Looking to hire in New Zealand

Some smaller expenses can be supported by a bank statement alone. For higher amounts, New Zealand’s GST rules require extra details. From NZ$200 to NZ$1,000, documentation must show the vendor’s GST ID and the GST amount. For expenses over NZ$1,000, it must also show the employee’s name and at least one identifier such as an address, phone number, or email.

Laptops, office equipment, and office supplies can be reimbursed on a non taxable basis when used for business. A tax invoice, receipt, bank statement or transaction details, or Eftpos receipt is required, showing the date, amount, service provider or merchant name, and description of the purchase or service. For domestic expenses over NZ$200, the vendor’s GST ID and GST amount must be included; for domestic expenses over NZ$1,000, the employee’s name and at least one identifier must also be shown.

Most travel-related costs are reimbursable on a non taxable basis when incurred for business trips or company events. A tax invoice, receipt, bank statement or transaction details, Eftpos receipt, and where relevant a booking confirmation with payment, e-ticket receipt, e-ticket itinerary, or bus/metro ticket are required. Documents must show the date, amount, service provider or merchant name, and usually a description of the purchase or service. For domestic charges over NZ$200, the vendor’s GST ID and GST amount are required; for domestic charges over NZ$1,000, the employee’s name and at least one identifier must also appear.

Meal costs are generally reimbursable on a non taxable basis when linked to business travel or business activities. A tax invoice, receipt, bank statement or transaction details, or Eftpos receipt is required, showing the date, amount, and service provider or merchant name. For amounts over NZ$200, the documentation must also describe the purchase or service. For domestic charges over NZ$200, the vendor’s GST ID and GST amount are required; for domestic charges over NZ$1,000, the employee’s name and at least one identifier must also appear.

Training, courses, books, and promotional items can be reimbursed on a non taxable basis when they are for business purposes. A tax invoice, receipt, bank statement or transaction details, or Eftpos receipt is required, showing the date, amount, service provider or merchant name, and description of the purchase or service. For domestic expenses over NZ$200, the vendor’s GST ID and GST amount must be included; for domestic expenses over NZ$1,000, the employee’s name and at least one identifier must also be shown.

New Zealand does not use a single, universal daily-rate table for all business travel, but tax-free meal and travel allowances during business trips are a standard practice. Inland Revenue’s Interpretation Statement IS 21/06 confirms that meal payments or reimbursements can be fully tax-exempt when an employee is away from their normal workplace on business, on an actual-and-reasonable-cost basis and subject to a three-month continuous-location cap. Inland Revenue also publishes fixed per diem rates for the screen production industry, while most other sectors rely on actual and reasonable costs rather than fixed tables.

Mileage reimbursements are non taxable up to Inland Revenue’s kilometre-rate thresholds. A higher Tier 1 rate applies to the first 14,000 km travelled in a year, with a lower Tier 2 rate for any additional distance, and rates vary by vehicle type.

Bonuses in New Zealand include contractual and discretionary payments such as incentives and commissions. They are taxed as lump-sum income with any applicable social security contributions, and because of the Pay-As-You-Earn system, withholding rates in pay periods that include a bonus may be higher than usual.