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New Zealand law explained for everyone

Accident Compensation Act 2001

Preliminary provisions

9: Earnings as an employee: what it means

You could also call this:

"What counts as money you earn from your job"

When you work for someone and earn money, the law calls this "earnings as an employee". This means all the money you get from your job in a year that has PAYE (Pay As You Earn) tax taken out. PAYE is the system where your employer takes out tax from your pay before you get it.

The law looks at your earnings for each tax year. A tax year is a 12-month period that the government uses to work out taxes.

There are some other rules about earnings as an employee in sections 10 to 13 of the law. These sections might change or add to what counts as your earnings.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM100608.

Topics:
Money and consumer rights > Taxes
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"This explains when you are protected if you get hurt"

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10: Earnings as an employee: payments to spouse or partner, or

"Money your spouse pays you for work: when it counts as earnings"

Part 1Preliminary provisions

9Earnings as an employee: what it means

  1. Earnings as an employee, in relation to any person and any tax year, means all PAYE income payments of the person for the tax year.

  2. This section is subject to sections 10 to 13.

Notes
  • Section 9(1): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
  • Section 9(1): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).