Skip to Content
MenuClose

myIR, payments and more

Employee accommodation and meals calculator

About this calculator

This calculator will help you work out if accommodation or meals you provide to your employees are taxable. This includes payments, reimbursements and allowances for accommodation and meals.

Use of this tool does not result in data being submitted to us.

When to use this calculator

To work out if accommodation or meals you provide to your employees starting on or after 1 April 2015 are taxable.

Taxable accommodation or meals form part of an employee's income. You have to account for these in your payroll and make the usual deductions, eg, PAYE, student loans, child support and KiwiSaver.

If you're unsure of your situation we recommend you seek advice from a tax advisor.

You cannot use this calculator for:

  • sustenance allowances
  • reimbursing relocation expenses
  • travelling allowances
  • fringe benefit tax (FBT)
  • entertainment expenses
  • working out the amount of tax to deduct from accommodation or meals
  • special rules relating to accommodation for ministers of religion, defence force personnel and overseas accommodation.

Find out more

This calculator does not cover the tax treatment of accommodation and meal allowances in all cases. In some circumstances you may need to read the information below or contact a tax advisor.

Read more about accommodation and meal allowances

What you will need

You'll need all the details of the accommodation or meals provided to the employee.

For accommodation, you will need the dates the employee started and is expected to stop working away from their normal workplace.

Note: If the expected dates change, you need to reassess your tax treatment. The new assessment must then be applied from this point onwards and not retrospectively.

After you finish

You may wish to print off the result or save it as a PDF or RTF document.

No information you provide while using the calculator is recorded, saved or in any way referenced by Inland Revenue. The calculator is stored on a secure part of our website to prevent unauthorised interception. If you are unable to access the calculator, you may need to update your browser and/or firewall settings.