Attachment 2 Individual Employment Agreement 2015.pdf

INLAND REVENUE

INDIVIDUAL EMPLOYMENT AGREEMENT

2015

PART I GENERAL MATTERS
1
Introduction
This individual employment agreement, referred to as “the agreement”, is
written  in  a  conversational  style  to  aid  the  understanding  of  it  and  to
reflect the fact that leaders and their people usually know and work with
each other.
Where reference is made in this agreement to “Inland Revenue” it means
Inland Revenue as the employer.

The  terms  and  conditions  of  this  individual  employment  agreement  will
cease to apply to you should you become bound by an applicable collective
agreement.
2
Agreement Arrangements
2.1
Parties to Agreement
This  is  an  individual  employment  agreement  made  pursuant  to  the
Employment  Relations  Act  2000  between  you  and  the  Commissioner  of
Inland Revenue who is also the Chief Executive of Inland Revenue.

2.2
Variation to Agreement
The  provisions  of  this  agreement  may  be  varied  in  writing  with  the
agreement of both parties.

2.3
Recognition of Service
‘Recognised Continuous Service’ means service described in this clause
and recognised for the purposes of specific leave entitlements.  It applies
only to those clauses which specifically refer to Recognised Continuous
Service.

Inland Revenue will recognise, as Recognised Continuous Service, service
with Inland Revenue (including fixed term employment), and service on
the permanent staff of 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)),
provided that:

there has been no break in service of greater than 15 months (or one
month in the case of fixed term employment with Inland Revenue), or
4 years where the break was for the purposes of childcare;

the previous service did not end with you being paid redundancy
compensation, any retirement payment, or any other form of
severance payment.

For the purposes of recognising service, you will be required to provide
evidence of prior service.

Where your continuous service has been recognised in writing by Inland
Revenue prior to the commencement date of this Agreement, this service
will also amount to Recognised Continuous Service.

2015 IEA Updated for Parental Leave Amendments 2016

2.4
Commencement Date
‘Commencement date of this Agreement’ means the date you accepted
this employment agreement.

2.5
Fixed Term Employees
Unless Inland Revenue agrees otherwise, the following clauses in this
agreement do not apply to fixed term employees, due to the short term
nature of their employment:
Clause 8.3
The wording relating to anticipation of annual leave
Clause 7.5
Transfer Expenses

The restructuring and redundancy provisions do not apply to fixed term
employees who have reached the expiry of a fixed term agreement.

Other more specific terms, including the reason for your fixed term
employment, will be set out in your letter of offer.

2.6
Casual Employees
Unless Inland Revenue agrees otherwise, only the following clauses and
sections of this agreement will apply to casual employees:
Section 3
Employment Policies
Clause 5.4
Overtime and Time Off In Lieu
Clause 5.6
Minimum Break – Overtime and Call Back
Clause 7.1
Work Related Expenses
Clause 7.2
Motor Vehicle Allowance
Clause 7.7
Meal Allowance
Section 9
Ending Employment
Section 10
Health and Wellbeing
Section 11
Professional Requirements
Section 12
Employment Relationship Problem Resolution

Other more specific terms will be set out in your letter of offer.

PART II WORKPLACE RELATIONSHIPS
3
Employment Policies
3.1
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.

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.

2015 IEA Updated for Parental Leave Amendments 2016

3.2
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.

3.3
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.

3.4
Employees’ Commitment
You are committed to:
  Being honest, diligent and performing to the best of your ability.
  Working as part of a team and promoting the efficient operation of
your team and other teams within Inland Revenue to achieve the best
outcome possible.
  Taking responsibility for your 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 a public servant, you have certain rights and
obligations under the legislation governing your employment.

3.5
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
2015 IEA Updated for Parental Leave Amendments 2016

arrangements are flexible, and through investment in the development of
employees and networks.
4
Consultation
Inland Revenue recognises that, where changes are required to its
organisational structure, work practices or employment policies which may
significantly affect your terms and conditions of employment, it will consult
with you prior to the implementation of any such change.

PART III TERMS AND CONDITIONS
5
Work Arrangements
5.1
Hours of Work
Inland Revenue’s mission is to provide quality services to the community.
This  requires  flexibility  and  co-operation  from  both  parties  to  ensure
customer  needs  are  met  while  balancing  these  requirements  with
individual employees’ personal and family commitments and needs.

Your full time hours of work are 37 hours 55 minutes per week or 75 hours
50 minutes per fortnight. The number of working hours in a week may be
varied  by  agreement  as  set  out  in  your  letter  of  offer  or  otherwise,
pursuant to the variation procedure in clause 2.2.

Your hours of work will be specified in writing.  These hours may include
provisions for shift work or rostering, recognising that if you are working
on a roster and/or shift work your hours may change within the
roster/shift work.

If you work in a Contact Centre, your hours of work will be set by roster
and  will  acknowledge  your  preferences  subject  to  Inland  Revenue’s  need
to service its customers.

