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IS 24/05 FS
Issued
30 Jul 2024
Start
01 Nov 2024

Employer obligations for employee share scheme benefits paid in cash - fact sheet

This fact sheet accompanies Interpretation Statement IS 24/05: Employer obligations for employee share scheme benefits paid in cash, which explains an employer’s PAYE, student loan and KiwiSaver obligations when an employee receives a benefit under an employee share scheme that is paid in cash.

Related Publications

Title Type Date
Employer obligations for employee share scheme benefits paid in cash Interpretation statements July 2024
Employer obligations for employee share scheme benefits paid in cash
Type
Interpretation statements
Date
July 2024