Property & Finance Workshops Northern Presbytery Property & Finance Workshops November 2018 Welcome

Agenda 1. Insurance – Crombie Lockwood Presentation Q&A 2. General Finance – Geoff Foster Auckland City Rating of Churches Update Fraud/Scams & Internal Controls IRD Changes PayDay Filing Charities Reporting Updates and Q&A 3. Property Responsibilities Update – Stewart Milne

Auckland Council Rating of Churches Legislation (LGRA), Schedule 1. Part One; Section 9. this land is used “solely or principally” for worship and religious education Council Template 2016 – usage information Council ‘Administrative’ interpretations - letter May 2018 Church responses to May 2018 letter RID (Rating Information Database) objections June 2018 Council set rates 2018/19 August 2018 – Rating Assessments

Auckland Council Rating of Churches (Continued) August 2018 Council advise that Install 1 deferred without penalty, Council review October 2018 – Council workshops November 2018 – Council to make decision, some short presentation by churches to be allowed for ? Future Action Dependant on 20 November decisions Injunction sought ? Jointly commission legal council with other churches

Inland Revenue PayDay Filing The IRD is introducing PayDay filing for PAYE effective from 1 April 2019 WHAT DOES IT MEAN Currently you file an Employer monthly schedule (IR348) every month along with Employer Deductions schedule (IR345) You are now required to file employment information every payday online with your normal payroll cycle. This return must be sent to the IRD within 2 days of the payday. INITIAL SET UP Information to be Up Loaded for each employee Name Surname First Names IRD No. Start date Tax Code End Date (in final pay) Pay Cycle (weekly, fortnightly, monthly, ad hoc Payday date Making Payments to the IRD - due dates are the same as at present For most if not all of us, the 20th of the Month Following   Making Payments to the IRD - due dates are the same as at present. For most if not all of us, the 20th of the Month Following

Inland Revenue PayDay Filing How to file employment information and employee details 1. Directly from your Payroll Software Provided your software is compatible with the IRD   2. File Upload from your Payroll returns account in mylR 3. On Screen from Payroll records For small pay runs - as I would suggest are most of the churches Onscreen filing is similar to the current process for filing For 1, 2, 3 required to file the returns 2 days after paying the employee 4. Paper Filing If annual deductions are less than $50,000 p.a. ($4,200 per month) you may Paper File within 10 working days after payment Amounts to about two ministers and two other staff

Inland Revenue PayDay Filing How to Manage this? Have as few a number of payroll returns to IRD as possible/practicable Ideally best to pay everyone on the same day Can everyone be paid on a fortnightly cycle? Change Ministers to Fortnightly Change Weekly to Fortnightly Change AdHoc to always paid on the fortnightly cycle Do we Need to get a Payroll System No Other For information go to the IRD Website Look for PayDay Filing Enrol for a Seminar or a Webinar