本帖最后由 灰色夜宵 于 2021-8-25 09:42 编辑
PAYEWage and leave subsidies should be passed on to the employee by the employer and processed as part of the employee’s normal wages. All employee deductions, including PAYE, KiwiSaver, Student Loans, child support are made as normal. Deductions are to be calculated on the total wage (subsidy + employer-funded pay). Whether employers top-up the subsidy with cash payments or annual leave is up to them to arrange with staff. If your employee's usual wages are less than the subsidy, you must pay them their usual wages. Any difference should be used for the wages of other affected staff. If the initial 12-week wage or leave subsidy is paid to the employee as a single lump-sum there are likely to be tax consequences for the employee. Employers should keep accurate records detailing the amount of the subsidy received and details of the employees it has been paid to. This will assist the employer if MSD or Inland Revenue request to review your payroll records.
https://www.ird.govt.nz/covid-19 ... ssues-for-employers |