Encounter the Difference

NZ CA is an association of independent Chartered Accounting firms, proactively working together for the benefit of our clients.

The New Normal

Published in: TrialBalance, Issue 71

Lockdown has provided an opportunity to rethink whether working from home (WFH) can and should be embraced, whether on a permanent, part time or flexible basis. Some of the potential pros and cons we have observed for employers are set out below, followed by other matters to be considered.

• Opportunity to reduce overhead costs.
• Increase in productivity with reduced distractions and commute times.
• Greater work/life balance and happier employees.
• Better prepared for a further lockdown or a different type of crisis (e.g. natural disaster).

• Difficult to maintain workflows, supervision and communication.
• Decrease in productivity, engagement and motivation for some.
• Loss of workplace culture.
• Negative impact on career development.

Consider what employment agreements say in regard to the location, hours and days of work, what changes are proposed, and whether employees need to agree to these changes. This step is particularly important where employers are planning to “require” employees to WFH, and the changes may be perceived as substantial, thereby triggering potential claims for redundancy compensation.

• Check employment agreements, whether there is a WFH policy and seek legal advice.
• Where an employee requests a WFH arrangement, consider agreeing to (and documenting) a trial arrangement in the first instance.

Employers are still required to ensure the health and safety of employees, whether WFH or not. This was demonstrated across the Tasman in Hargreaves v Telstra Corporation Limited [2011] AATA 417 where Telstra was ordered to compensate Ms Hargreaves for injuries she sustained falling down her stairs while WFH in Australia.

• Implement a WFH policy that covers health and safety.
• Conduct WFH risk assessments to ensure that workplace set up is ergonomically appropriate, and risks are identified and eliminated to the extent possible.

Under the Privacy Act 1993, all agencies that hold personal information are required to ensure that information is protected against loss, disclosure, modification and misuse. Employers need to ensure those obligations are still met when employees are WFH. This may include reviewing IT and security policies, increased server security and training on technology best practice.

• Consider the security of hardware and paperwork in a WFH environment.
• Consider updating IT and security policies and procedures.

Under Part 6AA of the Employment Relations Act 2000 (“ERA 2000”), employees can request a WFH arrangement. If the request is made in writing, it must be dealt with as soon as possible (at least within one month). An employer may refuse a request but only in limited circumstances as prescribed in the ERA 2000 (e.g. where what is requested would have a detrimental impact on quality of work).

• If an employee makes a written request to WFH, be familiar with the rights and obligations in the ERA 2000.
• Make sure any refusal aligns with the statutory grounds.

  • Auckland
  • Bay of Plenty
  • Canterbury
  • East Coast
  • Hawke's Bay
  • Manawatu/Wanganui
  • Nelson/Marlborough
  • Northland
  • Otago
  • Southland
  • Taranaki
  • Waikato
  • Wairarapa
  • Wellington
  • West Coast

McDonald Vague Limited

Our experience in business turnaround, restructuring and insolvency has helped many New Zealand companies through periods of growth and change, as well as difficult times.

We advise underperforming businesses how to protect their financial future and find stability through a range of turnaround services including independent accounting reviews, raising finance and divestment.

Region: Auckland

Phone: 0800 30 30 34

Focus Chartered Accountants

At Focus we believe that the Chartered Accountant of today is judged by the way in which they work with their clients to provide creative and creditable solutions to their business needs.  To do this successfully they must be a proactive member of their clients' business teams, and be prepared to dissolve the boundaries and limitations of traditional accounting work and thinking.

Region: Bay of Plenty

Phone: 0800 362 872

Brown Glassford & Co Ltd

Brown Glassford & Co Limited have a long history providing specialist farm accounting and business advice to the rural community. The combination of experience, expertise and quality staff makes us one of the leading providers of farm accounting services in the South Island. At Brown Glassford & Co Limited we also provide management and accounting advice to the commercial sector.

