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Christmas and New Year 2005/2006
  • Christmas Day is on Sunday 25th December 2005 and Boxing Day is Monday 26th December 2005.

  • New Years Day is Sunday 1st January 2006, with the day after being Monday 2nd January 2006.

  • If Sunday is a normal working day for an employee, then the Sunday is a public holiday for that employee.

  • If the employee does not usually work on a Sunday, then the following Tuesday becomes a public holiday.

  • To check the dates in future years, see the Public Holiday Calendar FAQ.

See Also
Christmas and New Year 2010/2011
Christmas and New Year 2009/2010
Christmas and New Year 2008/2009
Christmas and New Year 2007/2008
Christmas and New Year 2006/2007
Christmas and New Year 2005/2006

The following is the advice from the Employment Relations Service



The public holidays over the Christmas and New Year period continue to have special arrangements, but the Holidays Act 2003 changes the previous arrangement that deemed these holidays to be celebrated on Monday and Tuesday if they fell at a weekend. From Christmas 2004:

  • If the holiday falls on a weekend, and your employee doesn't normally work on the weekend, the holiday is transferred to the following Monday or Tuesday so that the employee still gets a paid day off.

  • If the holiday falls on a Saturday or Sunday and the employee normally works on that day, then the holiday remains at the traditional day and the employee is entitled to that day off on pay.

An employee cannot be entitled to more than four public holidays over the Christmas and New Year period, regardless of his or her work pattern.

Christmas and New Year's Day this year fall on a Sunday. I understand that in this case, Tuesday becomes the public holiday. In my business, the staff work on all three of these days. Do I have to pay them time and a half for the Sunday, or the Monday and Tuesday, or all three?
First, determine which of the days would be a normal working day for the employee if it were not Christmas. Once determined, the following applies


  • If the same staff member usually works all three days, Sunday are Monday are the public holidays. For working those two days you pay time and a half, plus allow the two alternative holidays. For them, Tuesday is not a public holiday.

  • If a staff member works just the Sunday and Monday, or just the Monday and Tuesday, then in both these cases, both days are public holidays. Pay time and a half and allow a day in lieu for each day worked.

  • If an employee usually works just the Sunday and Tuesday, then only the Sunday is a public holiday. The Tuesday is not a public holiday for this employee, because the Tuesday only becomes a public holiday if the employee does not usually work on the Sunday.

  • If an employee would only usually work one of the days between Sunday and Tuesday, then irrespective of which day it is, it is to be treated as a public holiday.


This is covered by Section 45 which has changed the handling of the four public holidays at Christmas and New Year.

Section 45
Transfer of public holidays over Christmas and New Year


(1) For the purposes of this subpart, if any of the public holidays listed in section 44(1)(a) to (d) (christmas and new year)


(a) falls on a Saturday and the day would otherwise be a working day for the employee, the public holiday must be treated as falling on that day:

(b) falls on a Saturday and the day would not otherwise be a working day for the employee, the public holiday must be treated as falling on the following Monday:

(c) falls on a Sunday and the day would otherwise be a working day for the employee, the public holiday must be treated as falling on that day:

(d) falls on a Sunday and the day would not otherwise be a working day for the employee, the public holiday must be treated as falling on the following Tuesday.


(2) To avoid doubt, this section does not entitle an employee to more than 4 public holidays for the days listed in section 44(1)(a) to (d) (christmas and new year).



What this section effectively says is


  • If the Christmas or New Year holidays fall on a Saturday or Sunday, and the employee normally works on a Saturday or Sunday, then the Saturday or Sunday are public holidays.

  • If an employee does not usually work on the Saturday or Sunday, then the public holidays are the following Monday or Tuesday.


The old Section 9 of the Holidays Act 1981, which the new Section 45 has replaced, effectively meant that in the circumstances you describe, the Saturday and Sunday would never be public holidays, and the Monday and Tuesday always were.

Whilst this was fine in the old 40 hour five days a week business environment, it had some unusual side effects in today's 24/7 society. If an employee usually worked Saturday and Sunday, and never worked Monday and Tuesday, under the old Act, the employee would have to work Christmas and Boxing day, receive no additional pay, and not be entitled to the Monday and Tuesday as public holidays.

It is this scenario that the new Section 45 has endeavoured to correct.

My employee works Wednesday, Thursday, Friday, Saturday and Sunday. We are closing on Sunday - Christmas Day but will be working every other day. What does the employee get?
  • Your employee normally works Sunday, but not Monday or Tuesday.

  • Therefore the Monday and Tuesday days are irrelevant.

  • They are not working on Sunday because you are closed. Therefore the employee takes that day as a public holiday, and gets paid what they would normally earn on that day.

Public Holidays In Ace Payroll
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To pay an employee for a public holiday, from the Pay Calculation screen click Leave , then select either Public Holiday Taken or Public Holiday Worked.





For every employee, there are only three possibilities



Public Holiday Taken

  • Select this option if the employee did not work on the public holiday, but would have worked had the day not been a public holiday.

  • For detailed documentation, see the Public Holiday Taken FAQ.



Public Holiday Worked

  • This option applies to any employee that worked some or all of a public holiday.

  • For detailed documentation, see the Public Holiday Worked FAQ.



Not Entitled To Public Holiday

  • If the public holiday falls on a day that would not otherwise have been a working day for the employee, do nothing.

  • The employee is not entitled to any sort of payment in these circumstances.

More on processing holiday pays

  52 week history not required   Annual compulsory closedowns
  Holiday pay - daily rates   Changing holiday from 8% each pay
  Using the leave calendar   Termination 8% Part Year Payment
  Employee leave profile   Leave owing report is estimate
  Taxing of holiday pay   Holiday pay miscellaneous
  Alphabetical Index FAQ Questions FAQ Contents Back to top
More on the Holidays Act

  Annual Leave Changes 2007 - Ace Payroll   No penal payments if called back from leave
  Annual Leave Changes 2007 - Auckland Chamber of Commerce   Payments for statutory holidays
  Holiday and leave contents   Holiday pay entitlements
  Holidays Act 2003 full text   Annual compulsory closedowns
  Relevant Daily Pay - Irregular Work Pattern   Holiday pay miscellaneous
  Heinz Wattie day definition   ERS - How is holiday pay worked out?
  Employment Relations Service FAQ's   Taxing of holiday pay
  Employee can go fishing while sick   Public holiday entitlements
  No holiday pay on redundancy   Time Bank
  Annual leave accumulates until taken   How to manually change from 4 to 5 weeks
  Alphabetical Index   Case Law Back to top
More on Public Holidays

  Public Holiday Taken   Christmas New Year
  Public Holiday Worked   Labour Day
  Sick Leave On Public Holiday   Queen's Birthday
  Default Provincial Anniversary   ANZAC Day
  Public Holiday Calendar   Public holiday entitlements
  Easter Holidays   Employment Relations Service FAQ's
  Easter Sunday - Retailers and Retail Workers   Allowing alternative holidays
  Waitangi Day   Time Bank
  Alphabetical Index   Case Law Back to top
Other Leave Sections
  Holidays Act 2003   Public Holiday Worked   Annual Holiday Payments   Time Bank
  Public Holiday Entitlements   Alternative Holidays   Sick Leave   Holiday & Leave Contents
  Public Holiday Taken   Annual Holiday Entitlements   Bereavement Leave  
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Updated: 31st March 2010
Published: 17th January 2006
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