward for any action in connection with any matter or
business transacted by or on behalf of Inland Revenue.
If employees are in any doubt they should seek prior clarification from their manager.
11.3 Intellectual Property
All work, product and all inventions, improvements, discoveries, processes, programmes
and/or systems developed by employees, or which they may become aware of, in the
performance of their duties while employed by Inland Revenue, will be fully disclosed to,
and become the sole and absolute property of the Crown.
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12 Employment Relationship Problem Resolution
Inland Revenue, the unions and employees are committed to the resolution of
employment relationship problems, including personal grievances and disputes, as close as
possible to their point of origin.
Union members have the right to be represented by their union at any stage in the
process of raising and seeking resolution of an employment relationship problem.
When there is a problem, Inland Revenue and the employee will:
take reasonable steps to advise the other about the problem, and
first seek to resolve the matter in discussions between the employee and manager,
and
normally follow any applicable internal procedures prior to seeking mediation
assistance in accordance with the Employment Relations Act 2000.
Where the problem is not able to be resolved by discussion and the use of internal
procedures, Inland Revenue and/or the employee may seek the assistance of a mediator.
The Mediation Service at MBIE will be the preferred provider for mediation assistance. The
mediation service is confidential and aims to assist Inland Revenue and the employee in
resolving the employment relationship problem.
If agreement cannot be reached with the assistance of the mediation service, the
employee may submit a personal grievance or dispute to the Employment Relations
Authority for a decision. The decision of the Authority is final and binding unless it is
appealed to the Employment Court.
An employee is required to raise a personal grievance or dispute, or make reasonable
steps to raise it, with Inland Revenue within the period of 90 days beginning with the date
on which the action alleged to amount to a personal grievance occurred or came to their
notice, whichever is the later.
If the employee wishes to raise a personal grievance or dispute after more than 90 days
after the alleged action they must have Inland Revenue’s agreement or apply to the
Employment Relations Authority to do so.
Personal Grievances are defined in Section 103 of the Employment Relations Act 2000.
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Appendix 1 – PSA Grand-parented Entitlements
Introduction
Staff employed before 1 July 1999 have some previous terms and conditions grand
parented, that are not covered in the main body of this agreement.
The following sections highlight the terms and conditions that are affected by the PSA
Collective Employment Contract (016), which have been protected for all current staff as
at 1 July 1999, except for those staff employed in the Wellington Contact Centre. These
staff have specified variations due to the terms of their employment in that business unit.
Long Service Leave
For those employees employed by Inland Revenue before 1 July 1999, long service leave
shall be granted as follows:
Qualifying Service
Entitlement
No. of years after qualification
that leave will be forfeited
10 years
2 weeks
5 years
15 years*
1 week
5 years
20 years
1 week
5 years
* Employees may elect to take the 15 years entitlement as 2 weeks’ long service leave at
20 years.
Employees with more than 20 years service will become entitled to an additional one
week’s long service leave at the end of each five years continuous employment. For
employees engaged before 1 July 1999 previous service will be taken into account in
calculating an employee’s entitlement to long service in terms of clause 1.8, “Recognition
of Previous Service.”
Retiring Leave
(a)
Eligibility
On retiring from Inland Revenue, employees are entitled to receive retiring leave,
as set out in (c) or (d) below, if they are eligible for NZ Superannuation or its
successor, or if they have given one month’s notice of their intention to retire and
meet one of the following criteria:
they have completed 40 years service, or
they were appointed (or were last appointed) to the Public Service on or after
1 August 1964, and are aged 60 years or over, or
they were appointed (or were last appointed) to the Public Service before
1 August 1964, have completed 40 years service, and are aged 60 years or
over, or
Inland Revenue has agreed to an earlier date.
(b) Part-time service
Part-time employees shall have retiring leave calculated on a pro-rata basis
according to their record of service.
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(c)
Leave accrual
Employees eligible to retire, apart from those covered by clause (d) below, shall
accrue retiring leave as follows:
Max
Service
Entitlement
Entitlement
Up to 10 years’ service
Nil
0
10 years’ service
22 days
22
10-20 years’ service
22 days plus 4.3 days per year for
each year after 10 years’ service
65
20-25 years’ service
65 days
65
More than 25 years’
65 days plus 4.4 days per year for
service
each year after 25 years’ service
131
For example: an employee retires after 27 years 240 days:
Service
Leave
25 years
65.0
2 years
8.8
240 days
2.8932 (240÷365x4.4)
27 years 240 days 76.6932 days
(Note: all service is calculated on the basis of a calendar year).
(d) Government Service Equal Pay Act 1960
Female employees appointed before 1 April 1962 who did not receive a benefit as a
result of the Government Service Equal Pay Act 1960, shall be entitled to the
following leave:
Qualification Required
Retiring Leave
Completion of 35 years service
131
Completion of 10 or more years service and retires
at the age of eligibility for National Superannuation Clause (c)
or older, or retires in terms of clause (a) above
above
(e) Previous Service
Previous service will be considered for crediting for retiring leave purposes in terms
of the ‘Crediting of Previous Service’ clause in this Appendix. Where an employee
has part-time service this will be pro-rated for the purpose of calculating retiring
leave.
(f)
Method of payment
Retiring leave shall be paid at the employee's option either in fortnightly
instalments or as a lump sum.
(g) Anticipation of retiring leave
An employee who has more than 20 years’ continuous service, or is eligible to
retire on the grounds of age or service, shall be entitled to anticipate retiring leave.
(h) Medical Retirement
An employee who has established eligibility to retire on medical grounds shall be
granted a minimum of 65 working days’ retiring leave regardless of length of
service, with the exception that an employee with more than 25 years’ service may
be granted additional leave in accordance with clause (c) above.
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Resigning Leave
(a)
Eligibility
Resigning leave is payable only to those employees who have given three months
notice of resignation, and where the work record is satisfactory.
