nupe
national union of public employees
Inland Revenue/NUPE Collective Agreement – 035
1 July 2015 – 27 December 2017
Inland Revenue – NUPE Collective Agreement 035
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Introduction – About this Collective Agreement
This part of the Collective Agreement sets out the statements of understanding, expectation
and intent of the parties and is not a legally enforceable part of this Collective Agreement.
The legal obligations applying to the relationship between Inland Revenue and NUPE are set
out in the Employment Relations Act 2000 and in the body of the Collective Agreement. The
parties are committed to upholding these legal requirements and dealing with each other in
good faith.
The relationship between Inland Revenue, its employees and NUPE is also based on
requirements under legislation and the obligations and rights that are written into this
Collective Agreement. Inland Revenue, the employees covered by the Collective Agreement
and NUPE are committed to upholding these requirements.
The working relationship between Inland Revenue and its employees is much more than the
legal rights and obligations contained in the Collective Agreement and the laws that apply to
the workplace. It also includes the expectations that each employee has of Inland Revenue
and their manager, together with the expectations that Inland Revenue and the manager
have of each employee.
NUPE’s approach
NUPE members have an expectation that their collective agreement interests are promoted by
the union as part of its good faith relationship with them. Within this legal obligation, NUPE
desires to develop a co-operative dialogue with Inland Revenue on matters of mutual interest.
NUPE and its members are committed to working with Inland Revenue in an open and co-
operative manner, recognising that developing a constructive working relationship with Inland
Revenue is an objective in which Inland Revenue, employees and NUPE have a mutual
interest. The contributions of Inland Revenue, employees and NUPE to this objective can be
enhanced through the mutual recognition of their respective roles and responsibilities and by
effective communication between the parties.
To join NUPE or for further information on this Collective Agreement, contact your local NUPE
delegate or contact NUPE:
Websit
e: http://www.nupe.org.nz/contact/
Email:
[email address]
Phone: (03) 377 3582
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1
Collective Agreement Arrangements ........................................................................ 5
1.1
Parties ........................................................................................................... 5
1.2
Coverage ....................................................................................................... 5
1.3
Definitions ..................................................................................................... 5
1.4
Term of Agreement ......................................................................................... 5
1.5
Variation of Agreement .................................................................................... 5
1.6
Recognition of Previous Service ........................................................................ 6
1.7
Integrity Statement......................................................................................... 7
2
Employment Policies .............................................................................................. 8
2.1
Employment Philosophy and Business Direction .................................................. 8
2.2
Foundation Principles for Employment ............................................................... 8
2.3
Inland Revenue’s Commitment ......................................................................... 8
2.4
Employees’ Commitment ................................................................................. 9
2.5
Equal Employment Opportunities - Diversity ....................................................... 9
3
Consultation ....................................................................................................... 10
3.1
Introduction ................................................................................................. 10
3.2
Union Facilities ............................................................................................. 10
4
Categories of Employment .................................................................................... 13
4.1
Permanent Employees ................................................................................... 13
4.2
Fixed Term Employees ................................................................................... 13
4.3
Casual Employees ......................................................................................... 13
4.4
Preferential Re-engagement after Childcare...................................................... 14
4.5
Notice of Termination .................................................................................... 14
4.6
Ending employment on medical grounds .......................................................... 15
4.7
Discipline and Dismissal ................................................................................. 15
5
Work Hours ........................................................................................................ 16
5.1
Hours of Work .............................................................................................. 16
5.2
Non-Standard Hours of Work (Flexitime).......................................................... 19
5.3
Accumulation of Additional Hours (not Time Off In Lieu for Working Overtime) ..... 20
5.4
Overtime and Time Off In Lieu (TOIL).............................................................. 20
5.5
Meal and Rest Breaks .................................................................................... 21
5.6
Call Back ..................................................................................................... 22
5.7
Minimum Break – Overtime and Call Back ........................................................ 22
5.8
Technology Fix – IT and other technology support staff ..................................... 22
5.9
On Call Allowance ......................................................................................... 23
6
Leave ................................................................................................................. 24
6.1
Introduction ................................................................................................. 24
6.2
Public Holidays ............................................................................................. 24
6.3
Closedown Period .......................................................................................... 24
6.4
Public Holidays falling during leave or time off .................................................. 25
6.5
Annual Leave ............................................................................................... 25
6.6
Parental Leave .............................................................................................. 26
6.7
Discretionary and Extended Discretionary Leave ............................................... 27
6.8
