New Zealand Legislation: Acts

10 Cash value of board or lodgings included in ordinary weekly pay and relevant daily pay

• (1) For the purposes of section 8 and section 9, the ordinary weekly pay or relevant daily pay (as the case may be) of an employee includes the cash value of any board or lodgings provided by an employer to the employee—

  • (a) as agreed by the employer and employee; or

  • (b) as determined by a Labour Inspector if the employer and employee cannot agree on the cash value.

  (2) Despite subsection (1), the ordinary weekly pay or relevant daily pay of an employee does not include the cash value of any board or lodgings provided by an employer to the employee—

  • (a) if the work done by the employee requires the employee to stay overnight in a residence other than the employee’s usual place of residence; or

  • (b) if the board or lodgings are provided because of special circumstances.

  Compare: 1981 No 15 s 5