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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Ngā utu tāpui noho Accommodation allowances

Employing staff
Employing staff
  • Paying staff
    • Allowances
      • Accommodation allowances
        • Accommodation for employees isolated due to the risk of the outbreak or spread of COVID-19
        • Accommodation for employees working overseas
        • Accommodation provided by religious bodies
        • Accommodation related to Canterbury earthquake recovery
        • Employer provided accommodation for out of town secondments
        • Accommodation allowances where an overnight stay is required for work
        • Providing accommodation in exchange for work
        • Exemption for multiple workplaces
        • GST for providing accommodation
      • Religious organisation member allowances
      • Meal and clothing allowances
      • Relocation expenses allowances
      • Travel allowances
      • Paying tax on non exempt benefit allowances
      • Reimbursing allowances

Some employers provide their employees with accommodation or pay an accommodation allowance to employees. This is generally treated as a benefit allowance. In most situations it will be taxable.

If you pay an accommodation allowance or provide accommodation as a salary trade off agreement, this is treated as a taxable benefit allowance.

If you provide free board, you need to think about what is being supplied when calculating the taxable value. This includes any meals and electricity that are provided on top of the accommodation.

In certain circumstances, accommodation or accommodation payments may be tax exempt if provided:

  • for out of town secondments or capital projects
  • in connection with Canterbury earthquake reconstruction projects
  • when an employee is required to work in multiple locations on an ongoing basis
  • when required to stay overnight to attend a meeting, training course or conference.

Exclusions

Five types of employer-provided accommodation are always non-taxable.

  • A berth, room or other lodging provided on a mobile workplace such as a ship, truck or oil rig.
  • A station in Antarctica.
  • Lodging provided for shift workers such as fire fighters, ambulance staff and caregivers when:
    • they're periodically required to sleep at their workplace
    • provided only for the duration of the performance of their duties.
  • Accommodation at remote locations outside New Zealand, such as mines in Australia where an employee is expected to fly in and fly out.
  • Temporary accommodation for 3 months or less provided to manage outbreak or spread of COVID-19.

Pages in this section
  • Accommodation for employees isolated due to the risk of the outbreak or spread of COVID-19 Determine whether accommodation provided to employees due to being impacted by COVID-19 is non-taxable.
  • Accommodation for employees working overseas
  • Accommodation provided by religious bodies
  • Accommodation related to Canterbury earthquake recovery
  • Employer provided accommodation for out of town secondments Accommodation for out of town secondments and capital projects are tax exempt for 2 to 3 years maximum.
  • Accommodation allowances where an overnight stay is required for work Accommodation payments for an overnight stay required for work are exempt from tax deductions.
  • Providing accommodation in exchange for work If you provide accommodation in exchange of work, it is taxed with the employee's wages in the pay period it is paid.
  • Exemption for multiple workplaces Information on the multiple workplaces tax exemption on accommodation for employees working at different places away from home for a long time.
  • GST for providing accommodation

Tasks

  • Calculate accommodation value for religious ministers

Topics

  • Taxable value of accommodation
  • Allowances

Roles

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Last updated: 15 Jun 2021
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