2.1.8 Lump Sums Paid In Advance

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.8 Lump sums paid in advance

Commentary

New Zealand

If an employer pays an employee a lump sum advance, for example an annual leave payment before the leave is taken, they can choose to calculate tax on this as a lump sum, either as an extra pay or as if the lump sum were paid to the employee in their regular pay cycle over the pay periods that

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2.1.4 Withholding obligation of employers

3.8 Termination of employment

8.1 Penalties for non-compliance

5.2 Employee registration

2.1.1 Rates of income tax

9.3 Emiratisation

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2.1.8 Lump sums paid in advance

New Zealand

2.1.4 Withholding obligation of employers

3.8 Termination of employment

8.1 Penalties for non-compliance

5.2 Employee registration

2.1.1 Rates of income tax

9.3 Emiratisation

9.4 Temporary Residence Card (TRC)

3.2 Restricted Stock Units (RSU's)

3.1 Minimum wage and overtime

7.2 Relocation expenses

5.1 Employer registration

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.2 Withholding of social security

2.2.9 Workers' Children Education CESS

3.4 Severance pay

3.2 Stock options

2.2.2 National Hospital Insurance Fund (NHIF)

9.1 Work permits

6.1.2 Reciprocal agreements

2.2.2 National Savings Fund (NSF)

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2.1.8 Lump sums paid in advance

New Zealand

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