Notice  of  rosters  showing  hours  of  work  for  each  roster  cycle  will  be
advised  to  you  four  weeks  in  advance.    Rosters  may  be  varied  prior  to
commencement  of  duty  to  meet  the  requirements  of  the  business  or  by
agreement.   Each  roster period  will  be  of  a  duration  of  between  one  and
twenty four weeks.

If you accept a new position within Inland Revenue you will be subject to
any new hours of work for the new position.  These hours of work will be
specified in writing.

5.2
Flexible Working Hours
Inland Revenue supports you balancing personal and family commitments
with your daily work so long as operational needs are met and your health
and safety is not impacted.
Access to flexitime applies to all staff recognising that where you are
rostered and/or are working on shifts you are unlikely to be able to work
flexibly on a regular basis.  Inland Revenue may at any time at its
discretion decline or remove access to flexitime either temporarily or
permanently, where it considers this is reasonable to ensure operational
needs are met, your health and safety is not impacted, or where there are
actual or potential performance or behavioural concerns.

2015 IEA Updated for Parental Leave Amendments 2016

In some locations it may be necessary to have core hours of work to
ensure coverage at certain times of the day.  Core hours will vary by
location due to the nature of the work performed.

5.3
Changes to Hours of Work
Where  you  wish  to  change  your  hours  from  those  recorded  in  writing  on
either a temporary or a regular basis, or where the patterns of work in any
particular workplace require a change in your current hours of work from
those recorded in writing, this must be agreed.  Any resulting agreement
to a permanent change in hours will be recorded in writing.

5.4
Overtime and Time Off In Lieu (TOIL)
You may be requested by your manager or team leader to work additional
hours  from  time  to  time,  in  order  to  satisfy  the  requirements  of  the
position.  Your  remuneration  package  includes  consideration  for  such
additional  hours  of  work,  except  that  where  you  are  expressly  requested
to work in excess of eight hours on any ordinary working day, such hours
will  be  considered  as  overtime,  or  by  agreement  accumulated  additional
hours as Time Off In-Lieu (TOIL).

Overtime  worked  must  be  by  agreement,  with your  agreement not  being
unreasonably withheld.   However, you will not be disadvantaged if you do
reasonably  withhold  your  agreement  to  work  overtime  unless  overtime
forms a normal part of your duties.

Overtime  will  be  paid  at  the  rate  of  time  and  a  half  (T1.5)  for  the  first
three  hours  and  double  time  thereafter.    All  overtime  worked  between
10pm  and  6am,  between  midday  Saturday  and  6am  Monday  is  paid  at
double time  rates.    All  overtime  worked  on  a  Saturday  or  Sunday  (other
than  as  an  extension  of  duty)  will  attract  a  minimum  of  3  hours  at  the
appropriate rate.

All overtime is paid at the rate for the job being undertaken while working
overtime.

TOIL must be taken within 12 months of qualification in periods of not less
than half a day in duration.  Where Inland Revenue is not able to approve
the taking of the TOIL within the 12 month period it will be paid for at the
rate of T1.5.  Where the employee does not apply to take the time off in
lieu within the 12 month period, the accumulated time will be forfeited.

5.5
Accumulation of Additional Hours (not TOIL for Working Agreed
Overtime)
Where it is agreed you can accumulate additional hours, you will earn time
off  on  the  basis  of  one  hour  off  for  each  additional  hour  worked.    The
accumulated time under this provision must be taken in periods of not less
than half a day in duration and, if the time is not taken within 12 months
of having been accumulated, the time will be forfeited.

5.6
Minimum Break – Overtime and Call Back
Where  it  is necessary  for  you  to  work  overtime  or  you  are  called  out,  in
the  interests  of  your  personal  health  and  safety  it  will,  wherever
reasonably  practicable,  be  arranged  so  that  you  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.

2015 IEA Updated for Parental Leave Amendments 2016

2015 IEA Updated for Parental Leave Amendments 2016

5.7
Call Back
You will be paid a minimum of three hours salary where:
  you are called back to work after you have completed your days work
or shift and you have left work; or
  you are called back to work before your normal start time and do not
continue to work until your normal start time,
Provided:
  that any call back which commences and finishes within the minimum
period covered by an earlier call back will not be paid for; or
  where any call back commences before and continues beyond the end
of  a  minimum  period  for  a  previous  call  back,  your  payment  will  be
calculated as if you had worked continuously from the beginning of the
previous call back to the end of the later call back.

