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Accident Compensation Act 2001

Entitlements and related matters - Employer's duty to pay first week compensation

99: First week compensation is salary or wages for certain purposes

You could also call this:

"First week injury pay counts as regular pay for some legal purposes"

First week compensation is considered as your salary or wages for certain purposes. This means that when you receive first week compensation, it is treated as if it were your regular pay in some situations.

These situations include:

For the Employment Relations Act 2000, specifically in section 131, your first week compensation counts as your salary or wages.

When it comes to income tax, the Income Tax Act 2007 treats your first week compensation as salary or wages.

The Tax Administration Act 1994 also considers your first week compensation as salary or wages.

This Accident Compensation Act itself treats first week compensation as salary or wages.

Lastly, if there are any issues with insolvency, receivership, or if a company is being liquidated, your first week compensation is viewed as salary or wages in those cases too.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM101450.

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98: Employer's duty to pay first week compensation, or

"Your boss must pay you for the first week you're off work if you get hurt at work"

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100: Entitlement to weekly compensation depends on claimant's incapacity for employment and vocational independence, or

"Getting weekly payments when you can't work due to injury"

Part 4Entitlements and related matters
Employer's duty to pay first week compensation

99First week compensation is salary or wages for certain purposes

  1. First week compensation is salary or wages payable to the employee for the purposes of—

  2. section 131 of the Employment Relations Act 2000:
    1. the Income Tax Act 2007:
      1. the Tax Administration Act 1994:
        1. this Act:
          1. the laws relating to insolvency, receivership, and the liquidation of companies.

            Notes
            • Section 99(b): 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).