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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /3. Payroll and particular aspects of employee remuneration / 3.7 Performance related bonuses

3.7 Performance related bonuses

New Zealand

The application of PAYE withholding on bonus (or related) payments depends entirely on the type and frequency:

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•�� frequent and regular bonus payments must be treated as regular pay for the purposes of the payroll calculation (see 2.1.3)

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2.1.4 Withholding obligation of employers

9.2.2 Work permits

6.4 Outbound employees assigned abroad

5.2 Employee registration

2.1.1 Rates of income tax

2.2.5 Québec health services fund

6.1.1 EU social security agreement

9.1 Employment legislation

5.1 Employer registration

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

2.2.1 Employee's pension insurance (EPI)

7. Travel and subsistence

5.3 Foreign employers

1.4 Fringe benefits tax

3.4 Maternity and paternity leave

3.2 Leave of absence

2.2.5 FONACOT withholding

1.4.2 Industrial Training Fund (ITF)

2.2.2 National Savings Fund (NSF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)