INLAND REVENUE
STANDARD TERMS
EMPLOYMENT AGREEMENT
June 2007
EMPLOYMENT
We value our employees’ ability to make their own decisions
PHILOSOPHY
depending on what is happening at any time, within the
context of the appropriate policies and procedures.
It is neither possible nor desirable to set rules regarding
everything that can happen in a workplace. However it is
desirable to set out the general terms and conditions of
employment to provide a foundation for our relationship.
These Standard Terms of Employment should be read in
conjunction with your appointment letter.
Policies and procedures may be introduced and amended from
time to time. You will of course be made aware of policy and
procedure, but you must also make every effort to become
familiar with them and to ensure they are followed.
NATURE OF THE
The Chief Executive Officer is your employer while you are
EMPLOYMENT
employed in the Inland Revenue Department.
RELATIONSHIP
Where reference is made in these Standard Terms of
Employment to “the Department” it shall mean the Chief
Executive or his or her nominee.
FOUNDATION
These are the principles which underpin the employment
PRINCIPLES FOR
relationship. They are binding on both Inland Revenue and
EMPLOYMENT
you.
We will value each other and act with integrity, honesty,
respect and trust.
We will meet and be seen to meet all legal obligations
consistently and impartially.
We will act professionally and take responsibility for our
actions.
We will work together co-operatively to balance the needs
of our customers and the business.
INLAND REVENUE’S
As your employer, Inland Revenue is committed to the
COMMITMENT
following actions and approaches:
Encouraging open two-way communication.
Supporting its employees in their endeavours to fulfil their
duties.
Encouraging skill 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.
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YOUR ROLE AND
Your work responsibilities are to:
RESPONSIBILITIES
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 professionally in all 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.
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.
You may from time to time be placed in another position of
similar responsibilities without adversely affecting
remuneration and other conditions. Such a placement may be
in the interests of organisational efficiency and/or your own
development.
Where such a placement involves a change in location your
agreement will be sought. If you agree to such a change you
will be reimbursed for all actual and reasonable expenses
incurred in taking up the appointment.
You will be given no less than three months’ notice of any
placement involving a change in location.
REMUNERATION
Our remuneration policy is to reward our people for their
contribution to achievement of the business goals as
individuals and as part of a team.
Details of your remuneration are set out in your appointment
letter.
Your remuneration will be reviewed in accordance with the
Remuneration Policy as amended from time to time. The
current version of this policy is attached to your letter of
Appointment.
Expenses
You will be reimbursed for actual and reasonable authorised
expenses incurred by you in the course of your employment.
Deductions
Where time off is to be unpaid including if you are absent
from work without authority, or otherwise in default, we may
make the appropriate adjustment to your remuneration.
Where this occurs you will be notified.
PERFORMANCE
Your performance will be assessed against the performance
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MANAGEMENT
plan agreed with your manager, in accordance with the
department’s performance management system.
HOURS OF WORK
We are a professional organisation determined to have our
customers’ needs drive our business. Hours of work will be
those necessary to achieve your individual performance plan
and generally meet the business needs.
Where appropriate normal hours of work will be set by your
manager. These may be recorded in your appointment letter.
Your remuneration incorporates any additional payment for
long hours or for work performed on weekends.
LEAVE
Public Holidays
You are entitled to the following public holidays:
Christmas Day
Boxing Day
New Year’s Day
2 January
Waitangi Day
Good Friday
Easter Monday
ANZAC Day
The birth of the reigning sovereign (observed on the first
Monday in June)
Labour Day (being the fourth Monday in October)
The day of the anniversary of a province or the day locally
observed as that day.
If you are required by Inland Revenue to work on a public
holiday you will be paid at the rate of time and a half of hours
worked. You will also be entitled to an alternative holiday if
this would otherwise have been a working day for you.
Annual Closedown
Inland Revenue has an annual closedown period between the
Period
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 Call Centre is operating between the Christmas
and New Year holidays and you are employed to work in the
Wellington Call Centre you agree that you will be available to
work if required to do so by Inland Revenue.
Where you have a current annual leave entitlement at the
commencement of the closedown period you will be required
to use that annual leave for the closedown period.
Where your current annual leave entitlement at the
commencement of the closedown period is insufficient to
cover the entire closedown period, then you agree to take
annual leave in advance to cover that part of the closedown
period for which you do not have a current leave entitlement.
Where you do not have a current leave entitlement you agree
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to take annual leave in advance.
Annual Leave
After each 12 month period of employment you are entitled to
five weeks’ annual leave.
Timing
It is important that you use this time to have a break from
work. Ensuring you have a holiday means that you will be
refreshed and revitalised and this is critical to maintaining a
healthy lifestyle and workplace. You have an obligation to
take your leave within the year after becoming entitled to it.
Wherever possible, leave should be scheduled for times
causing least disruption to work requirements.