(b) Leave accrual
Resigning leave may be granted to employees who have not reached their retiring
age at the following rate:
Service
Entitlement
Max
Entitlement
Up to 20 years’ service
nil
0
20 years’ service
32 days
32
20-39½ years’ service
32 days plus 1.44 days per year for
each year after 20 years’ service
60
For example: an employee resigns after 27 years 240 days:
Service
Leave
20 years
32.0
7 years
10.08
240 days
0.9468 (240÷365x1.44)
27 years 240 days 43.0268 days
(c)
Impact of Long Service Leave
Where an employee has taken long service leave prior to resignation, the resigning
leave due is to be reduced by the amount of long service leave taken. For each
complete period of six months worked after the taking of long service leave, an
additional credit of one day is to be granted up to a maximum of their long service
leave entitlement.
(d) Resignation for ill health
Where an employee resigns on the grounds of ill health the full resigning leave
entitlement will be granted and no reduction will be made for any long service
leave taken.
(e) Impact of part-time service
Resigning leave entitlements for reduced hour or part-time employees will reflect
the pattern of service of the employee.
(f)
Previous Service
Previous service will be considered for crediting for resigning leave purposes in
terms of the ‘Crediting of Previous Service’ clause in this Appendix.
Crediting of Previous Service
Staff employed prior to the commencement of the PSA contract 008 shall be
entitled to the service recognition provisions of the Inland Revenue Department
Collective Employment Contract (004 or 005) which expired on 29 February 1996,
provided any such employee was a party to that contract.
Where previous service with other New Zealand organisations is seen to be relevant
and valuable, Inland Revenue has the discretion to recognise it.
Previous service that ended with the employee accepting either a severance or
enhanced early retirement payment under any restructuring and surplus staffing
provisions of any organisation listed in Schedule 1 of the State Sector Act 1988 will
not be recognised.
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Payment to the Estate of a Deceased Employee
On the death of an employee, a cash grant in lieu of long service leave and retiring
leave shall be approved for payment to the employee’s estate. Any bereavement
grant made under this agreement is to be deducted from any retiring leave
entitlement.
Severance Compensation
Where the options for unplaced staff available under this agreement have been
exhausted, the employee shall be given one month's notice and severance. The
severance is made up of the following components:
(a)
Severance Compensation
The severance component is as follows:
Completed years of continuous service
Percentage of gross salary
Less than one year
25.0%
Year 2 to Year 7 (inclusive)
4.0% for each year
Year 8 to Year 15 (inclusive)
5.0% for each year
Year 16 to Year 20 (inclusive)
3.5% for each year
The severance compensation for service is cumulative up to a maximum of 20
years’ service. The maximum severance compensation payable is 106.5% of the
total gross salary.
For employees who joined Inland Revenue on or from 1 July 1996, or for
employees on Individual Contracts based on either the PSA Collective (004) or the
IRD Collective (005), who joined the PSA CEC (011) after 1 July 1996, the
maximum severance compensation payable is 100% of the employee’s total gross
salary.
(b)
Payment for Dependants
$1200 for one person (other than a dependent child) who is dependent on the
employee; and
$2400 for each dependent child of the employee.
(c)
Cessation Leave
Cessation Leave in accordance with the table below will be paid, subject to the
leave being reduced by the amount of paid anticipated retiring leave already taken.
Previous service will be considered for crediting for cessation leave purposes in
terms of the Crediting of Previous Service clause in this Appendix.
Cessation leave accrues at the following rate:
Service
Entitlement (days)
Up to 5 years’ service
0
5-10 years’ service
22
10-15 years’ service
44
15-25 years’ service
65
More than 25 years’
65 days plus 4.4 days per year for each year after
service
25 years’ service up to a maximum of 131 days
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For example: an employee receives a redundancy after 27 years 240 days:
Service
Leave
25 years
65.0
2 years
8.8
240 days
2.8932 (240÷365x4.4)
27 years 240 days 76.6932 days
Where an employee has previous part-time service, the entitlement to cessation
leave will be reduced in proportion to the amount of time the employee worked
reduced hours.
Earlier periods of service may be credited provided they:
did not end with the employee accepting either a severance or an enhanced
early retirement under restructuring or surplus staffing provisions; and
the employee joined Inland Revenue within one month of leaving the previous
employer.
(d)
Other Leave
Outstanding annual leave and long service leave may be separately cashed up.
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Appendix 2 – Taxpro Grand-parented Entitlements
Policy
Inland Revenue recognises that previous employment conditions covered some matters
that it no longer wishes to offer new staff. Staff employed before 1 July 1999 will have
some previous terms and conditions protected for the duration of their employment with
Inland Revenue or until such time as they individually agree to change any or all of the
protected provisions.
Guidelines
Staff on Inland Revenue Employment Contracts (014) & (015), who were employed at 1
July 1999 had some terms and conditions protected. These ‘protected entitlements’ are
specified in the contract letter each individual staff member was given.
Sick leave entitlements;
Long service leave;
Retiring leave (including medical retirement);
Resigning leave;
Death of an Employee with Protected Provisions;
Crediting of previous service (including continuity of service);
State Servant on Transfer;
Remuneration;
Information Technology remuneration;
Severance Compensation;
Equalisation allowance.
Sick Leave Entitlements
Protected Provisions
Sick leave granted in terms of this contract is not in addition to the special leave
prescribed in the Holidays Act 1981.
Permanent Employees Appointed Prior to 12 March 1993
Permanent employees appointed to Inland Revenue prior to 12 March 1993 will receive the
following sick leave entitlements on full pay based on their length of service:
Service
Entitlement
Over 9 months and up to 5 years 46 days less leave already taken
Over 5 years and up to 10 years
92 days less leave already taken
Over 10 years and up to 20 years 183 days less leave already taken
Over 20 years and up to 30 years 275 days less leave already taken
Over 30 years
365 days less leave already taken
With the change to the Human Rights Act there may be instances where staff will continue
to work past the nominal retiring age of 65. Where staff have more than 40 years service
the sick leave entitlement will continue to accumulate at the rate of 9 days a year.
Part-time Employees
Permanent part-time employees appointed to Inland Revenue prior to 12 March 1993 are
entitled to sick leave on pay as above. A day is based on an employee’s average working
day (hours worked per week divided by 5).
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Calculation of sick leave
Sick leave will be deducted in hours on the basis of the hours normally worked on that
day, for both full and part-time employees. Working days only will be deducted.
On and from your next anniversary date after 23 April 2007 you may access an additional
2 days paid sick leave per annum (from 9 days per annum to 11 days per annum).
