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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Volunteer expenses

Volunteers often incur expenditure while carrying out their voluntary activities. This could be from the activity itself or travel to or from where the activity took place.

Reimbursing expenses

Reimbursement payments are treated as tax-exempt income for the individual if they are based on:

  • actual expenditure, or
  • a reasonable estimate of the likely cost, where an organisation:
    • reimburses for the expense before the activity, or
    • when the actual expenditure can't be determined, and the reimbursement is based on a reasonable estimate of the likely cost.


Honoraria are payments made for services provided where no fixed payment would normally be made. They are treated as schedular payments for tax payments.

Part-reimbursement and part-honoraria payments

If a payment is partly honoraria and partly reimbursement of expenses, provided the portions of the payment are clearly identified and recorded, the honoraria will be taxable and the reimbursement will be tax-exempt income.

If there's no distinction between the honoraria and the reimbursement, the entire payment is considered honoraria and is taxed as a schedular payment.