Plain language law

New Zealand law explained for everyone

Plain Language Law homepage
CX 14: Contributions to sickness, accident, or death benefit funds
or “Employer payments to health and life insurance funds count as a benefit”

You could also call this:

“How employer contributions to funeral savings accounts are treated for tax purposes”

You should know that when your employer puts money into a special fund for funerals, it’s called a fringe benefit. This happens in specific situations that are explained in another part of the law called section CW 45. This section talks about funeral trusts. A funeral trust is a type of savings account that helps pay for funeral expenses in the future.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.


Next up: CX 16: Contributions to life or health insurance

or “Employer-paid life and health insurance is a job benefit”

Part C Income
Excluded income: Fringe benefits

CX 15Contributions to funeral trusts

  1. A fringe benefit arises when an employer makes a contribution to a fund in the circumstances described in section CW 45 (Funeral trusts).

Compare