5.8
Telephone Fix
When you are contacted at home to fix an information technology problem
and  this  does  not  require  you  to  travel  to  work,  you  will  be  paid  a
minimum of 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 the 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
If it is a condition of your employment that you are to be available on call,
this  will  be  advised  to  you  in  writing.    Inland  Revenue  will  take  into
account  the  personal  circumstances  of  employees  when  assigning  on  call
duties  as  well  as  the  operational  needs  of  Inland  Revenue,  and  shall
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.  The
following allowances will be payable in the event of you being required to
be on call:

From  5pm  Monday  to  8am  $18 (gross) per night
Saturday

From  8am  Saturday  to  8am  $25  (gross)  per  12  hour
Monday or on a public holiday
period

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 the on call condition on the employee’s freedom of
action is such that, for all practical purposes, the employee has not had a
whole holiday. Inland Revenue will make this assessment.

2015 IEA Updated for Parental Leave Amendments 2016

6  Remuneration and Performance Management
6.1
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.

6.2
Remuneration Approach
Inland Revenue will provide you with information on matters regarding
your remuneration, including access to information on its job evaluation
procedure and results, provided that such information remains confidential
within Inland Revenue.

Inland Revenue will review your salary annually in accordance with Inland
Revenue’s  remuneration  guidelines,  as  amended  from  time  to  time.
Details of your personal remuneration will be specified in writing.

6.3
Performance Review
Inland Revenue will formally review your performance on an annual basis
in accordance with the Performance and Development Framework.  Inland
Revenue will endeavour to provide you with:
  a Job Expectation for your position; and
  a  performance  plan  and  a  development  plan  at  the  beginning  of  the
review year; and
  an  interim  performance review  during the  course  of  the  review  year;
and
  an end of year performance review.

6.4
Payment of Salaries
Your salary will be paid fortnightly by direct credit to your bank account.
Where  Inland  Revenue  is unable  to  pay  your  salary  by  direct  credit  as  a
result  of the  direct  credit not  being  actioned,  you  will  be  paid  directly  by
desk bank transfer to your nominated bank account.

6.5
Deductions
Where  time  off  is  to  be  unpaid  including  if  you  are  absent  from  work
without authority, or otherwise in default, Inland Revenue may make the
appropriate adjustment to your base salary.  Where this occurs you will be
notified.

Where you have taken leave in advance of it becoming due, and you leave
Inland Revenue before the entitlement has accrued, you agree that Inland
Revenue  may  deduct  the  leave  in  excess  of  entitlement  from  your  final
pay.
In the event that an overpayment of salary or any other entitlement
occurs, a debt is owed to Inland Revenue.  You agree that where you are
notified of an overpayment of salary or any other entitlement, you will
repay that overpayment within two months of being given notice, except
where we agree to an alternative repayment plan.
2015 IEA Updated for Parental Leave Amendments 2016

7
Business Expenses
7.1
Work Related Expenses
You will be reimbursed for any actual and reasonable authorised expenses
(e.g.  meals,  accommodation  and  taxis)  incurred  by  you  in  the  course  of
your employment, on production of receipts.

7.2
Motor Vehicle Allowance
Where the use of your private vehicle has been approved for undertaking
Inland  Revenue  business,  you  will  be  paid  a  motor  vehicle  allowance  as
published by Inland Revenue for tax purposes.

7.3
Reimbursement of Expenses for Dependents
Inland  Revenue  may  approve  the  reimbursement  of  your  actual  and
reasonable costs associated with caring for dependants when you are:
  attending a course; or
  travelling on Inland Revenue business; or
  required to work outside your normal hours,
provided  you  cannot  make  alternative  arrangements  without  incurring
additional cost.

7.4
Working Away from Your Usual Place of Employment
Where  you  are  required  to  work  in  another  Inland  Revenue  workplace,
Inland  Revenue  will  discuss  with  you  what,  if  any,  reasonable  additional
travel time and costs Inland Revenue will reimburse.

7.5
Transfer Expenses
Where  it  is  agreed  you  will  transfer  to  meet  the  convenience  of  Inland
Revenue, Inland Revenue may pay your reasonable transfer expenses for
moving  your  residence  on  such  terms  and  conditions  as  agreed  between
us.

7.6
Professional Fees
Inland  Revenue  will  reimburse  you  for  the  payment  of  admission,
registration or annual practising fees where the qualification or holding of
a practising certificate is necessary for you to carry out your duties fully.

7.7
Meal Allowance
You are eligible for payment of a meal allowance of $14.00 when you have
worked  at  least  two  hours  agreed  overtime  and  take  a  meal  break  of  at
least 30 minutes.

7.8
Childcare Subsidy
Inland Revenue recognises the importance of good quality childcare and
will provide you with a childcare subsidy only for periods where you are
the principal provider of care for a preschool child or children;

The subsidy is paid up until the child’s fifth birthday.  The rate of the
subsidy is:

$10.00 per week for each child; or

$15 per week for each child if you have specified hours of work that
enable Inland Revenue to require you to work after 6.00p.m.

You are required to advise Inland Revenue of any change in circumstances
that may affect your eligibility for the subsidy.
2015 IEA Updated for Parental Leave Amendments 2016

7.9
Special Duties
Inland Revenue recognises your contribution to the organisation when you
undertake higher and/or additional duties.

