Deductions from other payments

If you pay your employees other benefits and allowances, you need to work out the tax value and pay it to us.

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ACC PAYE needs to be deducted from any loss of earnings compensation that ACC pays to your employees. ACC will deduct PAYE using the employee's tax code.
Allowances Benefit allowances are things like meal allowances, uniforms or accommodation you provide for your employees on top of their salary or wages. Allowances are usually taxable except in certain circumstances.
Employee life insurance Overview of the tax that is due on life insurance payments made by someone's employer.
Employee share schemes Taxable benefits provided to employees in the form of employee share schemes (provided free or below market value).
Exempt employee share schemes (Exempt ESS) Exempt benefits provided to employees in the form of Exempt ESS.
Fringe benefit tax Fringe benefit tax (FBT) is a tax payable when some benefits are supplied to employees or shareholder-employees.

Ngā tangohanga i ērā atu utu Deductions from other payments