Sick Leave ................................................................................................... 29
6.9
Caring for Dependants ................................................................................... 32
6.10 Bereavement/Tangihanga and Hura Kohatu Leave ............................................ 32
6.11 Jury Service and Witness Leave ...................................................................... 32
6.12 Long Service Leave ....................................................................................... 33
7
Health and Wellbeing ........................................................................................... 35
7.1
Health and Safety ......................................................................................... 35
7.2
Visual Health ................................................................................................ 35
7.3
Breaks from work for health and safety reasons................................................ 36
7.4
Employee Assistance ..................................................................................... 36
7.5
Workplace Harassment .................................................................................. 36
7.6
First Aid ....................................................................................................... 37
7.7
Machine Pacing ............................................................................................. 37
7.8
Pregnant Employees ...................................................................................... 37
8
Performance Management and Remuneration.......................................................... 38
8.1
Performance Management .............................................................................. 38
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8.2
Remuneration ............................................................................................... 38
8.3
Payment of Salaries ...................................................................................... 43
8.4
Deductions ................................................................................................... 43
8.5
Performance Payments .................................................................................. 43
8.6
Minimum Wage for an Adult ........................................................................... 43
9
Allowances and Expenses ..................................................................................... 44
9.1
Childcare Subsidy ......................................................................................... 44
9.2
Additional - Higher Duties and Allowances ........................................................ 44
9.3
Transfer Expenses......................................................................................... 45
9.4
Meal Allowance ............................................................................................. 45
9.5
Business Expenses ........................................................................................ 45
9.6
Motor Vehicle Allowance ................................................................................ 46
9.7
Reimbursement of Expenses for Caring for Dependants ..................................... 46
9.8
Working Away from Usual Place of Employment ................................................ 46
9.9
Interpretation Allowance ................................................................................ 46
9.10 Reimbursement of Admission, Registration and/or Practising Fees ...................... 46
9.11 Bereavement Grant ....................................................................................... 46
10 Management of Change ........................................................................................ 47
10.1 Introduction ................................................................................................. 47
10.2 Principles ..................................................................................................... 47
10.3 Development of the Change proposal and process............................................. 48
10.4 Identification of staff in positions affected by the change ................................... 49
10.5 Appointment Processes for Affected Employees ................................................ 50
10.6 Unplaced Staff .............................................................................................. 52
10.7 Redundancy ................................................................................................. 53
10.8 Sale or Transfer ............................................................................................ 53
11 Integrity of the Tax System .................................................................................. 55
11.1 Confidentiality .............................................................................................. 55
11.2 Conflict of Interest ........................................................................................ 55
11.3 Intellectual Property ...................................................................................... 55
12 Employment Relationship Problem Resolution.......................................................... 56
Appendix 1 - Grandparented Entitlements ..................................................................... 57
Appendix 2 – Pay Bands .............................................................................................. 60
Appendix 3 – Positions in Pay Band .............................................................................. 62
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1 Collective Agreement Arrangements
1.1 Parties
The parties to this agreement are:
The Chief Executive of the Inland Revenue Department (Inland Revenue)
The National Union of Public Employees (NUPE)
1.2 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, ie 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.
1.3 Definitions
1.3.1 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.
1.4 Term of Agreement
This agreement will commence on 1 July 2015 (“commencement date”) and will continue in
force until 27 December 2017.
1.5 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
party of the proposal; and
Inland Revenue and NUPE 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 NUPE will negotiate and agree proposed changes to the provisions
of this agreement; and
a ratification process will be agreed by NUPE and their members in positions directly
affected by the proposed changes; and
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following ratification of the proposed changes by NUPE members, 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.
1.6 Recognition of Previous Service
1.6.1 General
Where there is a reference in this agreement to continuous service, this means all consecutive
periods of service with Inland Revenue, other Departments of the Public Service, as listed in
the First Schedule of the State Sector Act 1988, and the Parliamentary Service, will be
recognised and credited as continuous provided that the employee joined or rejoined Inland
Revenue within one month of the last day of pay relating to the earlier period of service.
