Individual Employment Agreement (PAD)
1 May 2007
TABLE OF CONTENTS
SECTION 1 - GENERAL MATTERS .................................................................................... 1
1.1 INTRODUCTION .................................................................................................... 1
1.2 PARTIES TO AGREEMENT ...................................................................................... 1
1.3 VARIATION TO AGREEMENT ................................................................................ 1
1.4 FIXED-TERM AND CASUAL APPOINTMENTS ........................................................ 1
1.5 CREDITING OF PREVIOUS SERVICE ..................................................................... 1
SECTION 2 - EMPLOYMENT POLICIES ............................................................................ 3
2.1 FOUNDATION PRINCIPLES FOR EMPLOYMENT ................................................... 3
2.2 INLAND REVENUE’S COMMITMENT ..................................................................... 3
2.3 YOUR ROLE AND RESPONSIBILITIES ..................................................................... 3
2.4 EQUAL EMPLOYMENT OPPORTUNITIES - DIVERSITY ............................................ 4
SECTION 3 - HOURS OF WORK AND RELATED PROVISIONS ......................................... 5
3.1 HOURS OF WORK ................................................................................................. 5
3.2 OVERTIME............................................................................................................. 5
3.3 OVERTIME RATES .................................................................................................. 6
3.4 MINIMUM BREAK BETWEEN SPELLS OF DUTY ....................................................... 6
3.5 TIME OFF IN LIEU .................................................................................................. 6
SECTION 4 - HOLIDAY AND LEAVE PROVISIONS .......................................................... 8
4.1 PUBLIC HOLIDAYS ................................................................................................ 8
4.2 ANNUAL CLOSEDOWN PERIOD........................................................................... 8
4.3 ANNUAL LEAVE .................................................................................................... 8
4.4 PARENTAL LEAVE ................................................................................................. 9
4.5 SPECIAL LEAVE WITH OR WITHOUT PAY ............................................................ 10
4.6 SICK LEAVE ........................................................................................................ 10
4.7 BEREAVEMENT/TANGIHANGA AND HURA KOHATU LEAVE ............................. 11
4.8 JURY SERVICE .................................................................................................... 11
4.9 LONG SERVICE LEAVE ....................................................................................... 11
SECTION 5 - REMUNERATION ....................................................................................... 13
5.1 SALARY ON APPOINTMENT ............................................................................... 13
5.2 PLACEMENT IN RANGES .................................................................................... 13
5.3 REMUNERATION REVIEW ................................................................................... 13
5.4 PERFORMANCE APPRAISAL .............................................................................. 13
5.5 PAYMENT OF SALARIES ..................................................................................... 13
SECTION 6 - ALLOWANCES AND EXPENSES ................................................................ 15
6.1 CHILD CARE SUBSIDY ........................................................................................ 15
Individual Employment Agreement (PAD) 1 May 2007
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6.2 SPECIAL DUTIES.................................................................................................. 15
6.3 TRANSFER EXPENSES.......................................................................................... 15
6.4 MEAL ALLOWANCE ........................................................................................... 15
6.5 WORK RELATED EXPENSES ................................................................................ 16
6.6 REIMBURSEMENT OF EXPENSES FOR DEPENDANTS .......................................... 16
6.7 MOTOR VEHICLE ALLOWANCE ......................................................................... 16
6.8 FIRST AID ATTENDANT ALLOWANCE ................................................................. 16
6.9 ACCIDENT EXPENSES ........................................................................................ 16
SECTION 7 - HEALTH AND SAFETY ................................................................................ 17
7.1 HEALTH AND SAFETY POLICY ............................................................................ 17
7.2 INLAND REVENUE’S OBLIGATIONS ................................................................... 17
7.3 YOUR OBLIGATIONS ......................................................................................... 17
7.4 VISUAL HEALTH .................................................................................................. 18
7.5 EMPLOYEE ASSISTANCE .................................................................................... 18
SECTION 8 - CONSULTATION ....................................................................................... 19
8.1 CONSULTATION ................................................................................................. 19
SECTION 9 - ENDING EMPLOYMENT ........................................................................... 20
9.1 RESIGNATION .................................................................................................... 20
9.2 DISMISSAL .......................................................................................................... 20
9.3 RIGHT TO SUSPEND ............................................................................................ 20
9.4 ENDING EMPLOYMENT ON MEDICAL GROUNDS ............................................ 20
9.5 RESTRUCTURING ................................................................................................ 20
SECTION 10 – EMPLOYMENT RELATIONSHIP PROBLEMS ............................................... 24
10.1 EMPLOYMENT RELATIONSHIP PROBLEMS ......................................................... 24
SECTION 11 - PROFESSIONAL REQUIREMENTS ............................................................ 25
11.1 CONFIDENTIALITY .............................................................................................. 25
11.2 CONFLICT OF INTEREST ..................................................................................... 25
11.3 INTELLECTUAL PROPERTY ................................................................................... 25
11.4 TRAINING AND DEVELOPMENT ......................................................................... 27
11.5 POLICIES AND PROCEDURES ............................................................................ 27
SECTION 12 - SIGNATORIES......................................................................................... 28
Individual Employment Agreement (PAD) 1 May 2007
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SECTION 1 - GENERAL MATTERS
1.1 INTRODUCTION
This individual employment agreement, referred to as “the agreement”, is written
in a conversational style to aid the understanding of it and to reflect the fact that
management and staff
usual y know and work with each other.
