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Te whakahoki i ngā whakapaunga neke kāinga Relocation expenses allowances

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Employers sometimes help employees cover costs of relocating themselves and immediate family for work.

If you pay or reimburse an employee’s relocating costs, the payment may be tax-free if they are relocating to:

  • start employment with you
  • stay with your company but start a new role at a new location
  • stay in their current role but move to a new location.

Relocation expenses will generally only be tax-free if the employee’s home is a substantial travelling distance from the new workplace.

Only expenses that are on our list of eligible relocation expenses can be reimbursed tax-free. The payment must reflect the actual cost. Costs must be incurred before the end of the tax year after the employee relocates.