Even if an employment agreement does not contain an express indemnity an employer has an implied duty under the common law to indemnify its employees for liabilities that arise during the course of the reasonable performance of their duties.
However this implied duty to indemnify the employee will not apply if:
the employee has not used reasonable skill and care in carrying out their duties and functions or has breached duties owed to the employer. For example, in the Mana Coach Services Limited v Katz, Ms Katz claimed indemnification of her legal costs incurred in defending a Without Due Care prosecution as a result of an accident which she caused. The Employment Court held that Ms Katz was not entitled to enforce the indemnity from her employer in the collective employment agreement (even though she was discharged without conviction) as the Court found that she had operated a bus carelessly causing damage to a parked car.
the employee has incurred a liability in doing something which it was not his or her duty to do. Such expenses are not then incurred by the employee in the reasonable performance of the employee’s duties. http://www.harknesshenry.co.nz/a ... nities-to-employees
如果你需要更清楚的资料 请从这本的第41页 to take responsibility for employee's actions 往下读