As a matter of clarification, the words “we” and “our” denotes Inland Revenue
and its employees, and the word “you” denotes an employee who is covered by
this agreement.
Where reference is made in this agreement to “Inland Revenue” it means Inland
Revenue as the employer.
1.2 PARTIES TO AGREEMENT
This is an individual employment agreement made pursuant to the Employment
Relations Act 2000. The parties to this agreement are:
The Chief Executive of the Inland Revenue Department acting as the
employer; AND
, engaged as an employee
within the Policy Advice Division.
Where this agreement refers to the Chief Executive or to Inland Revenue, it means
the Commissioner of Inland Revenue or any person to whom the Commissioner
has delegated the authority to act on his/her behalf.
Where you are appointed to any position outside the Policy Advice Division (or
any successor division), this agreement shal cease to apply from the date of such
appointment taking effect.
1.3 VARIATION TO AGREEMENT
The provisions of this agreement may be varied in writing with the agreement of
both parties.
1.4 FIXED-TERM AND CASUAL APPOINTMENTS
Where Inland Revenue has a genuine reason for specifying a fixed-term
engagement, it may enter into fixed-term or casual employment arrangements
with an employee covered by this agreement. An employee’s Letter of
Appointment wil advise the reasons why, and when, and how employment wil
end and wil specify the provisions of this agreement that wil apply.
1.5 CREDITING OF PREVIOUS SERVICE
Where there is a reference in this agreement to “continuous service”, this means
that al 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, wil be recognised and credited as “continuous”,
Individual Employment Agreement (PAD) 1 May 2007
Page 1
provided that you joined or re-joined Inland Revenue within one month of the last
day of pay of your earlier period of service.
Previous service that ended with you accepting either a severance or enhanced
early retirement payment wil not be recognised.
For fixed term or casual staff, only service with Inland Revenue wil be recognised
for service related and other benefits. If you have been employed by Inland
Revenue on more than one occasion, al periods of fixed term or casual
employment shal accumulate for the purposes of service related and other
benefits.
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SECTION 2 - EMPLOYMENT POLICIES
2.1 FOUNDATION PRINCIPLES FOR EMPLOYMENT
These are the principles which underpin the employment relationship. They are
binding on both Inland Revenue and employees.
We wil value each other and act with integrity, honesty, respect and trust.
We wil meet and be seen to meet al legal obligations consistently and
impartial y.
We wil act professional y and take responsibility for our actions.
We wil work together co-operatively to balance the needs of our customers
and the business.
2.2 INLAND REVENUE’S COMMITMENT
As your employer, Inland Revenue is committed to the fol owing actions and
approaches:
Encouraging open two-way communication.
Supporting its employees in their endeavours to fulfil their duties.
Encouraging skil development for individuals and recognising and rewarding
high performance.
Observing and promoting the principles of equal employment opportunities
and cultural awareness.
Promoting responsiveness, flexibility and efficiency in meeting our customer
needs.
Encouraging suggestions for innovation and better ways to do things.
Pursuing quality is fundamental to our success.
Exercising good judgement.
2.3 YOUR ROLE AND RESPONSIBILITIES
Your work responsibilities are to:
Be honest, diligent and perform to the best of your ability.
Work as part of a team and promote the efficient operation of your team and
other teams within Inland Revenue to achieve the best outcome possible.
Conduct yourself professional y in al interactions with customers, service
providers and officers of Inland Revenue.
Take responsibility for your own development and participate in the
opportunities for development that Inland Revenue offers.
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Promote efficiency in Inland Revenue and contribute to the responsible
operation of our business.
Take responsibility for your own actions and for undertaking your duties.
Maintain appropriate ethical standards, and develop relationships based on
trust, confidentiality and integrity.
Comply with, and promote compliance with, the Inland Revenue Code of
Conduct.
2.4 EQUAL EMPLOYMENT OPPORTUNITIES - DIVERSITY
We are committed to equity of employment. Al terms and conditions of
employment are to be implemented on that basis.
