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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /4. Withholding on benefits-in-kind /4.3 Exemption from fringe benefit tax / 4.3.2 Public transport and employer provided transport

4.3.2 Public transport and employer provided transport

New Zealand

From 1 April 2023, public transport benefits provided by an employer mainly for the purposes of its employees travelling between work and home may be exempt from fringe benefit tax, if they are fares in relation to transport by bus, train, ferry

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8.1 Penalties for non-compliance

2.1.4 Withholding income tax rates

2.1.2 Form TD-1

9.1.4 Expats and labour quotas

2.2.3 Submission of social security contributions information

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

9.1 Probation period

2.2.1 Assessable earnings for NSSF

3.1 Minimum wage

7.2 Relocation expenses

5.1 Employer registration

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

3.2 Leave of absence

9.1 Work permits

2.2.3 Employer housing contribution (INFONAVIT)

2.2.4 Gratuity fund

6.2 Double tax relief

2.2.2 National Savings Fund (NSF)

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