Higher Duties
Where you are asked to act in a position that is higher than your 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 your manager in discussion with you.

In  determining  the  amount  of  the  allowance  payable,  the  range  of
additional duties and/or responsibilities undertaken and your skills will be
taken into account.

Where you  are  subsequently  appointed to  a  position  with  a higher  salary
band,  the  appointment  may  be  effective  from  the  date  the  higher  duties
were first performed, at Inland Revenue’s discretion.

Additional Duties
Where you are required to perform duties in addition to your normal work,
and  these  additional  duties  are  not  those  of  a  higher  level  position,  a
payment, as determined above, may also be payable at Inland Revenue’s
discretion.
8
Leave
8.1
Public Holidays
You are entitled to a holiday on each of the following occasions:

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 of the anniversary of a province or the day locally observed as that
day.

This leave will be granted and taken according to the requirements of the
Holidays Act 2003.

Where you are requested and agree to work on a public holiday you will be
paid double time, and will be paid for a minimum of three hours of work
(except  where  it  is  an  extension  of  duty).    If  for  you,  that  day  would
otherwise  be  a  normal  working  day  you  will  be  granted,  in  addition,  an
alternative  holiday,  to  be  taken  in  accordance  with  the  provisions  of  the
Holidays Act 2003.

2015 IEA Updated for Parental Leave Amendments 2016

8.2
Annual Closedown Period
Inland  Revenue  has  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.
Where you are employed in an IR Contact Centre, and the Contact Centre
is operating between the Christmas and New Year holidays, you agree that
you will be available to work if required to do so by Inland Revenue.

Where you have a current annual leave entitlement at the commencement
of the closedown period you will be required to use that annual leave for
the closedown period.

Where your current annual leave entitlement at the commencement of the
closedown period is insufficient to cover the entire closedown period, then
you  agree  to  take  annual  leave  in  advance  to  cover  that  part  of  the
closedown period for which you do not have a current leave entitlement.

8.3
Annual Leave

Entitlement
If  you  have  less  than  5  years  Recognised  Continuous  Service  you  will
accrue  four  weeks  annual  leave  for  each  completed  year  of  current
continuous service with Inland Revenue.

Once you have completed 5  years  of  Recognised  Continuous  Service  you
will  accrue  five  weeks  annual  leave  for  each  completed  year  of  current
continuous  service  with  Inland  Revenue  thereafter.  The  fifth  week  is  not
subject to the Holidays Act 2003.

Taking Annual Leave
Annual leave may be taken as it is accrued.  It is important that you use
this time to take a break from work on a regular basis to relax and refresh
yourself.  For this reason, your leave balance may not exceed the greater
of either:
  your annual entitlement plus five days; or
  your annual entitlement plus your current year’s accrual.
Annual leave in excess of this amount may be accumulated for a specific
reason, with the agreement of your manager.

You may, with the agreement of your manager, anticipate up to half your
annual leave  entitlement.    If  you  have  over 20  years'  continuous service
you may anticipate up to your annual entitlement.

Annual  leave  will  be  granted  and  taken  according  to  the  Holidays  Act
2003, subject to the requirements above.

Payment for Annual Leave
You  agree  that  payment  for  annual  leave  will  be  made  in  the  pay  that
relates to the period during which the leave is taken (i.e. your usual pay
day).    Inland  Revenue  may  approve  your  request  for  payment  of  annual
leave prior to going on leave.

2015 IEA Updated for Parental Leave Amendments 2016

8.4
Sick Leave
Sick leave will encompass:
  Leave when you are sick.
  Domestic leave, where you are unable to attend work because of the
accident or illness of a member of your household or immediate family
who, through such illness or accident, becomes dependent on you.
In  the case  of your  own sickness  or  your  domestic  obligations  as set  out
above, Inland Revenue supports you taking reasonable time off.

You are entitled to 11 days sick leave per annum.

Once  you  have  two  years  of  Recognised  Continuous  Service,  you  will  be
entitled to a further 4 days sick leave in each subsequent 12 month period
effective from the date when your next entitlement falls due following the
commencement date of this Agreement.

Any unused entitlement may be carried forward for use in future years, to
a maximum of 260 working days.

If  you  are  a  part-time  employee  working  5  days  a  week  but  on  reduced
hours, you are entitled to sick leave on pay as above, except that payment
will be made for the number of hours normally worked on that day.  If you
are  a  part  time  employee  who  works  less  than  5  days  a  week,  the  sick
leave entitlement is calculated on a pro-rata basis, e.g. if you work three
days  a  week  you  will  have  an  entitlement  of  three/fifths  of  11  days,  i.e.
6.6 days a year.  A minimum five day entitlement will apply.