We wil develop flexibility and capability through actively encouraging an
environment where contributions are valued, where work arrangements are
flexible and through investment in the development of staff and networks.
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SECTION 3 - HOURS OF WORK AND RELATED
PROVISIONS
3.1 HOURS OF WORK
(A)
HOURS OF WORK
Inland Revenue’s mission is to provide quality services to the community.
The Policy Advice Division aims to be the best possible professional
strategic manager and communicator of tax policy and related social
policy projects. This requires flexibility and co-operation from both parties
to ensure customer needs are met while balancing these requirements
with individual employees’ personal and family commitments and needs.
Al ful -time staff wil work an average of 40 hours per week between 7am
and 6pm Monday to Friday inclusive, unless agreed otherwise. Al part-
time staff wil work weekly hours agreed between you and your manager.
Your standard daily hours wil be agreed between you and your manager.
Any changes to your standard hours must be by mutual agreement.
(B)
REST BREAKS AND MEAL PERIODS
You wil be provided (during each morning and afternoon period of duty)
with one paid ten minute rest break at times agreed with your manager.
An unpaid meal period of at least half an hour wil be provided no later
than 5 hours after you commence duty.
3.2 OVERTIME
(A)
OVERTIME HOURS
Overtime, where authorised, shal be:
(a) al time worked in excess of 8 hours per day Monday to Friday,
provided that a minimum of 40 hours is worked in the week; or
(b) any time worked on Saturday or Sunday, provided that a minimum
of 40 hours is worked in the week.
Overtime payments shal be calculated on a daily basis.
For the calculation of overtime, salary or wages are deemed to
include special duties, adult adjustment and dependent’s al owances.
For the purpose of overtime, 'time worked' is deemed to include
approved leave.
(B)
CALL BACK
You wil be paid for a minimum of three hours salary where:
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(a)
you are cal ed back to work after completing your day's work and
you have left work; OR
(b)
you are cal ed back to work before your normal start time and do
not continue to work until your normal start time;
Except that:
any cal back commencing and finishing within the minimum period
covered by an earlier cal back shal not be paid for; or
where a cal back commences before and continues beyond the end
of a minimum period for a previous cal back, your payment wil be
calculated as if you had worked continuously from the beginning of the
previous cal back to the end of the later cal back.
(C)
OVERTIME ELIGIBILITY
Excluding hours worked on a public holiday, which are covered by clause
4.1, you wil be ineligible for payment of overtime hours worked if:
a) You are employed as either an Analyst or a Legislative Counsel; or
b) You are in receipt of a ful -time equivalent salary of $53,000 p.a. or
greater.
(D)
PERSONAL SECURITY
Transport from the workplace wil be provided where necessary and
authorised; between the hours of 7.00 pm and 6.00 am; or such other times
as agreed between you and your manager.
3.3 OVERTIME RATES
RATE OF PAYMENT
Subject to clause 3.2(C), overtime wil be paid at the rate of time and a half (T1½)
for the first three hours and double time (T2) thereafter, except that the employee
wil receive double time (T2) for al overtime between 10 pm and 6 am, between
midday Saturday and 6 am Monday, and on public holidays.
Al overtime worked on a Saturday, Sunday or public holiday wil attract a
minimum of three hours at the appropriate rate.
3.4 MINIMUM BREAK BETWEEN SPELLS OF DUTY
You wil be al owed a minimum break of 9 consecutive hours between spel s of
duty; unless agreed otherwise between you and your Manager.
3.5 TIME OFF IN LIEU
Equivalent time off may be granted on the basis of one hour off for one hour
worked, by agreement in advance between you and your manager. Your
manager wil not withhold consent to taking time off in lieu provided it does not
unreasonably disrupt the carrying out of normal business. Time off in lieu wil not
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occur where you receive an overtime payment in terms of clause 3.3, except for
overtime worked on a public holiday, which is covered by clause 4.1.
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SECTION 4 - HOLIDAY AND LEAVE PROVISIONS
4.1 PUBLIC HOLIDAYS
You are entitled to a paid holiday on each of the fol owing occasions:
Christmas Day
Boxing Day
New Year's Day
2 January
Waitangi Day
Good Friday
Easter Monday
ANZAC Day
The birthday of the reigning Sovereign (observed on the first Monday in June)
Labour Day (being the fourth Monday in October)
The day of the anniversary of a province or the day local y observed as that day.
This leave wil be granted and taken according to the requirements of the
Holidays Act 2003.
Where you are requested and agree to work on a public holiday you wil be paid
double time. If for you, that day would otherwise be a normal working day you
wil be granted, in addition, an alternative holiday, to be taken in accordance
with the provisions of the Holidays Act 2003.
