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The Inland Revenue website page 'Exempt employee share schemes (exempt ESS)' confirms that an employer may provide a share scheme tax-free where the following apply:

1. Ìý

   •ÌýÌýÌýÌý the cost to the employee of buying the shares is less than current market value

2. Ìý

   •ÌýÌýÌýÌý the maximum value of shares provided to an employee annually is no more than NZD 5,000 (a Bill has been tabled to the house to increase this to NZD 7,500 for shares issued on or after 1 April 2025)

3. Ìý

   •ÌýÌýÌýÌý the maximum annual value of an employer discount is NZD 2,000 (a Bill has been tabled to the house to increase this to NZD 3,000 for shares issued on or after 1 April 2025)

4. Ìý

   •ÌýÌýÌýÌý at least 90% of permanent employees within the organisation must be eligible to take part in the scheme

5. Ìý

   •ÌýÌýÌýÌý the minimum employee spend requirement associated with a scheme must be no more than NZD 1,000