On and from your next anniversary date after the implementation date of CA 028,
provided you have more than two years continuous service you may access up to 15 days
paid sick leave per annum (from 11 days per annum to 15 days per annum).
Permanent Employees Appointed Since 12 March 1993
Permanent employees appointed to Inland Revenue since 12 March 1993 are entitled to
the sick leave provisions as per Section 7.4 of Inland Revenue’s Employment Contracts (as
at 1 July 1999).
Long Service Leave Entitlements
Protected Provision
An employee who has attained an entitlement under either the 004 Collective Contract or
005 Individual Employment Contract will continue to be entitled to long service leave in
terms of that contract.
Otherwise long service leave shall be granted as follows:
Service
Entitlement
No of years after qualification
that leave will be forfeited
10 years
2 weeks
5 years
15 years*
1 week
5 years
20 years*
1 week
5 years
* Employees may elect to take the 15 year entitlement as 2 weeks’ long service leave at
20 years.
20 years’ Service
A further one week’s long service leave will be credited at five-yearly intervals. This first
entitlement under this provision will become available as follows:
Employees who have completed more than 20 years’ service, as at 1 July 1996, will
be entitled to an additional one week’s long service leave on 1 July 2001.
Employees who complete 20 years’ service after the commencement of this contract will
receive a further one week’s long service leave on completion of 25 year’s service.
Taking Leave
Long service leave must be taken in one period and within five years of qualification.
Part-time Employees
Reduced hours or part-time employees are to receive a pro-rata reduction of pay but not
of time during long service leave.
Previous Service
Previous service will be considered for crediting for long service leave purposes in terms of
“crediting of previous service” as set out in clause 1.8 of the Collective Agreement.
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Qualifying Period
The qualifying period for long service leave shall cease on the day an employee retires, but
excludes any additional service which may accrue as a result of retiring leave being paid
fortnightly after the last day of duty.
Forfeiture of Entitlement
An employee who resigns or who has given notice of resignation, or who is dismissed, will
forfeit any untaken long service leave to which they may be entitled.
Retiring Leave
Eligibility
Retiring leave as shown below shall be granted to all employees who have reached
agreement with Inland Revenue on their date of retirement.
Part- time Service
Part-time employees shall have retiring leave calculated on a pro-rata basis according to
their record of service.
Accrual
Employees having reached agreement on their date of retirement, apart from those
covered in the Government Service Equal Pay Act 1960, shall accrue retiring leave as
follows:
Service
Entitlement
Max
Entitlement
Up to 10 years’ service
Nil
0
10 years’ service
22 days
22
10-20 years’ service
22 days plus 4.3 days per year for
65
each year after 10 years’ service
20-25 years’ service
65 days
65
More than 25 years’ service
65 days plus 4.4 days per year for
131
each year after 25 years’ service
For example: an employee retires after 27 years 240 days:
Service
Leave
25 years
65.0
2 years
8.8
240 days
2.8932 (240 divided by 365 x 4.4)
27 years 240 days
76.6932 days
(Note: all service is calculated on the basis of a calendar year).
Government Service Equal Pay Act 1960
Female employees appointed before 1 April 1962 who did not receive a benefit as a result
of the Government Service Equal Pay Act 1960, shall be entitled to the following leave:
Qualification Required
Retiring Leave
Completion of 35 years service
131
Completion of 10 or more years service and Same as prescribed in “leave accrual” above
having reached agreement on their
retirement date
Previous Service
Previous service will be considered for crediting for retiring leave purposes in terms of
“crediting of previous service” as set out in clause 1.8 of the Collective Agreement.
Where an employee has part-time service this will be pro-rated for the purposes of
calculating retiring leave.
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Payment
Retiring leave shall be paid at the employee’s option either in fortnightly instalments or as
a lump sum.
Anticipating Leave
An employee who has more than 20 years’ continuous service, or has reached agreement
with Inland Revenue on their date of retirement, shall be entitled to anticipate retiring
leave.
Medical Retirement
The Chief Executive may at their discretion approve the early retirement of an employee
on medical grounds.
An employee who has established eligibility to retire on medical grounds shall be granted a
minimum of 65 working days’ retiring leave regardless of length of service, with the
exception that an employee with more than 25 years’ service may be granted additional
leave as prescribed in “leave accrual” above.
Resigning Leave
Eligibility
Resigning leave is payable only to those employees who have given three months notice of
resignation, and where the work record is satisfactory.
Leave Accrual
Resigning leave may be granted to employees who have not reached their eligibility to
retire at
the following rate:
Service
Entitlement
Max
Entitlement
Up to 20 years’ service
Nil
0
20 years’ service
32 days
32
20 to 39 ½ years’
32 days plus 1.44 days per year for each
60
service
year after 20 years' service
For example: an employee resigns after 27 years 240 days:
Service
Leave
20 years
32.00
7 years
10.08
240 days
0.9468 (240 divided by 365 x 1.44)
----------
---------
27 years 240 days
43.0268 days
Impact of Leave
Where an employee has taken long service leave prior to resignation, the resigning leave
due is to be reduced by the amount of long service leave taken. For each complete period
of six months worked after the taking of long service leave, an additional credit of one day
is to be granted up to a maximum of their long service leave entitlement.
Resignation for Ill Health
Where an employee resigns on the grounds of ill health the full resigning leave entitlement
will be granted and no reduction will be made for any long service leave taken.
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Impact on Part-time Service
Resigning leave entitlements for reduced hour or part-time employees will reflect the
pattern of service of the employee.
Death of an Employee
Entitlements
On the death of an employee Inland Revenue may approve a cash (compassionate) grant
to be paid to the employee’s family. The value of the compassionate grant should reflect
the staff member’s length of current continuous service with Inland Revenue, salary,
personal circumstances, other payments pending or already made.
A cash grant in lieu of long service leave and retiring leave shall be approved for payment
to the employee’s estate.
Any compassionate grant made is to be deducted from any retiring leave entitlement.
Special Duties Allowance
Eligibility
This is protected for those staff employed before 1 July 1999 who are receiving a Special
Duties Allowance as at 1 July 1999. This is protected for the previously specified and
agreed duration of the “acting” role. This also applies to any extension of the original pre 1
July 1999 agreement. Any future opportunities or agreements entered into post 1 July
1999 will be paid in accordance with clause 9.2 of this Collective Agreement.