If it is not possible for you to take all of your leave within 12
months of becoming entitled to it you should discuss the
situation in advance with your manager so that firm
arrangements can be made for the leave to be taken.
Payment
You agree that payment for annual leave will be made in the
pay that relates to the period during which the leave is taken
(i.e. your usual pay day). Inland Revenue may approve your
request for payment of annual leave prior to going on leave.
PERSONAL NEEDS
Sickness and
We recognise that from time to time you may need to be
Bereavement
absent from work because:
you are ill; or
you need to care for your spouse, or a dependent child or
parent when they are ill; or
you have suffered a bereavement, or have an obligation
due to the death of a family member, or perhaps some
other person with whom you have a close association.
In such circumstances we support you taking reasonable time
off. While we have not initially placed a limit on the amount of
time you may have off on pay, we reserve the right to set a
limit on a case by case basis (which will be not less than 11
days per year) and to cease paying you while you are absent
from work. You will 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.
If you fail to provide a medical certificate when required to do
so, Inland Revenue will not be required to pay you for any sick
leave in respect of which the proof is required until you
comply with that requirement
In special circumstances we may require you to undergo a
medical examination at the Department’s expense by a doctor
nominated by the Department.
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The sick leave provisions in this clause are not in addition to
the sick leave provisions of the Holidays Act 2003.
Parental Leave
The provisions of the Parental Leave and Employment
Protection Act 1987 shall apply.
Special leave without
Upon application, you may be granted special leave without
pay
pay on whatever conditions you and the Department may
agree at the time the leave is granted.
Long Service Leave
After each five year period of continuous employment you are
entitled to five days long service leave.
The Department requires you to take your entitlement to long
service in one period, and within five years of qualifying for
the entitlement.
In the event that you resign, or notify your resignation, or the
Department terminates your employment, you will forfeit any
untaken long service leave which you may have been entitled
to, and you will not receive payment for any unused long
service leave upon terminating your employment.
Your qualifying period for earning long service leave shall
cease on the day you retire. Any additional service which may
accrue as a result of retiring leave will be excluded from being
paid to you beyond your last day of duty.
HEALTH AND SAFETY
Inland Revenue is committed to the health and safety of all our
employees. Inland Revenue recognises that the health of our
employees is an important ingredient in a productive and
efficient workplace and that promotion of good health and safety
practices is preferable to dealing with illness and accidents.
Inland Revenue’s
Inland Revenue’s main obligation is to provide and maintain a
Obligations
safe work environment. To this end Inland Revenue will:
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.
Your Obligations
You also have a number of obligations with respect to health and
safety, your own as well as others in the workplace. You are
required 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.
Co-operate with Inland Revenue on health and safety
matters.
Be aware of the emergency procedures of the area in
which you are working.
Immediately report any accident, hazard or sub-standard
conditions to the appropriate person.
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Comply with the requirements of Inland Revenue’s
Accident insurers re work related and non-work related
personal injuries.
Disclose any secondary employment details when
requested (and any subsequent changes to those details)
in accordance with the requirements of Inland Revenue’s
insurers.
Actively participate in the development of appropriate
health and safety systems and procedures.
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ENDING EMPLOYMENT
Notice of Termination
You or the Department may terminate this agreement by
giving not less than one month’s written notice or one
month’s total remuneration in lieu of notice may be paid or
forfeited as the case may be.
In the event of serious misconduct, material breach or any
continued non-observance or non-performance of any of the
terms and conditions of your employment, the Department
may terminate your employment without notice.
The Department would only summarily dismiss you after
considering your explanation of the matter of complaint.
In the event that you:
commit any act of bankruptcy, become insolvent or
compound with or attempt to compound with creditors; or
commit any offence involving dishonesty or any indictable
offence; or
conduct yourself in a manner likely to bring you or the
Department into disrepute,
the Department may terminate your employment by giving
whatever notice that the Department deems appropriate.
The Department would only dismiss you on notice after
considering your explanation of the matter of complaint.
Suspension on Pay
Inland Revenue may suspend you on pay where an
investigation into alleged misconduct is about to commence or
has commenced. Suspension on pay is only considered when
there is apparent serious misconduct and dismissal is an
option likely to be considered, and there are sound reasons
to make suspension necessary. This includes where your
safety or the safety of other staff or property is likely to be
jeopardised if you remain in the workplace.
Termination for
If, as a result of mental or physical illness, you are incapable
Incapacity
of carrying out your employment duties and obligations, the
Department may terminate your employment. In that event
the Department would give you such notice as the
Department deems appropriate in your circumstances.
Before any termination for incapacity decision is made, you
will undergo a medical examination by a registered medical
practitioner nominated by the Department at the
Department’s expense to obtain an independent medical
report for the Department. As far as practicable the
Department would take your wishes regarding a preferred
medical practitioner into account.
