As PAYE income tax in New Zealand is not calculated on a cumulative basis for earnings in the tax year, it is possible that an employee who works seasonally (eg, outside of term-time only), may have earnings that exceed the threshold for the pay period, but not for the year. In this scenario, the employee can apply for a student loan repayment
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:46