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Working for families payments 22nd June 2021 Your working for families payment may be in your bank account later than usual today. You will still receive your payment by the end of the day.

End of tax year We’re sending income tax assessments out from late-May until the end of July. If you have a tax bill you may be eligible for an automatic write off. 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