2.4.11 Kiwisaver And Parental Leave Payments

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /2. Mechanics of payroll /2.4 KiwiSaver / 2.4.11 KiwiSaver and parental leave payments

Commentary

New Zealand

Where an employer continues to pay employees their regular salary whilst on parental

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2.1.6 Local development tax

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

6.3 Inbound employees on assignment

3.1 Minimum wage and overtime

5.1.2 Affiliation with the National Social Security Fund (CNSS)

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2.4.11 KiwiSaver and parental leave payments

New Zealand

2.1.6 Local development tax

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

6.3 Inbound employees on assignment

3.1 Minimum wage and overtime

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2.3 National Housing Trust (NHT)

7. Travel and subsistence

2.2.9 Workers' Children Education CESS

9.3 Work visas

3.4 Severance pay

2.2.5 FONACOT withholding

3.2 Stock options

2.2.2 Housing fund contributions

3.2 Pre-tax/post-tax deductions

1.3.2 Annual reporting

1.4.2 Industrial Training Fund (ITF)

3.2 Food coupons

9.1 Work permits

3.1 Minimum wage and working hours

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2.4.11 KiwiSaver and parental leave payments

New Zealand

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PROFESSIONAL DEVELOPMENT