Previous service that ended with the employee accepting either a severance or enhanced
early retirement payment will not be recognised.
Where service with other NZ organisations is seen to be relevant and valuable, Inland
Revenue has the discretion to recognise it.
Continuous service will be interrupted but not broken if the break in service was for childcare,
so long as that break in service was not more than four years.
For the purposes of recognising service, the employee will be required to provide evidence of
prior service. The employer will maintain a record of this prior service for the purposes of
calculating leave entitlements.
For fixed term employees, only service with Inland Revenue will be recognised for service
related and other benefits. Providing an employee has been employed by Inland Revenue on
more than one occasion, all periods of temporary employment shall accumulate for the
purposes of service related and other benefits.
1.6.2 Recognition of Previous service for the purposes of Leave entitlements.
Leave for which continuous service is recognised is annual, long service, sick and caring for
dependants and parental leave.
1.6.3 Employees employed prior to 1 July 1996.
For employees appointed 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.
1.6.4 Employees employed up to and including 30 June 2009.
All periods of 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,
will be recognised and credited as continuous for the purpose of leave, provided that the
employee joined or re-joined Inland Revenue within one month of the last day of pay relating
to the earlier period of service.
Where continuous service has already been recognised for a particular entitlement prior to 1
July 2009, that service will continue to be recognised for leave provisions.
For fixed term employees and casual employees, only service with Inland Revenue will be
recognised for 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.
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1.6.5 Employees employed on or after 1 July 2009.
All periods of service (including fixed term/temporary 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)), will be recognised and credited for the
purposes of calculating continuous service for leave entitlements for a maximum of five years
prior to 13 May 2008.
1.6.6 Breaks in Service
Any break in service of greater than one month but less than 15 months that has occurred
since 13 May 2003, will be treated as interrupting but not breaking service.
1.7 Integrity Statement
It is the intention of the parties that, unless specifically varied in this Agreement, that this
Agreement will not reduce the terms and conditions of employment applying to any employee
at the date of this agreement coming into force.
It is also recognised that the updating of this Collective Agreement may have resulted in
errors caused by:
omission of clauses, or
deletion, addition or restructuring of wording that results in the intent of the original
clauses being lost or altered.
Where such an error is identified, it is agreed that the matter will be referred to the members
of the NUPE and Inland Revenue bargaining team responsible for the development of the new
document.
The members of the NUPE and Inland Revenue bargaining team may:
agree the original intent applies; or
clarify and confirm the new intent; and/or
agree to recommend that any necessary alterations be entered into the Collective
Agreement by way of a ratified variation to this agreement.
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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.
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 NUPE 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. Inland Revenue and employees will:
Value each other and act with integrity, honesty, respect and trust and will develop a
relationship based on these features.
Be ethical in our dealings with each other and with our customers, and will maintain
appropriate standards of confidentiality.
Meet and be seen to meet all legal obligations consistently and impartially.
Act professionally in all interactions with customers, service providers and colleagues
within Inland Revenue, and will take responsibility for our actions.
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.
Work together to build a safe and healthy work environment and will meet our
obligations under the health and safety legislation.
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.
Observe and promote the principles of equal employment opportunities and cultural
awareness.
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
Inland Revenue and employees:
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.
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
3.1 Introduction
Inland Revenue recognises that NUPE has a legitimate role in representing its members in the
Department.
Where changes are being considered by Inland Revenue to its operational structure, work
practices or employment policies, which may significantly affect the terms and conditions of
employment of employees who are NUPE members, it will consult with those employees and
NUPE prior to making decisions and implementing changes.
Consultation means that, on key employment related matters, including those contained in
the HR Manual, Inland Revenue will:
provide employees and NUPE representatives with relevant information;
retain an open mind; and
give full consideration to any responses before making final decisions.
Inland Revenue will work with NUPE so that it may:
understand the department’s business direction;
represent the views of its members and contribute on their behalf on any proposals for
change;
resolve issues locally in the first instance.
NUPE will provide feedback and responses on proposals on behalf of its members in a
constructive and timely manner.