A special duties allowance is payable when an employee:
is required to perform the duties of a higher graded position while the incumbent is
absent; AND
performs the full range of duties and responsibilities, including planning and
management; AND
performs competently.
Qualifying Period
The employee must act in the higher position for 10 working days each time the special
duties are worked. This may be up to two periods of not less than 5 days in that or a
similar position.
Rate and Maximum
The allowance is payable at the rate of 7.5% of the acting employee’s salary unless:
only some of the duties and responsibilities are undertaken; OR
there is a requirement to undertake the full duties and responsibilities but the
employee is unable to do so; OR
two or more employees are acting in the position
in which case a lower rate is payable.
Backdating
If an employee is appointed to a position where they had previously received a special
duties allowance at the full rate, the effective date of the promotion may be backdated to
the commencement of the allowance.
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
64
Severance Compensation
Entitlements
Where all options and any other alternatives have been exhausted the
employee shall be given one month’s notice and severance. The severance is made up of
the following components:
The severance component is as follows:
Completed years of
Percentage of gross
continuous service
salary
Less than one year
25.0%
Year 2 to Year 7 (inclusive)
4.0% for each year
Year 8 to Year 15 (inclusive)
5.0% for each year
Year 16 to Year 20 (inclusive)
3.5% for each year
The sever
ance compensation for service is cumulative up to a maximum of 20 years’
service. The maximum severance compensation payable is 106.5% of the total gross
salary.
Note, for:
Taxpro & IEC staff, and
All employees who joined Inland Revenue on or from 1 July 1996, and
Employees on individual contracts based on either the PSA Collective (004) or the
IRD Collective (005), who joined the PSA Contract (011) after 1 July 1996,
the maximum severance compensation payable is 100% of the total gross salary.
Payments for Dependants: $1200 for one person (other than a dependent child)
who is dependent on the employee and receives a gross income of less than $178
per week; AND
$2400 for each dependent child of the employee.
Cessation Leave
Cessation leave in accordance with the table below will be paid, subject to the leave being
reduced by the amount of paid anticipated retiring leave already taken.
Previous service will be considered for crediting for cessation leave purposes in terms of
“crediting of previous service” earlier in this section.
Cessation leave accrues at the following rate:
Service
Entitlement (days)
Up to 5 years’ service
0
5-10 years’ service
22
10-15 years’ service
44
15-25 years’ service
65
More than 25 years’
65 days plus 4.4 days per year
service
for each year after 25 years’
service up to a maximum of
131 days
For example: an employee receives a redundancy after 27 years 240 days:
SERVICE
LEAVE
25 years
65.0
2 years
8.8
240 days
2.8932 (240 divided by 365 x 4.4)
27 years 240 days 76.6932 days
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
65
Where an employee has previous part-time service, the entitlement to cessation leave will
be reduced in proportion to the amount of time the employee worked reduced hours.
Other Leave
Outstanding annual leave and long service leave may be separately cashed up.
Dependent Child
Means all children up to the age of 15 years and all children between the ages of 15 and
18 who are not:
in paid employment; OR
in receipt of a state benefit; OR
in receipt of a basic grant or an independent circumstances grant under the
Student Allowances Regulations, including those for whom employees are paying
child support in terms of the Child Support Act 1991. Where both parents are
declared surplus only one parent can claim for dependent children. It is the
employee’s choice as to which one claims.
Total Gross Salary
The basic taxable salary, plus overtime, plus regular taxable allowances paid on a
continuous basis, which either attract overtime or penal payments or are paid on an hourly
basis for all hours worked, plus penal payments (T1/4, T1/2, T1 and T2) or allowances in
lieu thereof for those employees working shift hours of work
.
In case of employees on parental leave, total gross earnings shall be the total gross salary
at the time of taking leave.
Equalisation Allowance
Entitlements
Where necessary the employee’s salary in the new position will be maintained by an
ongoing equalisation allowance (abating by future salary increases) or at the employee’s
option a lump sum payment equivalent to the difference in salary over two years.
Any equalisation allowance granted after 31 July 1997 will be paid, at the employee’s
option either as:
ongoing allowance (abating by future salary increases) for a period of 5 years; OR
a lump sum equivalent to the salary difference over 2 years.
Where an employee established their right to retire within 5 years of their actual
retirement date, they shall retain their current grade and salary unabated.
Where necessary the employee’s salary in the new position will be maintained by an
ongoing equalisation allowance (abating by future salary increases) or at the employee’s
option a lump sum payment equivalent to the difference in salary over two years. This
applies to staff appointed to Inland Revenue prior to 1 July 1996 only.
Equalisation allowances granted after 31 July 1997 (and for new employees appointed
after 1 July 1996) will be paid, at the employee’s option either as:
ongoing allowance (abating by future salary increases) for a period of 5 years; OR
a lump sum equivalent to the salary difference over 2 years.
Where an employee established their right to retire within 5 years of their actual
retirement date, they shall retain their current grade and salary unabated.