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Redundancy
•
Definition
Redundancy means the situation 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 the Department.
•
Suitable alternative
It may be that although the position you currently occupy is
position
redundant, the Department may offer you a new position. As
stated in the “Your Role” section, we consider it to be a
necessary requirement of our business that we can do so.
Where the offer of a new position amounts to a suitable
alternative position, you will not be eligible for redundancy
compensation if you decline such an offer.
Whether a position is a suitable alternative will be considered
on a case by case basis, taking into account your skills,
experience and employment history with the Department.
You may be offered a position which involves a reduction in
your total remuneration.
If you decline such a position, you will remain eligible for
redundancy compensation.
If you accept such a position you will not be eligible for
redundancy compensation, but will receive a lump sum
payment equivalent to two years worth of the difference in
total remuneration between your current position and the new
position.
A suitable alternative position will also include an offer of
employment with an organisation created by an organisational
restructuring.
•
Sale or Transfer
If as a result of restructuring, a decision is made to contract
out, sell or transfer the whole or any part of Inland Revenue’s
operations, in negotiating with the prospective employer the
objective will be to arrange for you to be offered employment
by the new employer on no less favourable conditions of
employment overall. As soon as possible after the commercial
arrangements are finalised, you will be provided with
information about the new employer, whether you will be
offered employment by the new employer, the basis of any
such offer, the timetable for transition, and the process for
consultation with you.
You agree that Inland Revenue may supply to the potential
new employer, employment related information about you as
an employee of Inland Revenue for the purpose of these
provisions.
You may choose not to accept an offer of employment made
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by the new employer.
The suitable alternative position option may apply, however no
redundancy will 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 willing to accept, on no less favourable
conditions of employment overall, and agrees to treat your
service as continuous.
•
Redundancy
Where you have not been placed in a position by confirmation
compensation
or reassignment and where no other options have been
identified and your employment is terminated you will receive:
as much notice as possible and in any event not less than
one month’s notice of termination of employment or
payment in lieu of notice; and
redundancy compensation of 25% of total remuneration,
except where you have more than 5 years continuous
service, when you will be paid an additional 4% of total
remuneration for each subsequent year. The maximum
redundancy compensation payable will be 45 weeks pay
.
You will, in addition, receive payment for any outstanding
leave entitlements.
There will be no entitlement to any other compensation
relating to the termination of your employment for reason of
redundancy.
PROFESSIONAL
REQUIREMENTS
Security
Section 6 of the Tax Administration Act 1994 places a
responsibility on all Inland Revenue employees to “use their
best endeavours to protect the integrity of the tax system.”
Security of information, equipment and premises is a
fundamental part of the way we undertake our business. You
must ensure that you acquaint yourself and comply with our
policies in this respect.
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 the Inland
Revenue Department
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 the Inland Revenue Department.
If you are in any doubt you should seek prior clarification from
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your Manager.
Confidentiality
In accordance with Section 81 of the Tax Administration Act
1994, you are required to sign and observe a Declaration of
Fidelity and Secrecy.
We will comply with the provisions of the Privacy Act 1993.
You are responsible for the security of any confidential and
commercially sensitive information under your control or to
which you have access. Information concerning customers,
other employees of Inland Revenue and anything to do with
Inland Revenue’s business, must be treated with the utmost
confidentiality.
The requirement for confidentiality continues after employment
with Inland Revenue ceases and until such time as the
material in question comes into the public domain through
some other legitimate way.
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.
Copyright, Intellectual
All work, product, and all inventions, improvement, discoveries,
property and Inventions processes, programs and/or systems developed by you, or to
which you become aware of, in the performance of your duties
while employed by the Department shall be fully disclosed to,
and become the sole and absolute property of the Crown.
Upon request, you shall execute, acknowledge and deliver
such assignments, certificates and other documents that the
Department may consider necessary or appropriate to vest all
rights, titles and interests therein in the Crown.
PERSONAL GRIEVANCES We will be committed to resolving any employment
AND
relationship problem, including a dispute or personal
DISPUTES
grievance, as close as possible to the 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.
You will seek to resolve any employment relationship problem
with your manager. If this is not appropriate or does not
resolve the matter then you should raise it with your
manager’s manager. You will follow any applicable internal
procedures prior to seeking mediation assistance in accordance
with the Employment Relations Act 2000.
Section 114 of the Employment Relations Act requires you to
raise a personal grievance with Inland Revenue within the
period of 90 days beginning with the date on which the action
alleged to amount to a personal grievance occurred or came to
your notice whichever is the later, unless Inland Revenue
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consents in writing to the personal grievance being raised after
the expiration of that period.
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 Mediation Service for mediation
assistance in accordance with section 146 of the Employment
Relations Act. The mediation service is confidential and aims
to assist 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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