3.2 Union Facilities
3.2.1 Recognition
Inland Revenue recognises NUPE, its delegates, officials and officers, as representing the
collective and individual interests of its members and values the important role of delegates in
the workplace.
Inland Revenue acknowledges the right of NUPE to elect, select and support its
representatives according to its rules.
Inland Revenue and NUPE will agree engagement processes and structures for delegates and
managers to meet regularly and to further the relationship between them.
Inland Revenue will provide an opportunity for NUPE representatives to meet new staff as
part of any orientation process. Inland Revenue will provide new employees with information
about NUPE, 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 NUPE within a reasonably practical timeframe. NUPE will
provide the relevant information to be given to employees.
Inland Revenue will periodically provide NUPE, 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 NUPE.
Inland Revenue and NUPE may agree other arrangements for maintaining, establishing or
further developing the relationship between them.
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3.2.2 Delegates
Inland Revenue will promote and support the role of delegates in the workplace.
Reasonable paid time will be allocated to delegates to carry out their role effectively within
and beyond the workplace (subject to arrangements agreed between NUPE and the employer
dealing with notice, timing etc). This includes time for recruitment, to meet with new and
potential members, other delegates and NUPE officials over employment matters and/or NUPE
business, and attending regional, national and other NUPE forums.
Inland Revenue will agree an annual allocation of a reasonable number of paid days, inclusive
of any statutory entitlements, to enable delegates to attend training, including NUPE delegate
training.
3.2.3 Access
NUPE representatives may enter the workplace for purposes relating to members’
employment and/or other union business, including recruitment, at reasonable times during
work hours. NUPE representatives accessing the workplace will follow normal notification
protocols, and observe any established safety or health or security procedures.
3.2.4 Deductions
Inland Revenue shall deduct NUPE membership fees, with the authorisation of each member,
from wages or salary, and shall remit these deductions to NUPE at a frequency in line with the
employer’s pay periods. These arrangements are subject to any provisions separately agreed
between Inland Revenue and NUPE.
When remitting deductions Inland Revenue will provide an electronic deduction schedule
which allows NUPE to account for whom and over which period, fees have been deducted.
Where practicable, Inland Revenue will make arrangements to advise NUPE 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.
3.2.5 Union Meetings
NUPE members are entitled to attend, on ordinary pay at least four 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.
NUPE shall provide Inland Revenue at least 14 days notice of the date and time of any such
union meeting.
NUPE 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.
NUPE 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 NUPE 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.
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3.2.6 Facilities
Inland Revenue will provide reasonable access to facilities for delegates 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 the union’s external website. In using these facilities, delegates and members will
observe all the employer’s normal standards and policies that apply to such facilities.
3.2.7 NUPE Right of Representation
As an employees’ authorised representative at the workplace, NUPE is able to personally
represent employees on a range of matters relating to their employment. Some specific
examples include:
assistance in relation to concerns arising from individual performance appraisal
and/or salary review;
enquiry or dispute regarding the interpretation, application or operation of this
collective agreement and/or any supplementary individual employment agreement;
personal grievance claim that employees may have such as unjustifiable dismissal,
disadvantage, discrimination, sexual harassment or duress; and
proposals to introduce new or varied terms and conditions of employment.
3.2.8 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.
NUPE members are eligible to take paid leave by arrangement with Inland Revenue where
NUPE select a member to undertake an approved course of employment relations education.
An approved course in employment relations education may include (but not be limited to)
knowledge and skills development in:
Understanding ‘good faith’ obligations
Participating in consultation arrangements
Interpreting this agreement and other employment related documents
Assisting members with employment issues and problems
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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 temporary/ 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
temporary, 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 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 NUPE and Inland Revenue with
regard to restructuring
in the situation where Inland Revenue has to downsize by attrition, Inland Revenue
will consult with NUPE 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 a 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 management of change provisions do not apply to fixed terms 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:
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Section 1
Collective Agreement Arrangements
Section 2
Employment Policies
Section 3
Consultation
Clause 4.5
Notice of Termination
Clause 4.7
Discipline and Dismissal
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 to specifically 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 five
years and three months of the date the person ceased work.
