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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /3. Payroll and particular aspects of employee remuneration /3.9 Business expenses / 3.9.1 Relocation payments

3.9.1 Relocation payments

New Zealand

Section 3.1 sets out the scenarios that give rise to certain tax-exempt payments or reimbursements, such as:

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•�� meal allowances

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4.7 Business entertainment expenses

3.4 Pension provision

6.4 Outbound employees assigned abroad

8.1 Penalties for non-compliance

2.1.9 Schedular payments

9.4 Temporary Residence Card (TRC)

1.1 Introduction: overview of the domestic payroll system

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

7. Travel and subsistence

2.2.9 Workers' Children Education CESS

4.3 Company cars

2.2.1 SSS contributions

2.2.2 National Hospital Insurance Fund (NHIF)

6.1.2 Reciprocal agreements

2.2.5 Provident fund

2.2.3 Employer housing contribution (INFONAVIT)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)