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Employers providing accommodation

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Fringe benefit tax

Employers may have fringe benefit tax requirements for non-cash benefits which are not accommodation. The use of a motor vehicle and subsidised transport are common examples.

Work permits

Working for accommodation arrangements will often require issues other than tax to be considered. These include the requirement for some workers to have work permits before they can work in New Zealand, and compliance by employers with their obligations under employment law.

Tax codes and IRD numbers

Each employee must complete a Tax code declaration (IR330) and apply for an IRD number. Employers need to meet their obligations under other legislation that requires them to make payments to Inland Revenue such as ACC, KiwiSaver, Child Support and Student Loans. If you have any concerns about compliance with the tax obligations discussed here, you should discuss the matter with a tax professional or Inland Revenue.