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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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