4.5 Notice of Termination
4.5.1 General
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, with 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.
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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 Appendix 1.
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.
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5 Work Hours
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 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.
An employee’s hours of work, including the agreed nine hour band (if applicable), will be
confirmed in their letter of offer of appointment. Unless otherwise agreed with the employee,
the hours of work will not be inconsistent with the hours of work set out in this agreement.
Where an employee wishes to change their hours on either a temporary or a permanent basis
or where the patterns of work in any particular workplace require a change in their current
hours of work, this must be agreed. Any resulting agreement to either a temporary or
permanent change in hours will be recorded in writing as an individual variation to the
employee’s terms and conditions of employment.
An employee’s letter of offer of appointment may provide for an initial nine-hour band to
apply from the commencement of employment, and a different band to apply at another date
thereafter.
If an employee accepts a new position within Inland Revenue they will be subject to any new
hours of work for the new position as set out in the letter of offer of appointment for the new
position.
All full time employees in a work area will work the same number of weekly hours (37 hours
55 minutes) or fortnightly hours (75 hours 50 minutes) exclusive of meal breaks and within
the same nine hour band.
Employees appointed after the commencement of this contract may be required to be
available at any time within an agreed nine hour band (if applicable) as set out in their letter
of offer of appointment, (or as subsequently varied in writing by mutual agreement).
5.1.1 Definitions
These definitions apply for the purpose of these hours of work provisions only.
Full time employee. A full time employee’s hours of work are 7 hours 35 minutes a day, 37
hours 55 minutes a week, 75 hours 50 minutes per fortnight.
Part time employee. A part time employee’s hours of work are less than 7 hours 35
minutes a day or, less than 37 hours 55 minutes a week or, less than 75 hours 50 minutes
per fortnight.
Standard hours of work. The standard hours of work for a full time employee are 7 hours
35 minutes a day.
Overtime. Full time employees are paid for a minimum of 8 hours per day. Overtime and
time off in lieu shall only apply to hours worked in excess of 8 hours per day.
Nine hour band. The nine hour band is the period between the start time and the finish
time for a days work of an employee. The 7 hours 35 minutes hours of work, meal and rest
breaks are within those two points in time.
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5.1.2 Those employed prior to 1 May 2007 [yellow shaded wording is new]
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 1 May 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 1 May 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 1 May 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.
5.1.3 Those employed on and from 1 May 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 1 May 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.
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 1 May 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.
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Some Contact Centre employees first employed between 1 May 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 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.
Contact Centre employees will not be rostered to work on more than four Saturdays in a 16
week period.
Contact Centre employees will not be rostered to work later than 6.30pm on more than four
weeks in a 16 week period.
Contact Centre 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 but will total no more than 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 Individual Arrangements
In addition to the terms and conditions of this agreement, an employee (or group of
employees) may negotiate supplementary terms and conditions of employment, provided
these are not inconsistent with this agreement.
Any supplementary terms and conditions will be recorded in writing (commonly expressed in
the form of an appointment letter, contract variation or agreement letter, with protected or
grand-parented entitlements) pursuant to section 61 of the Employment Relations Act 2000.
5.1.7 Letters of Offer 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.
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After the commencement of employment, an employee and Inland Revenue may mutually
agree to vary their hours of work, provided that the agreed hours of work shall not extend
outside the hours of 6:00am and 10:00pm Monday to Friday and where appropriate 8.00am
and 5.00pm Saturday.
5.1.8 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 NUPE 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 Non-Standard Hours of Work (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.
The flexitime hours of work in Inland Revenue, during which employees may work their hours
of work are between 6.00am and 10.00pm Monday to Friday and 8.00am to 5.00pm
Saturday.
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 Non-Standard Hours
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
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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.
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 5 hours on that day.
Overtime will be paid at the rate of time one and a half (T1½) 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 am 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).
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 8 hours per day or 80 hours per fortnight. For the calculation of
overtime, salary includes special duties, minimum adult, and dependant's allowances.
Except for overtime worked on a public holiday, all overtime will be paid at the rate of time
and one half (T1½), i.e. there is no double time after 3 hours. Overtime worked on a public
holiday will be paid at T2 and if the overtime is performed on a public holiday that would
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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.