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
66
Appendix 3 – Pay Bands
1 July 2015 (incl 1% increase)
65%
Minimum
100%
Maximum
BPSB
$25,925
$34,700
$39,885
$45,868
BPSC
$28,798
$38,544
$44,304
$50,950
BPSD
$32,629
$42,669
$50,199
$57,729
BPSE
$37,692
$49,290
$57,988
$66,686
BPSF
$42,603
$55,712
$65,543
$75,374
BPSG
$47,743
$62,433
$73,450
$84,468
BPSH
$56,716
$74,167
$87,255
$100,343
BPSI
$64,506
$84,354
$99,240
$114,126
BPSJ
$71,507
$93,509
$110,010
$126,512
BPSK
$77,969
$101,960
$119,953
$137,946
BPSL
$88,077
$115,178
$135,503
$155,828
INVA
$35,362
$46,243
$54,403
$62,563
INVB
$42,603
$55,712
$65,543
$75,374
INVC
$47,743
$62,433
$73,450
$84,468
INVD
$56,716
$74,167
$87,255
$100,343
INVE
$64,506
$84,354
$99,240
$114,126
INVF
$74,686
$97,667
$114,902
$132,137
INVG
$80,883
$105,771
$124,436
$143,101
Minimum increases to 87%
1 July 2016 (incl 1% increase)
65%
Minimum
100%
Maximum
BPSB
$26,185
$35,853
$40,284
$46,327
BPSC
$29,086
$39,825
$44,747
$51,459
BPSD
$32,956
$43,096
$50,701
$58,306
BPSE
$38,069
$49,783
$58,568
$67,353
BPSF
$43,029
$56,268
$66,198
$76,128
BPSG
$48,220
$63,057
$74,185
$85,313
BPSH
$57,283
$74,909
$88,128
$101,347
BPSI
$65,151
$85,197
$100,232
$115,267
BPSJ
$72,222
$94,444
$111,110
$127,777
BPSK
$78,749
$102,980
$121,153
$139,326
BPSL
$88,958
$116,329
$136,858
$157,387
INVA
$35,716
$46,705
$54,947
$63,189
INVB
$43,029
$56,268
$66,198
$76,128
INVC
$48,220
$63,057
$74,185
$85,313
INVD
$57,283
$74,909
$88,128
$101,347
INVE
$65,151
$85,197
$100,232
$115,267
INVF
$75,433
$98,643
$116,051
$133,459
INVG
$81,692
$106,828
$125,680
$144,532
Minimum increases to 89%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
67
1 July 2017 (incl 1% increase)
65%
Minimum
100%
Maximum
BPSB
$26,447
$36,211
$40,687
$46,790
BPSC
$29,376
$40,223
$45,194
$51,973
BPSD
$33,285
$43,527
$51,208
$58,889
BPSE
$38,450
$50,281
$59,154
$68,027
BPSF
$43,459
$56,831
$66,860
$76,889
BPSG
$48,703
$63,688
$74,927
$86,166
BPSH
$57,856
$75,658
$89,009
$102,360
BPSI
$65,802
$86,049
$101,234
$116,419
BPSJ
$72,944
$95,388
$112,221
$129,054
BPSK
$79,537
$104,010
$122,365
$140,720
BPSL
$89,848
$117,493
$138,227
$158,961
INVA
$36,072
$47,172
$55,496
$63,820
INVB
$43,459
$56,831
$66,860
$76,889
INVC
$48,703
$63,688
$74,927
$86,166
INVD
$57,856
$75,658
$89,009
$102,360
INVE
$65,802
$86,049
$101,234
$116,419
INVF
$76,188
$99,630
$117,212
$134,794
INVG
$82,509
$107,896
$126,937
$145,978
Minimum remains at 89%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
68
Appendix 4 – Positions in Pay Band
Banded Pay Structure (BPS) - Jobs and bands by business group.
Business Transformation
Job
Position Title
IR Pay Band
Band parameters
Number
675
Office Administrator
BPSE
85% - 115%
Change
Job
Position Title
IR Pay Band
Band parameters
Number
1073
Senior Analyst
BPSI
85% - 115%
1074
Senior Advisor
BPSI
85% - 115%
1078
Senior Planning Advisor
BPSJ
85% - 115%
678B
Enterprise Portfolio Principal Analyst
BPSK
85% - 115%
Change - Enterprise Architecture
Job
Position Title
IR Pay Band
Band parameters
Number
1042
Architect
BPSI
65% - 115%
894
Senior Enterprise Architect
BPSL
85% - 115%
1041
Senior Enterprise Solutions Architect
BPSL
85% - 115%
Change - Portfolio Delivery
Job
Position Title
IR Pay Band
Band parameters
Number
817
Advisor Capability & Business Support
BPSG
85% - 115%
805
Capability Advisor
BPSI
85% - 115%
1039
Practice Coordinator
BPSE
85% - 115%
923
Senior Advisor Capability & Business Support
BPSI
85% - 115%
1038
Senior Advisor Capability & Practice Support
BPSI
85% - 115%
806B
Senior Analyst EPMO
BPSI
85% - 115%
818
Team Administrator
BPSD
85% - 115%
Change - Service Design & Implementation
Job
Position Title
IR Pay Band
Band parameters
Number
891
Business Analyst
BPSG
85% - 115%
812
Business Designer
BPSG
85% - 115%
898
Business Rules Analyst
BPSG
85% - 115%
896
Business Rules Architect
BPSK
85% - 115%
897A
Business Rules Author
BPSF
85% - 115%
899
Business Rules Centre Coordinator
BPSE
85% - 115%
811
Capability Advisor
BPSJ
85% - 115%
813
Design Lead
BPSH
85% - 115%
535
Design Portfolio Lead
BPSJ
85% - 115%
669B
e-Business Senior Consultant
BPSJ
85% - 115%
344
Project Coordinator
BPSF
85% - 115%
892
Senior Business Analyst
BPSH
85% - 115%
897B
Senior Business Rules Author
BPSH
85% - 115%
900B
Senior Business Rules Business Advisor
BPSJ
85% - 115%
1098
Technical Advisor
BPSH
85% - 115%
Corporate Services - Communications & Inquiry
Job
Position Title
IR Pay Band
Band parameters
Number
795
Administration Assistant, Corporate Communications
BPSD
85% - 115%
181
Senior Advisor (Corporate Accountability)
BPSH
85% - 115%
Corporate Integrity & Assurance - Procurement
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
69
Job
Position Title
IR Pay Band
Band parameters
Number
1001
Commercial Engagement Specialist
BPSH
85% - 115%
1002A
Procurement Specialist
BPSG
85% - 115%
873
Purchasing Officer Procurement
BPSE
85% - 115%
1000
Purchasing Team Leader
BPSG
85% - 115%
1136
Senior Probity Specialist
BPSJ
85% - 115%
1002B
Senior Procurement Specialist