You may be required to provide a medical certificate at your expense for
any absence greater than three consecutive calendar days, whether or not
these days would otherwise be working days for you.  Inland Revenue may
require you to provide a medical certificate for an absence of less than
three consecutive calendar days, at its own expense.  Inland Revenue may
require that you provide a medical certificate at your expense for any
absence over and above your statutory entitlement, regardless of the
number of consecutive days you have been absent.

Where  a  medical  certificate  is  required  and  is  not  produced,  Inland
Revenue may refuse payment for these absences.

The sick leave provisions in this clause are not in addition to the sick leave
provisions of the Holidays Act 2003.

8.5
Bereavement/Tangihanga and Hura Kohatu Leave
In  the  event  of  the  death  of  a  person  to  whom  you  have  a  close
association,  you  are  entitled  to  take  bereavement  leave  on  full  pay  to
meet  your  obligations  and/or  pay  your  respects  to  the  deceased  person
and/or attend a hura kohatu (unveiling) ceremony.  Such obligations may
exist because of family ties, or because of particular cultural requirements.
The amount of time off will be agreed with your manager.

This  leave  is  not  in  addition  to  the  bereavement  leave  provisions  of  the
Holidays Act 2003.

2015 IEA Updated for Parental Leave Amendments 2016

8.6
Parental Leave
Parental  leave  will  be  granted  in  accordance  with  the  provisions  of  the
Parental  Leave  and  Employment  Protection  Act  1987.    While  on  parental
leave you will accrue annual leave in accordance with the provisions of the
Parental Leave and Employment Protection Act 1987 and the Holidays Act
2003.

Full  details  relating to  your  entitlement  to  parental  leave  (which  includes
special,  primary  carer,  partner’s,  extended  and  pre-term  leave)  are
contained in Inland Revenue’s HR Manual.

Ex gratia Payment
Where you are entitled to:
  extended leave of up to 12 months, and
  you return to work before or at the end of the leave, and
  you complete a further 6 months’ continuous service;

EITHER:
You will be granted an ex gratia payment equivalent to 30 working days’
pay at the rate applying when you went on extended leave.
OR
If you were absent on extended leave for fewer than 30 working days, you
will receive a payment equivalent to the number of days you were absent.

In either situation, if both you and your partner are employed in the Public
Service  and  are  eligible  for  payment,  then  only  one  of  you  is  entitled  to
the payment and you must choose which person will receive it.

Your  ex  gratia  payment  is  based  on  your  normal  hours  of  work  prior  to
your  absence  on  parental  leave.    If  you  worked  less  than  full  time  for  a
short  period  due  to  your  pregnancy,  prior  to  your  commencement  of
parental  leave,  payment  will  be  based  on  your  previous  normal  hours  of
work prior to the absence on parental leave, not on the short term change
to normal hours.

8.7
Jury Service
Inland  Revenue  recognises  your  duty  to  attend  jury  service  when  called.
Where you are called for jury service, Inland Revenue will make every effort
to facilitate your attendance.

In recognition of your duty, you will be granted paid leave for jury service.
You may retain expense reimbursements but all jurors’ fees are to be paid
to Inland Revenue.

8.8
Discretionary and Extended Discretionary Leave
You may be granted discretionary or extended discretionary leave with or
without pay on any conditions Inland Revenue may specify at the time the
leave is granted.  Discretionary leave without pay for periods in excess of
one month will be regarded as extended discretionary leave.

Where leave has been approved, your position will be held open and your
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 that you will be placed in either the same or a new
position  at  the  end  of  a  period  of  discretionary  leave  of  more  than three
months.    If  a  suitable  position  is  found,  your  service  will  be  treated  as
interrupted but not broken.

If no suitable position is found, your employment will terminate, and your
last day of service will be recognised as the original date that the extended
leave commenced.

Prior to taking the leave, you must clarify with your manager whether or
not your job is guaranteed upon your return from leave without pay.

8.9
Long Service Leave
You  shall  be  entitled  to  long  service  leave  of  one  week  after  completing
five years of Recognised Continuous Service, and an additional one week
of  long  service  leave  after  completion  of  each  subsequent  five  years  of
service.

If  you  have  more  than  five  years  Recognised  Continuous  Service  at  the
commencement  date  of  this  Agreement,  you  will  immediately  be  entitled
to  one  week  of  long  service  leave,  provided  that  you  have  not  already
received long service leave from Inland Revenue or any other organisation
in respect of this period of service.

Where  you  have  Recognised  Continuous  Service,  the  maximum  prior
service  that  can  be  credited  for  the  purposes  of  long  service  leave  as  at
the commencement date of this Agreement, is 5 years.  No service which
has already been recognised by Inland Revenue or any other organisation
for the purposes of long service leave shall be recognised a second time.
Long service leave must be taken in one period and within five years of
qualification.

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
you retire, and shall exclude any additional service which may accrue as a
result of retiring leave being paid fortnightly after the last day of duty.