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 T1½. 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.
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 pm and 6 am, 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.
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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.
The duration of a meal break may range between 30 minutes and 2 hours but employees
cannot be required to take a meal break of less than 1 hour.
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.
Where office requirements demand it, employees may be required to nominate 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.
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. A
common sense approach will be taken to providing rest breaks to part time employees who
only work a few 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.
5.8 Technology Fix – IT and other technology support staff
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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.
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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).
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 1.6 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.
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 years 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.
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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.
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.
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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.
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.
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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.
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 NUPE Leave
Up to 12 months’ discretionary leave without pay may also be approved to allow employees to
work for NUPE.
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):
Study Leave
Outward Bound courses
Transfer Leave
Meetings of Boards, Councils and Committees
Conferences and Conventions
Civil Defence, Search and Rescue and Fire Fighting
Leave for Military Training (in excess of the statutory minimum).
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.
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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.
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.
Further information can be found in the HR Manual on the Inland Revenue intranet.
6.8 Sick 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.
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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
Over 40 years
9 days a year plus any untaken leave 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 5 days 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 1 May 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.
(b)
Employees appointed to Inland Revenue on or after 12 March 1993
Effective from the employee’s next anniversary of appointment following 1 May 2007,
employees appointed to Inland Revenue on or after 12 March 1993 will be provided with 11
working days sick leave on pay for each year 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 or after two years continuous
service three/fifths of 15 days ie 9 days. A minimum 5 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:
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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
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 Illness or Injury 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 Illness or Injury
Where an employee must be absent for part of their normal working day for illness or injury,
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
Generally appointments should be made in the employee’s own time wherever possible
otherwise time will be granted as a special paid absence.
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6.9 Caring for Dependants
Employees may be granted sick leave on pay, which will be deducted from their sick leave
entitlement when the employee must be absent from work to attend to a member of the
household or family who through illness becomes dependent on the employee. Members of
the household would be the employee’s child, partner, or any of the employee’s family or
household. 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
Jury Service
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.
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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 Employees employed by Inland Revenue on or after 1 May 2007
Employees employed by Inland Revenue on or after 1 May 2007 will become entitled to one
week’s long service leave on the completion of five years continuous service, including any
service recognised under clause 1.6. Thereafter, they will become entitled to one week’s long
service leave at the end of each additional five years of continuous employment.
6.12.2 Employees employed after 1 July 1999 and before 1 May 2007.
Employees employed by Inland Revenue after 1 July 1999 and before 1 May 2007, became
entitled to three days long service leave on 1 May 2010. Those employees who have, on
commencement of this collective agreement, completed the next fifth year of continuous
service that occurs after 1 May 2007 (including any previous recognised service in accordance
with clause 1.6) will have a further two days long service leave added to the three day
entitlement, giving them a full weeks long service leave entitlement. Those employees who
are part-time will receive a pro-rata entitlement to the full week of long service leave.
Thereafter, they will become entitled to one week’s long service leave at the end of each
additional five years of continuous employment.
The maximum period of previous service that can be recognised under this clause is five years
continuous service.
6.12.3 Employees employed before 1 July 1999
For those employees employed before 1 July 1999 long service leave shall be granted as
follows:
Qualifying
Entitlement
No of years after qualification that leave will
Service
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.
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 of 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 1.6.
6.12.4 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.
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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 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 1.6 Recognition of Service.
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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 NUPE, 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
NUPE delegates.
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 twelve 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 twelve 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 (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 (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.
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.
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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.
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
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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.
Where it is agreed that a suitably qualified employees will act as a First Aid Attendant, Inland
Revenue 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.
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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 systems, including the linkages
between organisational and individual performance.
8.1 Performance Management
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 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, ie 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 agrees to observe the
requirements of the plan so that the performance objectives may be met.
Inland Revenue will invest in a training and development programme 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.
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
relativities are established and how groups of employees are paid in relation to each
other;
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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;
A salary range for each pay band of 85% to 115% of this midpoint; and
Development ranges of 65% to 84% as described in clause 8.2.7.
The pay bands applicable to positions within coverage are detailed in Appendix 2. 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
NUPE 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 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
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Commissioner will, following consideration of the parties’ respective views, make the final
decision.
