The IRD has released a helpful booklet in relation to Fringe Benefit Tax ("FBT") and its application to motor vehicles. FBT arises when an employer makes a motor vehicle available to an employee for private use in connection with their employment.
The Ministry of Employment, Business and Innovation has launched a new free online tool to assist employers develop workplace policies. You can access the Workplace Policy Builder by click on the link below:
Are you hiring students or casual staff over the Christmas and New Year period? Did you know the following:
Exemption from Student Loan Payments: If you employ full-time students and they earn under $19,084 for the 2016/2017 tax year they can apply for an exemption fr...