4.2 ANNUAL CLOSEDOWN PERIOD
Inland Revenue has an annual closedown period between the Christmas and
New Year holidays. Inland Revenue wil provide at least one month’s notice of
the closedown period and the work locations affected each year.
Where you have a current annual leave entitlement at the commencement of
the closedown period you wil be required to use that annual leave for the
closedown period.
Where your current annual leave entitlement at the commencement of the
closedown period is insufficient to cover the entire closedown period, then you
agree to take annual leave in advance to cover that part of the closedown
period for which you do not have a current leave entitlement.
Where you do not have a current leave entitlement you agree to take annual
leave in advance.
4.3 ANNUAL LEAVE
(A)
LEAVE ENTITLEMENT
You wil accrue four weeks’ annual leave during the first years’ service.
From the beginning of the second year of current continuous service with
Inland Revenue, annual leave wil accrue at the rate of five weeks each
year. The fifth week is not subject to the Holidays Act 2003.
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(B)
TAKING ANNUAL LEAVE
Annual leave may be taken as it is accrued. It is important that you use
this time to take a break from work on a regular basis to relax and refresh
yourself. For this reason, your leave balance may not exceed the greater
of either:
your annual entitlement plus five days; or
your annual entitlement plus your current year’s accrual.
Annual leave in excess of this amount is able to be accumulated for a
specific reason, with the agreement of your manager.
You may, with agreement from your manager, anticipate up to half your
annual leave entitlement. If you have over 20 years' continuous service
you may anticipate up to your annual entitlement.
Your annual leave wil be granted and taken according to the Holidays
Act 2003 subject to the requirements above.
(C)
SUSPENSION OF ACCRUAL
If you are absent on special leave without pay for more than 35
consecutive days you wil not accrue annual leave during this period.
(D)
PAYMENT FOR ANNUAL LEAVE
You agree that payment for annual leave wil be made in the pay that
relates to the period during which the leave is taken (i.e. your usual pay
day). Inland Revenue may approve your request for payment of annual
leave prior to going on leave.
4.4 PARENTAL LEAVE
(A)
PARENTAL LEAVE
Parental leave wil be granted in accordance with the provisions of the
Parental Leave and Employment Protection Act 1987. Parental leave
interrupts but does not break your service. However, employees on
parental leave wil accrue annual leave in accordance with the provisions
of the Holidays Act 2003.
Ful details relating to your entitlement to parental leave (which includes
maternity, paternity, extended and special leave) are contained in Inland
Revenue’s HR Manual.
(B)
EX GRATIA PAYMENT
Where you are entitled to:
extended leave of up to 12 months, and
you return to work before or at the end of the leave, and
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you complete a further 6 months’ continuous service;
EITHER:
You wil be granted an ex gratia payment equivalent to 30 working days’
leave on pay at the rate applying when you went on extended leave.
OR
If you are absent on extended leave for fewer than 30 working days, you
wil receive a payment equivalent to the number of days you were absent.
In either situation, if both you and your partner are employed in the Public
Service and are eligible for payment, then only one of you is entitled to
the payment and you must choose which person wil receive it;
Your ex gratia payment is based on the percentage of employment
worked prior to your absence on parental leave. If you worked less than
ful time for a short period due to your pregnancy, prior to your
commencement of parental leave, payment wil be based on the
percentage rate of employment prior to the absence on parental leave,
not on the short term change to normal hours.
4.5 SPECIAL LEAVE WITH OR WITHOUT PAY
Upon application, you may be granted special leave with or without pay on the
conditions Inland Revenue may specify at the time the leave is granted. Prior to
taking the leave, you must clarify with your manager whether or not your job is
guaranteed upon your return from leave without pay. As a general principle,
where you take leave without pay for one month or longer, your job wil not be
guaranteed.
4.6 SICK LEAVE
It is accepted that from time to time you may need to be absent from work
because:
You are il ; or
You need to care for your spouse, or a dependent child or parent when they
are il ;
In such circumstances we support you taking reasonable time off. While not
initial y placing a limit on the amount of time off on pay, we reserve the right to
set a limit on a case by case basis (which wil be not less than 11 days per year)
and to cease payment while you are absent from work. You wil be consulted
before any such decision is made.
You may be required to provide a medical certificate for any absence greater
than three consecutive calendar days, whether or not these days would
otherwise be working days for you.
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Page 10
With reasonable cause, Inland Revenue may require you to undergo a medical
examination at the Department’s expense by a medical practitioner nominated
by the Department.
The sick leave provisions in this clause are not in addition to the sick leave
provisions of the Holidays Act 2003.