BPSI
85% - 115%
Corporate Integrity & Assurances - Risk & Assurance
Job
Position Title
IR Pay Band
Band parameters
Number
668
Administrator (Integrity Assurance)
BPSE
85% - 115%
840
Administrator (Internal Audit)
BPSE
85% - 115%
153
Advisor (Integrity Assurance)
BPSG
85% - 115%
213
Advisor Risk Services
BPSF
85% - 115%
221
Auditor Internal Audit
BPSG
85% - 115%
211
CAAT Analyst
BPSH
85% - 115%
409
Personal Assistant to National Manager
BPSD
85% - 115%
152
Senior Advisor Integrity Assurance
BPSH
85% - 115%
212
Senior Advisor Risk Services
BPSH
85% - 115%
215
Senior Auditor (Internal Audit)
BPSH
85% - 115%
Information, Intelligence & Communications - Analytics & Insight
Job
Position Title
IR Pay Band
Band parameters
Number
80
Analyst
BPSG
65% - 115%
1014
Compliance Strategist
BPSL
85% - 115%
229
Investigator (Computer Tax Audit)
INVC
65% - 115%
188
National Advisor (NARU)
BPSJ
85% - 115%
1015
Principal Advisor Compliance Planning & Development
BPSL
85% - 115%
888
Principal Advisor Evaluation
BPSK
85% - 115%
555
Principal Analyst
BPSK
85% - 115%
907
Researcher/Evaluator
BPSH
85% - 115%
79
Senior Analyst
BPSI
85% - 115%
228
Senior Investigator (Computer Tax Audit)
INVF
85% - 115%
889
Senior Researcher/Senior Evaluator
BPSI
85% - 115%
1016B
Senior Strategy Advisor
BPSJ
85% - 115%
1016A
Strategy Advisor
BPSH
85% - 115%
855
Team Administrator
BPSD
85% - 115%
579
Team Leader
BPSI
85% - 115%
Information, Intelligence & Communications - Communications
Job
Position Title
IR Pay Band
Band parameters
Number
182
Advisor (Corporate Accountability)
BPSG
85% - 115%
145A
Communications Advisor
BPSG
65% - 115%
724A
Customer Information Advisor
BPSG
65% - 115%
90
Editor
BPSE
85% - 115%
478
Personal Assistant to Corporate Affairs
BPSD
85% - 115%
1124
Principal Advisor Communications
BPSK
85% - 115%
787B
Principal Content Management Specialist
BPSI
85% - 115%
145B
Senior Communications Advisor
BPSH
85% - 115%
766
Senior Communications Advisor/Editor PAD
BPSH
85% - 115%
787A
Senior Content Management Specialist
BPSH
85% - 115%
724B
Senior Customer Information Advisor
BPSH
85% - 115%
245
Senior Editor
BPSG
85% - 115%
784B
Senior Web Content Editor
BPSG
85% - 115%
785B
Senior Web Specialist
BPSH
85% - 115%
1125
Team Leader
BPSH
85% - 115%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
70
Information, Intelligence & Communications – Communications (cont)
Job
Position Title
IR Pay Band
Band parameters
Number
784A
Web Content Editor
BPSE
65% - 115%
501
Web Publishing Advisor
BPSE
85% - 115%
785A
Web Specialist
BPSG
65% - 115%
Information, Intelligence & Communications - Customer Strategy
Job
Position Title
IR Pay Band
Band parameters
Number
1118
Senior Advisor Planning
BPSH
85% - 115%
Information, Intelligence & Communications - Information Management
Job
Position Title
IR Pay Band
Band parameters
Number
1134
Senior Advisor Information Management
BPSI
85% - 115%
Information, Intelligence & Communications - Stakeholder Relations
Job
Position Title
IR Pay Band
Band parameters
Number
2
Advisor Ministerial Services Drafting Unit
BPSG
85% - 115%
460
Analyst Stakeholder & Relationship Management
BPSE
85% - 115%
425
Case Management Officer
BPSE
85% - 115%
676
Correspondence Coordinator (Hamilton)
BPSC
85% - 115%
614
Editorial Advisor Ministerial Services
BPSG
85% - 115%
1130
Senior Advisor Diversity
BPSH
85% - 115%
564
Senior Advisor Stakeholder Engagement
BPSH
85% - 115%
688
Senior Officer (Ministerial Services)
BPSF
85% - 115%
424
Senior Analyst Stakeholder Relations
BPSH
85% - 115%
612
Workflow Coordinator
BPSC
85% - 115%
Office of the Chief Tax Counsel
Job
Position Title
IR Pay Band
Band parameters
Number
459
Advisor Technical Services
BPSG
85% - 115%
1035
Business Analyst OCTC
BPSG
85% - 115%
199
Information & Research Officer
BPSE
85% - 115%
1033
Information Processes Coordinator
BPSF
85% - 115%
91
Information Services Librarian
BPSF
65% - 115%
856
Instructional Designer
BPSH
85% - 115%
266
Learning and Development Advisor
BPSF
85% - 115%
205
OCTC Personal Assistant/Team Secretary
BPSD
85% - 115%
202
PA to Chief Tax Counsel
BPSF
85% - 115%
679
Programme Coordinator, Public Rulings
BPSG
85% - 115%
863B
Senior Solicitor I/Senior Tax Advisor I
BPSI
85% - 115%
863C
Senior Solicitor II/Senior Tax Advisor II
BPSK
85% - 115%
832
Senior Tax Trainer and Developer
BPSI
85% - 115%
1034
Senior Technical & Liaison Advisor
BPSH
85% - 115%
863A
Solicitor/Tax Advisor
BPSG
65% - 115%
580
Team Leader Administrative Services
BPSF
85% - 115%
864
Technical Training & Development Coordinator
BPSD
85% - 115%
People & Culture
Job
Position Title
IR Pay Band
Band parameters
Number
798
Business Optimisation Advisor
BPSH
65% - 115%
880A
Payroll Officer
BPSE
85% - 115%
1044
Personnel Services Officer
BPSC
85% - 115%
880B
Senior Payroll Officer
BPSF
85% - 115%
881B
Senior System Administrator
BPSH
85% - 115%
881A
System Administrator
BPSF
85% - 115%
906
Team Leader Delivery National L&D
BPSH
85% - 115%
19
Trainer National L&D
BPSF
85% - 115%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
