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New Zealand law explained for everyone

Income Tax Act 2007

Income - Excluded income - Exclusions and limitations

CX 24: Benefits related to health or safety

You could also call this:

“Employer-provided health and safety benefits that aren't taxed”

When your employer gives you something to help with your health or safety, it’s not considered a fringe benefit if it meets certain conditions. These conditions are:

  1. The benefit is related to your health or safety.

  2. It’s meant to manage risks to health and safety in your workplace, as outlined in the Health and Safety at Work Act 2015.

  3. If this benefit was provided at your workplace, it would not be considered a fringe benefit under section CX 23.

This means that if your employer gives you something to keep you safe and healthy at work, and it meets these conditions, it won’t be treated as a fringe benefit for tax purposes.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513382.

Topics:
Money and consumer rights > Taxes
Work and jobs > Workplace safety
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CX 23: Benefits provided on premises, or

“Tax-free benefits you can use at work”

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CX 25: Benefits provided by charitable organisations, or

“Tax rules for benefits from charities to their employees”

Part C Income
Excluded income: Exclusions and limitations

CX 24Benefits related to health or safety

  1. A benefit that an employer provides to an employee is not a fringe benefit to the extent to which it—

  2. is related to the employee’s health or safety; and
    1. is aimed at managing risks to health and safety in the workplace as provided under the Health and Safety at Work Act 2015; and
      1. would be excluded by section CX 23 from being a fringe benefit if provided on the employer’s premises.

        Compare
        Notes
        • Section CX 24(b): replaced, on , by section 232 of the Health and Safety at Work Act 2015 (2015 No 70).