4.7 BEREAVEMENT/TANGIHANGA AND HURA KOHATU LEAVE
In the event of the death of a person to whom you have a close association, you
are entitled to take special bereavement leave on ful pay to meet your
obligations and/or pay your respects to the deceased person and/or attend a
hura kohatu (unveiling) ceremony. Such obligations may exist because of family
ties, or because of particular cultural requirements. The amount of time off wil be
agreed with your manager.
This leave is not in addition to the bereavement leave provisions of the Holidays
Act 2003.
4.8 JURY SERVICE
Inland Revenue recognises your duty to attend jury service when cal ed. Where you
are cal ed for jury service, Inland Revenue wil make every effort to facilitate your
attendance.
In recognition of your duty, you wil be granted paid leave for jury service. You
may retain expense reimbursements but al jurors’ fees are to be paid to Inland
Revenue.
4.9 LONG SERVICE LEAVE
(A)
EMPLOYEES WHO ALREADY HAVE ENTITLEMENT TO LONG SERVICE LEAVE
If you already have current or protected long service leave entitlement,
the conditions of your entitlement shal continue unchanged.
(B)
EMPLOYEES EMPLOYED BY INLAND REVENUE ON OR AFTER 1 MAY 2007
If you do not have a long service leave entitlement and you were
employed with Inland Revenue as at 1 May 2007, you wil become entitled
to three days long service leave three years after 1 May 2007. Thereafter,
you wil become entitled to one week’s long service leave at the end of
each additional five years of continuous employment.
If you commenced employment with Inland Revenue after 1 May 2007,
you wil become entitled to one week’s long service leave at the end of
each five years of continuous employment.
(C)
GENERAL TERMS APPLICABLE TO ALL EMPLOYEES
Long service leave must be taken in one period and within five years of
qualification.
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Page 11
Reduced hours or part-time employees wil be entitled to long service
leave in accordance with this clause, provided that entitlement wil be
pro-rated in accordance with their hours of work.
The qualifying period for earning long service leave shal cease on the day
you retire, and shal exclude any additional service which may accrue as
a result of retiring leave being paid fortnightly after the last day of duty.
When you resign, or give notice of resignation, or if you have been
dismissed you wil forfeit any untaken long service leave to which you may
be entitled and unused long service leave wil not be paid out upon
termination of employment.
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SECTION 5 - REMUNERATION
5.1 SALARY ON APPOINTMENT
On initial appointment your performance and salary wil be reviewed after 6
months service. Thereafter your performance wil be reviewed as per clause 5.3.
5.2 PLACEMENT IN RANGES
When you are appointed to a position, your salary wil be set at a point within the
minimum and maximum remuneration range or ranges applicable to the
particular position. The factors that wil be considered are:
(a)
Previous work and other relevant experience.
(b)
Relevant educational and other qualifications.
(c)
The ease or difficulty in recruiting and retaining the specific skil s and/or
experience required for the position.
(d)
Patterns of internal relativity that have been established by previous
appointments.
5.3 REMUNERATION REVIEW
Your remuneration wil be reviewed at least annual y by your manager, but may
be reviewed more frequently at your, or your manager’s, instigation.
At the completion of the review of remuneration you wil be informed, in writing,
of the reasons for progression or non-progression in the range.
Your salary rate cannot be reduced by reason of the operation of the
remuneration review.
5.4 PERFORMANCE APPRAISAL
The performance appraisal is to be in written form, with you having the
opportunity to comment.
5.5 PAYMENT OF SALARIES
Your salary wil be paid fortnightly by direct credit to your bank account. Where
Inland Revenue is unable to pay your salary by direct credit as a result of the
direct credit not being actioned you wil be paid directly by cheque.
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Where there are any alterations to your net pay or deductions, you wil be
provided with written advice of such alterations.
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SECTION 6 - ALLOWANCES AND EXPENSES
6.1 CHILD CARE SUBSIDY
Inland Revenue recognises the importance of good quality childcare and wil
provide you with a child care subsidy only for periods where you are the principal
provider of care for a pre school child or children;
The subsidy is paid up until the child’s fifth birthday. The rate of the subsidy is
$10.00 per week for each child,
You are required to advise Inland Revenue of any change in circumstances that
may affect your eligibility for the subsidy.
6.2 SPECIAL DUTIES
Inland Revenue recognises your contribution to the organisation when you
undertake higher and/or additional duties
(A)
HIGHER DUTIES
Where you are asked to act in a position that is higher than your current
substantive position a Special Duties Al owance wil be paid at a rate
determined by your manager in discussion with you.
In determining the amount of the al owance payable, the range of
additional duties and/or responsibilities undertaken and your skil s wil be
taken in to account.
Where you are subsequently appointed to a position with a higher salary
midpoint, the appointment may be effective from the date the higher
duties were first performed.
