From Chapman Employment Relations:
This year Anzac Day falls on a Saturday. Do you know how to pay your staff regardless of whether they work on Saturday 25th or not? To understand your obligations around these public holidays read on.
From 1 January 2015 the public holiday for ANZAC Day and Waitangi Day will be “Mondayised” if they fall on a Saturday or Sunday.
This means, if Waitangi Day or ANZAC Day fall on a Saturday or Sunday:
For employees who would not otherwise work on that Saturday or Sunday, the public holiday must be treated as falling on the following Monday. The employee is then entitled to be paid for the Monday (as a Stat Day) at their normal rate.
For employees who would otherwise work on that Saturday or Sunday, the public holiday must be treated as falling on that day. The employee is then entitled to an alternative holiday (a day in lieu) in addition to being paid at least time and a half for the hours worked.
For the employee who is required to work on a public holiday, and that day would not normally be a working day, they are entitled to be paid at least time and a half for the hours worked.
In the situation where a public holiday has been transferred by agreement to another day, the employee is entitled to be paid at least time and a half, and be given a day in lieu if the employee is required to work on the agreed transfer date.