NUPE’s agreement 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 NUPE 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 Commissioner 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
<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
** Excludes those in a development range
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 2 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 NUPE in relation to setting any higher salary ranges for these
positions; however NUPE’s agreement 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 3. 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 2 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.
8.5 Performance Payments
An employee or a team of employees may be paid a one-off performance payment in
recognition of good 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 Wages 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 Additional - Higher Duties and Allowances
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 into
account. This may be based on a percentage of the person’s salary, or the difference
between the salary of the person acting and the salary of the incumbent of the position.
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
Employees can be required to, from time to time and for reasonable periods, carry out other
duties or activities not specifically identified in the job expectation for their position. This may
include working in other areas and teams within Inland Revenue.
The additional duties and/or responsibilities to be undertaken and the skills of the employee
will be taken in to account when making decisions about requiring employees to carry out
other duties or activities not specifically identified in the job expectation for their position.
Where an employee is required to perform duties or activities in addition to their normal work,
an allowance may be paid at Inland Revenue’s discretion. In determining the amount of any
allowance, the range of additional duties and/or responsibilities undertaken and the skills of
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the employee will be taken in to account. This may be based on a percentage of the person’s
salary.
If an employee believes that Inland Revenue’s request to carry out other duties or activities
not specifically identified in the job expectation for their position is unreasonable they will
advise their manager and outline in writing the rationale for, and provide information
supporting, their view.
The manager and the employee will jointly discuss Inland Revenue’s requirement to carry out
the other duties or activities and the employee’s views, with the intention of reaching an
agreed resolution. At the employee’s request their representative may also participate in
these discussions
If a successful agreed resolution of the matter cannot be achieved through this discussion,
the manager will make a final decision.
Unless otherwise agreed, the employee will perform the additional duties or activities as
requested by Inland Revenue while the parties are endeavouring to resolve the matter.
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
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.
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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 can not make alternative arrangements without incurring additional cost.
9.8 Working Away from Usual Place of Employment
Where an employee is 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.
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 practising fees where the fees, registration, qualification, or holding of a practising
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 NUPE in confidence will not be passed on to members
unless otherwise agreed. In these circumstances NUPE 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 NUPE and staff prior to final decisions on a
change being determined.
The best management of change outcomes will be achieved through involving employees and
NUPE 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 (clause 3).
This consultation and participation is the avenue through which the process of change will be
facilitated and will occur at the earliest practicable opportunity.
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Consultation and participation requires the genuine involvement of all parties, (i.e., the
employer, employees and NUPE), and the provision of relevant information. This will enable
NUPE members to collectively participate (through NUPE) 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.
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 NUPE 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 their representatives 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, NUPE where a change proposal is proposed that will have an impact
on NUPE members.
Following the above notification the parties will meet to:
determine how NUPE will be involved in the development of the consultation process
and implementation 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;
identify how the provisions under clauses 10.5 to 10.7 may apply;
discuss a communication plan that will support the change process; and
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 10.5.3; and
identify how preference may apply to other vacancies that are available at the time.
During the change process, Inland Revenue and NUPE recognise there may be the potential
for significant differences. Should this situation occur, the focus of Inland Revenue and NUPE
will be on ways of resolving the differences. Inland Revenue and NUPE will use a problem
solving approach with the aim of reaching consensus. Inland Revenue and NUPE will not
disengage when significant differences or difficulties arise.
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Potentially affected employees will have the opportunity to provide feedback on the change
proposal through NUPE 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 NUPE 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 NUPE 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 NUPE
and then to affected employees.
10.4 Identification of staff in positions affected by the change
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.
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.
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10.4.4 Not Affected
Inland Revenue and NUPE 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 NUPE 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.
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.
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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 applybut 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
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.
1 This does not create an expectation that a position in a higher band wil be deemed to be a suitable alternative offer.
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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 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.
(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 NUPE.
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.
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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 5 years continuous service, when they will be paid an additional 2 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 contract as at 30 June 1999.
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.
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
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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:
o has offered the staff member employment in the business or part being sold or
transferred, and
o 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:
o any service related and redundancy conditions; and
o 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:
o 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
o 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, NUPE 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.