71
Policy & Strategy - Strategic Planning
Job
Position Title
IR Pay Band
Band parameters
Number
861
Senior Advisor, Strategic Planning
BPSJ
85% - 115%
576
Strategic Analyst (Corporate Strategy)
BPSH
85% - 115%
Performance, Facilities & Finance
Job
Position Title
IR Pay Band
Band parameters
Number
806A
Analyst EPMO
BPSH
85% - 115%
267
Business Management Services Administrator
BPSD
85% - 115%
803
Business Optimisation Systems Administrator
BPSE
85% - 115%
376C
F&P Accountant (experienced)
BPSG
85% - 115%
376B
F&P Advisor (experienced)
BPSG
85% - 115%
376A
F&P Analyst (experienced)
BPSG
85% - 115%
20E
F&P Assistant Accountant
BPSF
85% - 115%
20D
F&P Assistant Advisor
BPSF
85% - 115%
20C
F&P Assistant Analyst
BPSF
85% - 115%
163D
F&P Crown Advisor (Cash Management)
BPSD
85% - 115%
163C
F&P Graduate Accountant
BPSD
85% - 115%
163B
F&P Graduate Advisor
BPSD
85% - 115%
163A
F&P Graduate Analyst
BPSD
85% - 115%
376D
F&P Planner (experienced)
BPSG
85% - 115%
379C
F&P Senior Accountant (reporting to a Team Leader)
BPSH
85% - 115%
379G
F&P Senior Accountant (reporting to Manager)
BPSH
85% - 115%
379B
F&P Senior Advisor (reporting to a Team Leader)
BPSH
85% - 115%
379F
F&P Senior Advisor (reporting to Manager)
BPSH
85% - 115%
379A
F&P Senior Analyst (reporting to a Team Leader)
BPSH
85% - 115%
379E
F&P Senior Analyst (reporting to Manager)
BPSH
85% - 115%
20A
F&P Senior Crown Revenue Advisor
BPSF
85% - 115%
379D
F&P Senior Planner (reporting to a Team Leader)
BPSH
85% - 115%
379H
F&P Senior Planner (reporting to Manager)
BPSH
85% - 115%
20B
F&P Senior Shared Services Advisor
BPSF
85% - 115%
163E
F&P Shared Services Advisor
BPSD
85% - 115%
632
F&P Team Leader Portfolio
BPSI
85% - 115%
1057
Facilities Management Optimisation Advisor
BPSH
65% - 115%
358
Information Analyst - Records
BPSE
85% - 115%
548
Personal Assistant to Financial Controller
BPSD
85% - 115%
904
Principal Advisor - Finance & Planning
BPSK
85% - 115%
792
Property & Assets Advisor
BPSG
85% - 115%
884
Property Coordinator
BPSF
85% - 115%
389
Records Officer
BPSD
85% - 115%
1007
Senior Facilities Management Advisor
BPSH
85% - 115%
799
Team Administrator
BPSD
85% - 115%
633
Team Leader - Finance & Planning (Operations)
BPSG
85% - 115%
87
Team Leader (BMSD)
BPSG
85% - 115%
878
Team Leader (Service Desk & Systems)
BPSH
85% - 115%
1083
Technical Accountant
BPSH
85% - 115%
85
Facilities Management Officer
BPSC
85% - 115%
Service Delivery - General
Job
Position Title
IR Pay Band
Band parameters
Number
872
Events Coordinator
BPSE
85% - 115%
294
Technical & Service Advisor
BPSG
85% - 115%
238
Service Officer - LE & Special Audit
BPSE
85% - 115%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
72
Service Delivery - Business Planning & Integration
Job
Position Title
IR Pay Band
Band parameters
Number
242
Advisor (IRS)
BPSG
85% - 115%
1106
Advisor Planning & Reporting
BPSG
85% - 115%
1143
Compliance Strategist - BPI
BPSL
85% - 115%
348
Economist (IRS)
BPSH
85% - 115%
1025A
Interventions Advisor
BPSG
85% - 115%
1108
Principal Advisor Capability
BPSK
85% - 115%
1104
Principal Advisor Change/Integration
BPSK
85% - 115%
1109
Principal Advisor Compliance
BPSL
85% - 115%
1024
Principal Interventions Advisor
BPSL
85% - 115%
1105
Senior Advisor Planning & Reporting
BPSH
85% - 115%
1025B
Senior Interventions Advisor
BPSH
85% - 115%
1144B
Senior Strategy Advisor - BPI
BPSJ
85% - 115%
1144A
Strategy Advisor - BPI
BPSH
85% - 115%
1107
Team Administrator
BPSD
85% - 115%
Service Delivery - Collections
Job
Position Title
IR Pay Band
Band parameters
Number
1012
Advisor/Analyst Collections
BPSG
85% - 115%
919A
Business Analyst
BPSG
85% - 115%
782A
Collections Officer (Level 1)
BPSD
65% - 115%
782B
Collections Officer (Level 2)
BPSE
85% - 115%
537
National Advisor Collections
BPSJ
85% - 115%
781
Recovery and Enforcement Specialist
BPSH
85% - 115%
1013
Senior Advisor/Analyst Collections
BPSH
85% - 115%
1094
Team Administrator
BPSD
85% - 115%
1006
Team Leader Collections
BPSH
85% - 115%
Service Delivery - Customer Services
Job
Position Title
IR Pay Band
Band parameters
Number
887A
Advisor/Analyst
BPSG
65% - 115%
1018
Business Support Administrator
BPSD
85% - 115%
902A
Community Compliance Officer Level 1
BPSE
85% - 115%
902B
Community Compliance Officer Level 2
BPSF
85% - 115%
673
Community Relationships Advisor
BPSF
85% - 115%
594
Community Relationships Leader (Customer Services)
BPSI
85% - 115%
674
Community Relationships Representative
BPSE
85% - 115%
770
Customer Service Specialist - Advanced
BPSE
85% - 115%
769B
Customer Service Specialist (Applied)
BPSD
85% - 115%
769A
Customer Service Specialist (Fundamental)
BPSC
65% - 115%
64
Help Desk Operator (Call Centres)
BPSF
85% - 115%
823
Learning & Development Coordinator
BPSF
85% - 115%
436A
Revenue Assessment Officer Level 1
BPSB
85% - 115%
436B
Revenue Assessment Officer Level 2
BPSC
85% - 115%
887B
Senior Advisor/Analyst
BPSH
85% - 115%
783
Team Leader Assistance (Customer Services)
BPSG
85% - 115%
903
Team Leader Community Compliance (Customer
