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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

If you provide cryptoassets to your employees, you will need to account for PAYE or FBT on these payments.

These Public Rulings explain when PAYE or FBT may apply.

BR Pub 21/01: Income tax - salary and wages paid in cryptoassets

This Ruling considers whether cryptoassets received by employees are subject to PAYE.

This Ruling will apply for the period 1 March 2021 until 1 December 2022.

BR Pub 21/01

 

BR Pub 21/02: Income tax - bonuses paid in cryptoassets

This Ruling considers whether bonuses received by employees in cryptoassets are subject to PAYE.

This Ruling will apply for the period 1 March 2021 until 1 December 2022.

BR Pub 21/02

 

BR Pub 19/03: Income tax - employer issued cryptoassets provided to an employee

This Ruling considers how FBT applies where cryptoassets issued by an employer are provided to an employee.

This Ruling will apply for a period of three years beginning on 30 July 2019.

BR Pub 19/03

 

BR Pub 19/04: Income tax – application of the employee share scheme rules to employer issued cryptoassets provided to an employee

This Ruling considers whether the employee share scheme rules apply to some types of employer-issued cryptoassets provided to employees.

This Ruling will apply for a period of three years beginning on 1 December 2019.

BR Pub 19/04

Last updated: 01 Apr 2021
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