(B)
ADDITIONAL DUTIES
Where you are required to perform duties in addition to your normal work,
and these additional duties are not those of a higher level position, a
payment, determined as above, may also be payable.
6.3 TRANSFER EXPENSES
Where it is agreed that you wil transfer to meet the convenience of Inland
Revenue, Inland Revenue wil pay your reasonable transfer expenses on such
terms and conditions as agreed between you and your manager.
6.4 MEAL ALLOWANCE
Unless otherwise provided, if you are directed to work not less than two hours’ in
excess of eight hours in any one day, after a break of at least half an hour and
you had to buy a meal which would not otherwise have been bought, you wil be
reimbursed actual and reasonable expenses.
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6.5 WORK RELATED EXPENSES
You wil be reimbursed for any actual and reasonable authorised expenses (e.g.
meals, accommodation and taxis) incurred by you in the course of your
employment, on production of receipts. However, we shal approve the
reimbursement of expenses without a receipt provided that we are satisfied that
the expenditure was necessary, reasonable and actual y incurred.
6.6 REIMBURSEMENT OF EXPENSES FOR DEPENDANTS
Inland Revenue may approve the reimbursement of your actual and reasonable
costs associated with caring for dependants when you are:
attending a course; OR
travel ing on official business; OR
required to work abnormal hours,
provided you cannot make alternative arrangements without incurring additional
cost.
6.7 MOTOR VEHICLE ALLOWANCE
Where the use of your private vehicle has been approved for undertaking Inland
Revenue business, you wil be paid a motor vehicle al owance as published by
Inland Revenue for tax purposes.
6.8 FIRST AID ATTENDANT ALLOWANCE
Inland Revenue may require suitably qualified staff to act as a First Aid Attendant
and wil compensate them by way of an al owance of $330.00 per annum.
6.9 ACCIDENT EXPENSES
Where the reasonable medical costs incurred by you as a result of a work related
accident or injury exceeds the amount of ACC payment in respect of that
accident or injury, we may reimburse you for the difference.
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SECTION 7 - HEALTH AND SAFETY
7.1 HEALTH AND SAFETY POLICY
Inland Revenue is committed to the health and safety of our employees. Inland
Revenue recognises that the health of our employees is an important ingredient in a
productive and efficient workplace and that promotion of good health and safety
practices is preferable to dealing with il ness and accidents.
7.2 INLAND REVENUE’S OBLIGATIONS
To provide and maintain a safe work environment. To this end Inland Revenue wil :
Comply with relevant health and safety and related legislation, codes of practice
and standards.
Involve staff in the ongoing development of health and safety systems and
emergency procedures.
Provide necessary safety equipment.
Maintain a work environment free of unwelcome behaviour and provide a
mechanism for reporting sexual harassment, ensuring a fair investigation and
avoiding reprisals against the complainant.
7.3 YOUR OBLIGATIONS
To take reasonable care for your own health and safety and that of others who
may be affected by what you do or do not do.
To co-operate with Inland Revenue on health and safety matters.
To be aware of the emergency procedures of the area in which you are working.
To immediately report any accident, hazard or sub-standard conditions to the
appropriate person.
To comply with the requirements of Inland Revenue’s accident insurers re work
related and non-work related personal injuries.
To disclose any secondary employment details when requested (and any
subsequent changes to those details) in accordance with the requirements of
Inland Revenue’s insurers.
To actively participate in the development of appropriate health and safety
systems and procedures.
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Page 17
7.4 VISUAL HEALTH
Inland Revenue conducts a Visual Health Programme. This covers testing,
assessments and contributions to the costs of lenses, frames and contact lenses.
Details of our Visual Health Programme are contained in Inland Revenue’s HR
Manual.
7.5 EMPLOYEE ASSISTANCE
Inland Revenue is committed to the provision of an employee assistance
programme, which wil be available to al employees, at al levels on a voluntary
basis. The programme is a means by which an employee whose work
performance has, or may become, affected by a personal problem, can be
assisted. Receiving such assistance wil in no way be detrimental to your career
prospects.
Details of our Employee Assistance Programme are contained in Inland Revenue’s
HR Manual.
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Page 18
SECTION 8 - CONSULTATION
8.1 CONSULTATION
Inland Revenue recognises that, where changes are required to its operational
structure, work practices or employment policies which may significantly affect
your terms and conditions of employment, it wil consult with you prior to the
implementation of any such change.
Individual Employment Agreement (PAD) 1 May 2007
Page 19
SECTION 9 - ENDING EMPLOYMENT
9.1 RESIGNATION
You must give Inland Revenue at least one month’s notice of resignation of
employment or one month’s salary may be forfeited in lieu of such notice.
