If Fridays and Mondays are otherwise working days based on pre-COVID-19 working patterns, employees should be paid for the upcoming public holidays. The payment should be Relevant Daily Pay, or if it meets the criteria, can be Average Daily Pay.
Determining whether a day is an 'otherwise working day' should be based on the employee's pre-lockdown working pattern. However, if the employer and employee have agreed to a permanent change, this new arrangement can be used to assess whether the day is an 'otherwise working day'.
Employers can use the wage subsidy to cover some or all of their employees’ wages, including pay for the upcoming public holidays. More information on the wage subsidy scheme can be found on our website here: https://www.employment.govt.nz/leave-and-holidays/other-types-of-leave/coronavirus-workplace/wage-subsidy/
Employers must pass the full subsidy amount received onto the employee, except where a person’s income is normally less than the subsidy amount, in which case they can be paid their normal salary.