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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

What
Arrangement to issue or transfer company shares to a person who will be, is, or has been an employee or shareholder-employee of the company or group.
Who
Employee, shareholder-employee and associates of both. Director getting a PAYE income payment (includes a schedular payment).

An employee share scheme (ESS) is an arrangement involving the supply of shares from a company to an employee. A benefit exists when shares are provided for free or below market value.

Last updated: 05 Nov 2024
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