If you resign or give notice of resignation, or are dismissed, you will forfeit
any untaken long service leave to which you may be entitled.  Unused long
service leave will not be paid out upon termination of employment.

9
Ending Employment
9.1
Resignation
You must  give Inland  Revenue  at  least  one  month’s notice  of resignation
of  employment  or  one  month’s  salary  may  be  forfeited  in  lieu  of  such
notice.    You  can  agree  with  Inland  Revenue  for  a  lesser  period  of  notice
should you resign.  Inland Revenue reserves the right to pay you in lieu of
you working some or all of the notice period.

9.2
Dismissal
Inland  Revenue  must  give  you  one  month’s  notice  of  termination  for
dismissal in the case of repeated poor performance or misconduct or one
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month’s  salary  will  be  paid  in  lieu  of  such  notice.    Inland  Revenue  may
dismiss you, without notice, for serious misconduct.

9.3
Right to Suspend
Inland Revenue may suspend you on pay where an investigation into alleged
misconduct is about to commence or has commenced, or where because of a
condition,  illness  or  injury,  Inland  Revenue  believes  you  constitute  an
immediate hazard to yourself or to others.

9.4
Ending Employment on Medical Grounds
Your employment may be terminated as a result of sickness or injury if
you are rendered incapable of the proper ongoing performance of your
duties.

Where Inland Revenue elects to end your employment due to medical
reasons, you will be granted 65 days pay (being 13 working weeks) pro-
rated for part time employees, in addition to any outstanding annual leave.
This clause does not apply if you are to receive a greater entitlement in
accordance with any grand parented entitlement you may be entitled to.

9.5
Abandonment of Employment
If you are absent from work without notifying or obtaining approval from
your manager for a period of five or more consecutive calendar days then,
in the absence of a reasonable explanation, you may be considered to
have abandoned your employment with Inland Revenue and your
employment may be terminated.

Prior to concluding that you have abandoned your employment, Inland
Revenue will take reasonable steps to contact you to ascertain the reason
for your absence.

In the event that Inland Revenue considers that you have abandoned your
employment, your employment will end immediately and you 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 you shall be
payable by Inland Revenue.

9.6
Management of Change

9.6.1
Restructuring
You are affected by restructuring where the duties, responsibilities and
powers of your position are significantly altered or are surplus to our
requirements due to a change in the size, structure, responsibilities or
needs of Inland Revenue, or where there is a fundamental change in your
terms of employment.

If you are affected by restructuring, Inland Revenue will consult with you
to examine all the available options.

Inland Revenue recognises the serious consequences that the potential
loss of employment can have for you.  Therefore in the event that your
position is disestablished our first option is to examine redeployment
options with you.  Declaring you redundant is our last option.

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9.6.2
Redeployment Options
One  or  more  of  the  following  redeployment  options  may  be  used  in  any
restructuring situation:
  placement into a position by way of an expression of interest process;
  appointment into a position; or
  reasonable offer of appointment to a suitable alternative position.
9.6.3
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.

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 achieved between an option identified and
Inland Revenue’s business needs, the employee agrees to accept that
option, and has no entitlement to redundancy compensation.

If a match cannot be achieved between the interests expressed by all
affected staff and Inland Revenue’s business needs an appointment
process will be followed.

9.6.4
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, or any entitlement to
redundancy compensation.

9.6.5
Reasonable Offer (into a suitable alternative position)
You  may  be  made  an  offer  of  appointment  into  a  suitable  alternative
position.  A “suitable alternative position” is a position:
  which  involves  duties  and  responsibilities  (including  hours  of  work)
which  are  not  unreasonable  when  taking  into  account  your  current
knowledge, skills, abilities and responsibilities; and
  where  you  could  be  expected  to  discharge  those  duties  within  a
reasonable period and with a reasonable amount of training if required;
and
  the location of the new position is the same or is within a reasonable
travelling distance.
Where  an  offer  of  a  suitable  alternative  position  does  not  include  a
reduction in  salary  and you  decline  that  offer, you  will  not  be eligible for
redundancy compensation.

9.6.6
Equalisation Payment
If the salary applying to the alternative position you are offered and accept
is less than that which applied to your former position, you will be paid a
lump  sum equalisation  payment  equivalent to  the  difference in salary  for
the next two years.  If you do not accept the offer you remain eligible for
redundancy compensation.