Region: Canterbury

Phone: (03) 365 0881

No firms in East Coast

BM Accounting Ltd

BM recognise that different people need different things from their accountants depending on where they are in the business life cycle. Whether you are just starting out, are established in business or ready to retire we have the knowledge and expertise to support you. Similarly our dealings with a wide variety of industries and professionals help us to understand that everyone's requirements are unique.

Region: Hawke's Bay

Phone: 06 876 7159

Naylor Lawrence

At NLA we believe that a good accountant will ensure your compliance and tax is completed to standard and on time. However, a great accountant will take the time to understand your vision for growing your business and help you plan the journey to achieve it. With some checks along the way!

Our team has the expertise to assist your business, whether it’s big or small, just starting out, or needing some fine tuning. We don’t just offer services – we offer personalised solutions for each of our clients.

Region: Manawatu/Wanganui

Phone: 06 357 0640

Wallace Diack Chartered Accountants Ltd

With over 50 years combined experience in New Zealand, Wallace Diack is committed to providing a comprehensive range of practical accounting services for today's economic environment that help you realise your goals.

We appreciate that selecting a firm to entrust with your accounting requirements is an important decision, intensified by rapid economic changes, increases in competitive pressures, and resource availability. With our benchmarking, cash flow forecasting, and other tools, Wallace Diack is well placed to help you make an informed decision.

Region: Nelson/Marlborough

Phone: (03) 578 7389

Sudburys Limited

Sudburys look after business owners providing solutions in all areas related to accounting, finance and wealth management. They work alongside their clients, from supporting them with their daily accounting needs, to providing them with valued business advice.

Region: Northland

Phone: (09) 430 4888

G S McLauchlan & Co

GSM is a Dunedin based Business Advisory and Chartered Accountancy practice founded in 1957. 

GSM pride themselves on our specialist knowledge, our ability to keep fresh in today's ever changing environment

Region: Otago

Phone: 03 477 8192

McIntyre Dick Limited

McIntyre Dick is a vibrant, driven, and people focused firm of Business Advisors and Chartered Accountants leading the industry in Southland, New Zealand. They’re dedicated to delivering exceptional service and strive to put time, mind and money back in their clients’ hands.

Region: Southland

Phone: 03 211 0801

Harris Taylor Limited

The Accountancy world is constantly changing and highly competitive. At Harris Taylor their challenge is to stay ahead of the competition by providing the best possible service, whilst ensuring that client satisfaction remains our primary motivation and ultimate goal.

Region: Taranaki

Phone: 06 278 5058

Strettons & Co Limited

Strettons Directors lead an energetic team of skilled professionals. Their team is motivated, multi-talented and works hard to achieve maximum results for clients. Their strengths and specialities align with the backbone of New Zealand industry - forestry, farming, geothermal energy, tourism, property small to medium business and human resources.

They recognise that one size does not fit all and their business reflects this, they employ the best people with a range of talents to service their clients.

Region: Waikato

Phone: (07) 376 1700

Southey Sayer

Offering a full range of accounting and business development services, tailored to meet the needs of each individual client. The wide range of expertise and experience within the firm is shared amongst the partners and their teams for their clients benefit. Services and products offered are fully flexible there will be no expectation to conform to a certain product or pricing structure.

Region: Wairarapa

Phone: (06) 370 0811

GCOL Chartered Accountants,

GCOL Chartered Accountants, can trace its history back to 1966. Over the years it has undergone several name changes and based itself at several locations around the Hutt Valley. With all the changes over the space of forty plus years we have always retained the fundamental principles of honesty and integrity.

Region: Wellington

Phone: 04 939 1975

Marshall & Heaphy Limited

Central to the culture of the team that has been developed over their history, is the belief that successful and sustainable businesses are the backbone for the West Coast community. Great businesses create jobs, keeping people and family together on the Coast, building a sustainable community.

Region: West Coast

Phone: 03 768 7186