However you can agree with Inland Revenue for a lesser period of notice should
you resign. Inland Revenue reserves the right to pay you in lieu of you working
some or al of the notice period.
9.2 DISMISSAL
Inland Revenue must give you one month’s notice of termination for dismissal in
the case of repeated poor performance or misconduct or one month’s salary wil
be paid in lieu of such notice. Inland Revenue may dismiss you, without notice,
for serious misconduct.
9.3 RIGHT TO SUSPEND
Inland Revenue may suspend you on pay where an investigation into al eged
misconduct is about to commence or has commenced.
9.4 ENDING EMPLOYMENT ON MEDICAL GROUNDS
Where Inland Revenue approves that your employment is to end due to medical
reasons you wil be granted 65 days pay in addition to any outstanding annual leave
and your applicable notice period.
9.5 RESTRUCTURING
(A)
REDUNDANCY
A redundancy situation occurs where your employment is terminated
because the duties, responsibilities and powers of your position are
significantly altered or are surplus to our requirements due to a change in
the size, structure, responsibilities or requirements of Inland Revenue.
Inland Revenue recognises the serious consequences that the loss of
employment can have on you. Therefore, in the event that your position
becomes redundant, our first option is to examine your redeployment
options. Declaring you redundant is our last option.
(B)
SALE OR TRANSFER
If as a result of restructuring, a decision is made to contract out, sel or
transfer the whole or any part of Inland Revenue’s operations, in
negotiating with the prospective employer the objective wil be to arrange
for you to be offered employment by the new employer on no less
favourable conditions of employment overal . As soon as possible after
the commercial arrangements are finalised, you wil be provided with
information about the new employer, whether you wil be offered
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employment by the new employer, the basis of any such offer, the
timetable for transition, and the process for consultation with you.
You may choose not to accept an offer of employment made by the new
employer.
The options under clause (D) may apply. However, no redundancy wil
arise by reason of the sale or transfer of the whole or any part of Inland
Revenue’s operations, where the person or entity acquiring the whole or
any part of the operation offers you employment in the same capacity, or
in a capacity you are wil ing to accept, on no less favourable conditions
of employment overal , and agrees to treat your service as continuous.
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.
(C)
CONSULTATION
In the event that the position you occupy is affected by a restructuring,
Inland Revenue wil consult with you to examine al the available options.
One of the purposes of consultation is to encourage you to suggest
options that may suit you which may include redeployment, redundancy
or any other options. These wil be discussed at a local level to maximise
opportunities for redeployment of staff. The parameters for redeployment
are set out in the fol owing section.
(D)
REDEPLOYMENT OPTIONS
The redeployment options are:
Confirmation
Reassignment
Reasonable offer
(E)
CONFIRMATION (INTO THE SAME OR SIMILAR POSITION)
You wil be confirmed to a new position in Inland Revenue, or a new
structure or agency if the fol owing criteria are met:
the new position description/job expectation is the same (or very
nearly the same) as what you currently do;
the salary range for the new position is the same (or very nearly the
same);
the terms and conditions of employment (including career prospects)
are no less favourable;
the location of the new position is in the same local area.
Where there is more than one clear candidate for confirmation, Inland
Revenue wil operate a fair selection process. Inland Revenue wil only
confirm you in that position if, in its opinion, you are the person best suited
Individual Employment Agreement (PAD) 1 May 2007
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to that position. If you are unsuccessful in the selection process, other
options wil be examined.
If you decline confirmation, and discussions with your manager fail to
resolve the matter, you wil not be entitled to redundancy compensation
or to any other options as detailed below and your employment wil be
terminated.
(F)
REASSIGNMENT (INTO A SUITABLE ALTERNATIVE POSITION)
You may be offered reassignment where a suitable alternative position is
available to you. A “suitable alternative position” is a position
which involves duties and responsibilities which are not unreasonable
when taking into account your current knowledge, skil s, abilities and
responsibilities; and
where you could be expected to discharge those duties within a
reasonable period and with a reasonable amount of training if
required; and
the location of the new position is in the same local area.
If you decline a suitable alternative position, you wil be deemed to have
resigned from your employment and wil not be eligible for redundancy or
for any other options as detailed below.
(G)
REASONABLE OFFER
If the salary applying to an alternative position, which you are offered and
accept, is less than that which applied to your former position, you wil be
paid a lump sum payment equivalent to the difference in salary for the
next two years. If you do not accept the offer you are eligible for
redundancy compensation.
(H)
REDUNDANCY NOTICE AND COMPENSATION
Where you have not been placed in a position by confirmation or
reassignment and where no other options have been identified and your
employment is terminated you wil 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 you
have more than 5 years continuous service, you wil be paid an
additional 2 weeks pay for each subsequent year. The maximum
redundancy compensation payable wil be 45 weeks pay
.