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9.6.7
Redundancy Notice and Compensation
Where  you  have  not  been  placed in  a  position  by  the  processes  outlined
above,  and  where  no  other  options  have  been  identified  and  your
employment is terminated, you will 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
  Unless  otherwise  stated  in  a  schedule  attached  to  this  agreement,
redundancy compensation of 13 weeks salary, except where you have
more  than  5  years  continuous  current  service  with  Inland  Revenue,
when you will be paid an additional 2 weeks pay for the 6th and each
subsequent  year.    The  maximum  redundancy  compensation  payable
will be 45 weeks pay.
9.6.8
Outplacement Assistance
During  your  notice  period  Inland  Revenue  may  provide  you  with
outplacement assistance in the form of:
  counselling;
  preparation of a curriculum vitae;
  arrangement of interviews;
  provision of an appropriate reference; or
  other assistance which may be appropriate under the circumstances.
9.6.9
Employee Protection Provision
This  clause  applies  in  the  event  that  Inland  Revenue  proposes  to
restructure  (as  defined  in  section  69OI  of  the  Employment  Relations  Act
2000), and the work for which you are employed may or will be performed
for or by a new employer.

Inland  Revenue  will,  as soon  as is  reasonably practicable  and  taking  into
account  commercial  and  confidentiality  requirements,  commence
negotiations with the new employer about the impact of the restructuring
on you.  That process will include:

  Advising you of intended timeframes for relevant meetings (if any)
in the restructuring process.

  Letting you know what will generally be discussed.

  Reporting back on meeting outcomes to the extent that they relate
to you.

Inland  Revenue  will  (subject  to  any  statutory,  commercial  confidence  or
privacy  issues)  provide  the  new  employer  with  all  information  about
affected  employees  (including  you),  including  all  details  of  applicable
terms and conditions of employment. We will encourage the new employer
to  offer  all  affected  employees  employment  on  the  same  or  generally  no
less  favourable  terms  and  conditions  of  employment  than  are  currently
enjoyed.

For  the  purpose  of  giving  effect  to  this  clause,  you  agree  that  Inland
Revenue  may  supply  to  the  potential  new  employer  employment  related
information about you.

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Whether you will be offered ongoing employment, and on what terms and
conditions, will ultimately be the decision of the new employer.  If you are
not offered employment, Inland Revenue will meet with you to discuss:

  Whether  there  are  any  options  available  for  you  to  remain  in
employment with Inland Revenue; and/or

  Your  redundancy  entitlements  (if  any)  under  this  agreement  and
what this could mean for you, including notice arrangements.

Where by reason of the sale or transfer of the whole or any part of Inland
Revenue’s operations, the person or entity acquiring the whole or any part
of  the  operation  offers  you  employment  in  the  same  capacity,  or  in  a
capacity  you  are  willing  to  accept,  on  no  less  favourable  conditions  of
employment  overall,  and  agrees  to treat  your service  as  continuous, you
will  not  be  entitled  to  payment  of  redundancy  compensation,  including
where you do not accept that offer.

10
Health and Wellbeing
10.1  Health and Safety
Inland  Revenue  is  committed  to  the  health  and  safety  of  our  employees.
Inland Revenue recognises that the health of our 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.

10.2  Inland Revenue’s Obligations
To  provide  and  maintain  a  safe  work  environment.    To  this  end  Inland
Revenue will:
  Comply with relevant health and safety and related legislation, codes of
practice and standards.
  Involve  staff  in  the  ongoing  development  of  health  and  safety  systems
and emergency procedures.
  Provide necessary safety equipment.
  Maintain a work environment free of unwelcome behaviour and provide a
mechanism for reporting sexual harassment, ensuring a fair investigation
and avoiding reprisals against the complainant.

10.3  Your Obligations
  To comply with any health and safety rules and procedures in place, and
take all practicable steps to ensure both your own safety and fitness for
work, and the safety of others in the workplace.
  To co-operate with Inland Revenue on health and safety matters.
  To be aware of the emergency procedures of the area in which you are
working including other IR sites within which you may visit.
  To immediately report any accident, hazard, potential hazard or risks
to  the  appropriate  person,  and to  assist  Inland  Revenue  to  minimise,
monitor and mitigate risks.
  To  comply  with  the  requirements  of  IR’s  Injury/Illness  Rehabilitation
Guidelines regarding work and non-work related accidents.
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  To  actively  participate  in  the  development  of  appropriate  health  and
safety systems and procedures.
10.4  Medical Assessment
You agree that we may request that you undergo a medical, psychological
or  psychiatric  examination  or  assessment  by  a  registered  medical
practitioner,  nominated  and  paid  for  by  Inland  Revenue,  where  Inland
Revenue:
  Is determining whether to grant further sick or special leave;
  Is  determining  whether  your  employment  should  be  terminated  for
medical incapacity;
  Is assessing your fitness for work and/or return to work; or
  Requires  a  second  opinion  as  to  your  fitness  for  work  and/or  return  to
work.
10.5  Visual Health
Inland Revenue conducts a Visual Health Programme.  This covers testing,
assessments and contributions to the costs of lenses, frames and contact
lenses.  Details  of  our  Visual  Health  Programme  are  contained  in  Inland
Revenue’s HR Manual.