BPSH
85% - 115%
Services)
66
Team Leader Help Desk (Customer Services)
BPSG
85% - 115%
434
Team Leader Operations Delivery (Customer Services)
BPSG
85% - 115%
704
Trainer/Coach/Facilitator
BPSE
85% - 115%
1045
Workplace Services Officer - Service Delivery
BPSC
85% - 115%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
73
Service Delivery - Investigations & Advice
Job
Position Title
IR Pay Band
Band parameters
Number
920
Senior Advisor Investigations & Advice
BPSH
85% - 115%
477
Compliance Support Officer
BPSB
85% - 115%
764
Document Management Software Coordinator & Trainer
BPSE
85% - 115%
237
Investigations and Legal Officer (Bus Services)
BPSF
85% - 115%
754
Investigations and Legal Officer Special Audit
BPSF
85% - 115%
27A
Investigations Officer (L1)
INVA
85% - 115%
517
Investigations Team Leader
INVE
85% - 115%
27B
Investigator (L2)
INVB
85% - 115%
27C
Investigator (L3)
INVC
85% - 115%
27D
Investigator (L4)
INVD
85% - 115%
743
Learning & Development Advisor - Assurance
BPSG
85% - 115%
40
Legal Executive - LTS
BPSD
85% - 115%
552
Principal Advisor
BPSL
85% - 115%
25
Senior Investigator
INVF
85% - 115%
808
Senior Solicitor
BPSK
85% - 115%
809
Senior Technical Advisor
BPSK
85% - 115%
573A
Solicitor Level 1
BPSF
65% - 115%
573B
Solicitor Level 2
BPSG
85% - 115%
573C
Solicitor Level 3
BPSH
85% - 115%
518
Specialist Investigation Team Leader
INVG
85% - 115%
796
Team Leader (Large Enterprises)
BPSI
85% - 115%
750
Team Leader LTS
BPSK
85% - 115%
24A
Technical Advisor Level 1
BPSF
65% - 115%
24B
Technical Advisor Level 2
BPSH
85% - 115%
Service Delivery - Litigation Management
Job
Position Title
IR Pay Band
Band parameters
Number
500
Document Management Coordinator
BPSD
85% - 115%
525
Legal Clerk
BPSD
85% - 115%
1003
Litigation Support Officer
BPSC
85% - 115%
208B
Solicitor (Intermediate)
BPSH
85% - 115%
208A
Solicitor (Junior)
BPSF
65% - 115%
208C
Solicitor (Senior)
BPSK
85% - 115%
736A
Team Leader (Document Management)
BPSF
85% - 115%
736B
Team Leader (Legal Clerks)
BPSF
85% - 115%
Service Delivery - Performance & Optimisation
Job
Position Title
IR Pay Band
Band parameters
Number
302B
Advisor Event Delivery Coordination
BPSG
65% - 115%
303
Advisor Knowledge Base
BPSE
85% - 115%
302C
Advisor LoLA
BPSG
65% - 115%
1029
Advisor Performance & Optimisation
BPSG
85% - 115%
456
Advisor, Returns & Event Delivery
BPSG
85% - 115%
723
Developer (Content Formatting)
BPSG
65% - 115%
1017
Group Coordinator Performance & Optimisation
BPSD
85% - 115%
922
Principal Advisor (Continuous Improvement)
BPSK
85% - 115%
560
Relationship Manager
BPSI
85% - 115%
1011
Senior Advisor Performance & Optimisation
BPSH
85% - 115%
722
Senior Developer (Content Formatting)
BPSH
85% - 115%
729
Service Analyst
BPSH
85% - 115%
703A
Team Leader (Returns & Event Delivery)
BPSH
85% - 115%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
74
Technology, Strategy & Operations
Job
Position Title
IR Pay Band
Band parameters
Number
991
Configuration & Asset Manager
BPSH
85% - 115%
972
Desktop Service Specialist
BPSG
85% - 115%
969
Enterprise Capacity Planner
BPSI
85% - 115%
876
ICT Business Engagement Manager
BPSK
85% - 115%
977
Incident Manager
BPSI
85% - 115%
34
Information Communication Technology Support
BPSF
65% - 115%
Analyst
975
IT Continuity of Operations Specialist
BPSG
85% - 115%
994A
IT Delivery Lead
BPSH
85% - 115%
963
IT Specialist
BPSF
65% - 115%
993B
Performance Engineer - Intermediate
BPSH
85% - 115%
993A
Performance Engineer - Junior
BPSF
65% - 115%
960
Principal IT Consultant
BPSL
85% - 115%
959
Principal Technology Consultant
BPSL
85% - 115%
1097
Process Improvement Specialist
BPSH
85% - 115%
970
Resource Planner
BPSG
85% - 115%
974
Risk Management Specialist
BPSG
85% - 115%
992B
Security Consultant
BPSI
85% - 115%
992A
Security Specialist
BPSG
85% - 115%
168
Senior Advisor Decision Support
BPSH
85% - 115%
905
Senior Analyst Estimates & Feasibility
BPSH
85% - 115%
976
Senior Commercial & Relationship Manager
BPSK
65% - 115%
875
Senior ICT Analyst
BPSH
85% - 115%
961
Senior IT Consultant
BPSI
85% - 115%
994B
Senior IT Delivery Lead
BPSK
85% - 115%
962
Senior IT Specialist
BPSG
85% - 115%
967
Senior Test Analyst
BPSH
85% - 115%
964
Senior Test Consultant
BPSK
85% - 115%
966
Senior Test Engineer
BPSI
85% - 115%
868
Service Desk Analyst
BPSE
85% - 115%
761A
Service Support Analyst - Intermediate
BPSD
85% - 115%
761B
Service Support Analyst - Senior
BPSE
85% - 115%
971
Team Administrator
BPSD
85% - 115%
968
Test Analyst
BPSF
65% - 115%
965
Test Manager
BPSI
85% - 115%
973
Transition Specialist
BPSG
85% - 115%
Generic
Job
Position Title
IR Pay Band
Band parameters
Number
31
Personal Assistant
BPSD
85% - 115%
Senior Management Support
Job
Position Title
IR Pay Band
Band parameters
Number
845
Administrative Assistant
BPSC
85% - 115%
546
PA to Deputy Commissioner/Chief Officer
BPSF
85% - 115%
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
75
Signed by:
Inland Revenue – PSA & Taxpro Collective Agreement 034
Expires 27 December 2017
76