(I)
OUTPLACEMENT ASSISTANCE
During your notice period Inland Revenue may provide you with
outplacement assistance in the form of:
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Counsel ing;
Preparation of curriculum vitae;
Arrangement of interviews;
Provision of an appropriate reference; or
Other assistance which may be appropriate under the circumstances.
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SECTION 10 – EMPLOYMENT RELATIONSHIP
PROBLEMS
10.1 EMPLOYMENT RELATIONSHIP PROBLEMS
Inland Revenue is committed to the speedy resolution of employment relationship
problems, including a dispute or personal grievance, as close as possible to their
point of origin. You have the right to be represented at any stage in the process
of raising and seeking resolution of an employment relationship problem.
Where you have an employment relationship problem, you wil first seek to resolve
the matter with your manager and to fol ow any applicable internal procedures
that may be contained in Inland Revenue’s HR Manual or on the PAD Intranet
prior to seeking mediation assistance in accordance with the Employment
Relations Act 2000.
You are required under section 114 of the Employment Relations Act to raise a
personal grievance with Inland Revenue within the period of 90 days beginning
with the date on which the action al eged to amount to a personal grievance
occurred or came to your notice, whichever is the later, unless Inland Revenue
consents in writing to the personal grievance being raised after the expiration of
that period.
Personal grievance has the same meaning as provided in the Employment
Relations Act 2000 section 103.
Where you are unable to resolve any grievance or dispute with your manager or
through internal procedures, you may apply to the Department of Labour’s
Mediation Service for mediation assistance in accordance with section 146 of the
Employment Relations Act. The mediation service is confidential and aims to assist
Inland Revenue and the employee in resolving the grievance or dispute.
If agreement cannot be reached with the assistance of the Mediation Service,
you may submit the grievance or dispute to the Employment Relations Authority
for a decision. The decision of the Authority is final and binding unless it is
appealed to the Employment Court.
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SECTION 11 - PROFESSIONAL REQUIREMENTS
11.1 CONFIDENTIALITY
Section 6 of the Tax Administration Act 1994 places a responsibility on al
employees in Inland Revenue to “use their best endeavours to protect the
integrity of the tax system”.
In accordance with Section 81 of the Tax Administration Act 1994, you are
required to sign and observe a Declaration of Fidelity and Secrecy.
We wil comply with the provisions of the Privacy Act 1993.
You are responsible for the security of any confidential and commercial y sensitive
information under your control or to which you have access. Information
concerning customers, other employees of Inland Revenue and anything to do
with Inland Revenue’s business must be treated with the utmost confidentiality.
The requirement for confidentiality continues after employment with Inland
Revenue ceases and until such time as the material in question comes into the
public domain through some other legitimate way.
Such is the importance of confidentiality of information that any breach may
provide grounds for dismissal and prosecution and any breach of this
responsibility after you have left Inland Revenue’s employ may similarly provide
grounds for prosecution.
11.2 CONFLICT OF INTEREST
You must ensure that you are not involved (directly or indirectly):
in any other employment or business which may affect or compromise your
ability to perform your duties; or
in an activity in conflict with the interests of Inland Revenue.
You must not accept payment or other benefit in money or kind from any person
or company as an inducement or reward for any action in connection with any
matter or business transacted by or on behalf of Inland Revenue.
If you are in any doubt you should seek prior clarification from your manager.
11.3 INTELLECTUAL PROPERTY
Al work, product and al inventions, improvements, discoveries, processes,
programmes and/or systems developed by you, or which you may become
aware of in the performance of your duties while employed by Inland Revenue,
wil be ful y disclosed to, and become the sole and absolute property of the
Crown.
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Individual Employment Agreement (PAD) 1 May 2007
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11.4 TRAINING AND DEVELOPMENT
As an integral part of your performance review, a development plan wil be
agreed between you and your manager or team leader. We agree to observe
the requirements of the plan so that the performance objectives may be met.
Inland Revenue wil invest in a training and development program that is
committed to providing timely, relevant training which meets the needs of both
employees and the organisation and utilises available funding to maximum
benefit.
11.5 POLICIES AND PROCEDURES
Inland Revenue may vary, cancel or introduce rules, policies and guidelines
affecting your employment but no such rules, policies or guidelines may vary this
agreement.
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SECTION 12 - SIGNATORIES
Signatories to the Agreement
Dated at WELLINGTON this
day of
200_
FOR AND ON BEHALF OF the Inland Revenue Department.
R M Oliver
Deputy Commissioner Policy
For Chief Executive of Inland Revenue
Employee
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