10.6  Employee Assistance
Inland  Revenue  is  committed to  the  provision  of  an  employee  assistance
programme,  which  will  be  available  to  all  employees,  at  all  levels  on  a
voluntary basis.  The programme is a means by which an employee whose
work  performance  has,  or  may  become,  affected  by  a  personal  problem,
can be assisted.  Receiving such assistance will in no way be detrimental
to your career prospects.

Details  of  our  Employee  Assistance  Programme  are  contained  in  Inland
Revenue’s Intranet.
11
Professional Requirements
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”.  It is a fundamental term of your employment
that you comply at all times with this professional requirement, and those
listed below.

11.1  Confidentiality
In accordance with Section 81 of the Tax Administration Act 1994, you are
required to sign and observe a Declaration of Fidelity and Secrecy.

We will comply with the provisions of the Privacy Act 1993.

You  are responsible for  the security  of  any  confidential  and commercially
sensitive  information  under  your  control  or  to  which  you  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.

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.

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Such  is  the  importance  of  confidentiality  of  information  that  any  breach
may  provide  grounds  for  summary  dismissal  and  prosecution  and  any
breach  of  this  responsibility  after  you  have  left  Inland  Revenue’s  employ
may similarly provide grounds for prosecution.

11.2  Conflict of Interest
You must ensure that you are not involved (directly or indirectly):
  in any other employment or business which may affect or compromise
your ability to perform your duties; or
  in any activity in conflict with the interests of Inland Revenue, or which
has the potential to be in conflict.
You 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  you  are  in  any  doubt  you  should  seek  prior  clarification  from  your
manager.

11.3  Intellectual Property
All  work,  product  and  all  inventions,  improvements,  discoveries,
processes,  programmes  and/or  systems  developed  by  you,  or  which  you
may become aware of, in the performance of your duties while employed
by  Inland  Revenue,  will  be  fully  disclosed  to,  and  become  the  sole  and
absolute property of the Crown.

11.4  Training and Development
As an integral part of your performance review, a development plan will be
agreed  between  you  and  your  manager  or  team  leader.    We  agree  to
observe the  requirements  of the  plan  so that  the  performance  objectives
may be met.

Inland Revenue will invest in a training and development program that is
committed to providing timely, relevant training which meets the needs of
both  employees  and  the  organisation  and  utilises  available  funding  to
maximum benefit.

11.5  Policies and Procedures
Inland  Revenue  may  vary,  cancel  or  introduce  Codes  of  Conduct,  rules,
policies  and  guidelines  affecting  your  employment,  at  its  sole  discretion.
You  are  required  to  familiarise  yourself  and  comply  with  all  Codes  of
Conduct, rules, policies and guidelines, including Inland Revenue’s Code of
Conduct and the State Sector Standards of Integrity and Conduct (and any
amendments or replacements thereto). A failure to do so may give rise to
disciplinary action up to and including summary dismissal.

No rules, policies or guidelines may vary this agreement.

12
Employment Relationship Problem Resolution
Inland  Revenue  is  committed  to  the  speedy  resolution  of  employment
relationship problems, including a dispute or personal grievance, as close
as possible to their point of origin.  You have the right to be represented at
any  stage  in  the  process  of  raising  and  seeking  resolution  of  an
employment relationship problem.
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Where you have an employment relationship problem, you will first seek to
resolve the matter with your manager and to follow any applicable internal
procedures  prior  to  seeking  mediation  assistance  in  accordance  with  the
Employment Relations Act 2000.

You are required under s 114 of the Employment Relations Act to raise a
personal  grievance  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 your notice, whichever is the later,
unless Inland Revenue consents in writing to the personal grievance being
raised after the expiration of that period.

Personal  grievance  has  the  same  meaning  as  provided  in  s  103  of  the
Employment Relations Act 2000.

Where  you  are  unable  to  resolve  any  grievance  or  dispute  with  your
manager or through internal procedures, you may apply to the Ministry of
Business,  Innovation  and  Employment’s  Mediation  Service  for  mediation
assistance  in  accordance  with  section  146  of  the  Employment  Relations
Act.    The  mediation  service  is  confidential  and  aims  to  assist  Inland
Revenue and the employee in resolving the grievance or dispute.

If  agreement  cannot  be  reached  with  the  assistance  of  the  Mediation
Service,  you  may  submit  the  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.

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Declaration

I declare that:

1
I have read and accept the terms and conditions in this agreement, and
have received a copy of this agreement.
2
I was given the opportunity to seek independent advice prior to signing
the agreement.
3
I acknowledge that the hours of work, any previously approved grand-
parented entitlements that are recorded in writing, and any particular
terms relating to the nature of my employment set out in my current letter
of offer, continue to form part of my terms and conditions of employment,
but that except to this extent, this agreement represents my complete
terms and conditions of employment.


Signed by the employee



Print Name



Date

Signed for and on behalf of the
Chief Executive of the
Inland Revenue Department



Print Name



Date

2015 IEA Updated for Parental Leave Amendments 2016