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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

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Accommodation or accommodation payments provided to employees due to the risk of the outbreak or spread of COVID-19 is non-taxable in certain circumstances.

If you provide accommodation to an employee, it is non-taxable when it is:

  • provided to enable an employee to isolate due to the risk of the outbreak or spread of COVID-19
  • not normally provided as part of the employee’s remuneration package for their role or for a similar role
  • not provided in substitution for a greater amount of employment income
  • provided for a period of 3 months or less, and 
  • provided between 22 April 2021 and 30 June 2022.

Example: International flight crew

Accommodation is provided to aircrew so they can isolate from the community for 48 hours on arrival in New Zealand due to the risk of spreading COVID-19.

The value of this accommodation is non-taxable.

Example: Front-line health workers

Accommodation is provided to a front-line health worker for 4 weeks so they can isolate from a member of their household who is at risk of severe illness from COVID-19.

The value of this accommodation is non-taxable.

Example: Harvest workers

Accommodation is provided to harvest workers so they can isolate in separate team bubbles during a 2-week lockdown, to manage the risk of COVID-19 spreading through the workforce during the harvest window.

The value of this accommodation is non-taxable.

Last updated: 15 Jun 2021
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