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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /4. Withholding on benefits-in-kind /4.1 Valuation rules for fringe benefits generally / 4.1.3 Employee contributions

4.1.3 Employee contributions

New Zealand

Where an employee pays a contribution towards a fringe benefit provided

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3.1 Employee stock options

3.7 Pregnancy and parental leave

2.1.4 Tax basis

2.1.4 Withholding income tax rates

2.1.6 Local development tax

9.1.4 Expats and labour quotas

2.2.5 Québec health services fund

2.1.9 Schedular payments

9.4 Temporary Residence Card (TRC)

3.5 Redundancy pay

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

2.2.1 Assessable earnings for NSSF

5.1.2 Affiliation with the National Social Security Fund (CNSS)

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

3.4 Maternity and paternity leave

3.2 Stock options

2.1 Withholding of income tax

2.1.6 Record keeping

6.1.2 Reciprocal agreements