NUPE members have the right to be represented by NUPE 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 - Grandparented Entitlements
Introduction
Staff employed before 1 July 1999 have some previous terms and conditions grandparented,
that are not covered in the main body of this agreement.
The following sections highlight the terms and conditions 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.
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.
(c)
Leave accrual
Employees eligible to retire, apart from those covered by clause (d) below, 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
65
year for 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
131
year for 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÷365x4.4)
27 years 240 days
76.6932 days
(Note: all service is calculated on the basis of a calendar year).
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(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
Clause (c) above
retires at the age of eligibility for National
Superannuation or older, or retires in terms
of clause (a) 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.
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
60
year for each year after 20
years’ service
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For example: an employee resigns after 27 years 240 days:
Service
Leave
20 years
32.0
7 years
9.8
240 days
0.9468 (240÷265x1.44)
27 years 240 days
42.7468 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.
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.
Transfer Housing Loan (was State Servant on Transfer)
Employees employed before 1 July 1999 who are in receipt of this subsidy (as per the PSA
CEC 011) as at 1 July 1999, will continue to receive it as previously agreed.
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Appendix 2 – 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%
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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%
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Appendix 3 – Positions in Pay Band
Banded Pay Structure (BPS) - Jobs and bands by business group.
Business Transformation
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
675
Office Administrator
BPSE
85% - 115%
Change
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
1042
Architect
BPSI
65% - 115%
894
Senior Enterprise Architect
BPSL
85% - 115%
1041
Senior Enterprise Solutions Architect
BPSL
85% - 115%
Change - Portfolio Delivery
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
795
Administration Assistant, Corporate Communications
BPSD
85% - 115%
181
Senior Advisor (Corporate Accountability)
BPSH
85% - 115%
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Corporate Integrity & Assurance - Procurement
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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 &
BPSL
85% - 115%
Development
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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 – NUPE Collective Agreement 035
Expires 27 December 2017
63
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
1118
Senior Advisor Planning
BPSH
85% - 115%
Information, Intelligence & Communications - Information Management
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
1134
Senior Advisor Information Management
BPSI
85% - 115%
Information, Intelligence & Communications - Stakeholder Relations
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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%
Inland Revenue – NUPE Collective Agreement 035
Expires 27 December 2017
64
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
906
Team Leader Delivery National L&D
BPSH
85% - 115%
19
Trainer National L&D
BPSF
85% - 115%
Policy & Strategy - Strategic Planning
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
861
Senior Advisor, Strategic Planning
BPSJ
85% - 115%
576
Strategic Analyst (Corporate Strategy)
BPSH
85% - 115%
Performance, Facilities & Finance
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
872
Events Coordinator
BPSE
85% - 115%
294
Technical & Service Advisor
BPSG
85% - 115%
238
Service Officer - LE & Special Audit
BPSE
85% - 115%
Inland Revenue – NUPE Collective Agreement 035
Expires 27 December 2017
65
Service Delivery - Business Planning & Integration
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
BPSI
85% - 115%
Services)
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
BPSG
85% - 115%
Services)
704
Trainer/Coach/Facilitator
BPSE
85% - 115%
1045
Workplace Services Officer - Service Delivery
BPSC
85% - 115%
Inland Revenue – NUPE Collective Agreement 035
Expires 27 December 2017
66
Service Delivery - Investigations & Advice
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
920
Senior Advisor Investigations & Advice
BPSH
85% - 115%
477
Compliance Support Officer
BPSB
85% - 115%
764
Document Management Software Coordinator &
BPSE
85% - 115%
Trainer
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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 – NUPE Collective Agreement 035
Expires 27 December 2017
67
Technology, Strategy & Operations
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
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
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
31
Personal Assistant
BPSD
85% - 115%
Senior Management Support
HR JE/ Job Position Title
IR Pay
Band
No.
Band
parameters
845
Administrative Assistant
BPSC
85% - 115%
546
PA to Deputy Commissioner/Chief Officer
BPSF
85% - 115%
Inland Revenue – NUPE Collective Agreement 035
Expires 27 December 2017
68
Inland Revenue – NUPE Collective Agreement 035
Expires 27 December 2017
69