14 Meaning of gross earnings

In this Act, unless the context otherwise requires, gross earnings, in relation to an employee for the period during which the earnings are being assessed,—

(a)

means all payments that the employer is required to pay to the employee under the employee’s employment agreement, including, for example—

(i)

salary or wages:

(ii)

allowances (except non-taxable payments to reimburse the employee for any actual costs incurred by the employee related to his or her employment):

(iii)

payment for an annual holiday, a public holiday, an alternative holiday, sick leave, bereavement leave, or family violence leave taken by the employee during the period:

(iv)

productivity or incentive-based payments (including commission):

(v)

payments for overtime:

(vi)

the cash value of any board or lodgings provided by the employer as agreed or determined under section 10:

(vii)

first week compensation payable by the employer under section 97 of the Accident Compensation Act 2001 or former Act; but

(b)

excludes any payments that the employer is not bound, by the terms of the employee’s employment agreement, to pay the employee, for example—

(i)

any discretionary payments:

(ii)

any weekly compensation payable under the Accident Compensation Act 2001 or former Act:

(iii)

any payment for absence from work while the employee is on volunteers leave within the meaning of the Volunteers Employment Protection Act 1973; and

(c)

also excludes—

(i)

any payment to reimburse the employee for any actual costs incurred by the employee related to his or her employment:

(ii)

any payment of a reasonably assessed amount to reimburse the employee for any costs incurred by the employee related to his or her employment:

(iii)

any payment of any employer contribution to a superannuation scheme for the benefit of the employee:

(iv)

any payment made in accordance with section 28B.

Compare: 1981 No 15 s 4

Section 14(a)(ii): amended, on 1 April 2011, by section 8(1) of the Holidays Amendment Act 2010 (2010 No 126).

Section 14(a)(iii): amended, on 1 July 2019, by section 259(1) of the Family Violence Act 2018 (2018 No 46).

Section 14(a)(iii): amended, on 1 April 2019, by section 24(1) of the Domestic Violence—Victims’ Protection Act 2018 (2018 No 21).

Section 14(a)(vii): amended, on 1 April 2019, by section 24(2) of the Domestic Violence—Victims’ Protection Act 2018 (2018 No 21).

Section 14(b)(ii): amended, on 1 April 2019, by section 24(2) of the Domestic Violence—Victims’ Protection Act 2018 (2018 No 21).

Section 14(b)(iii): amended, on 1 April 2004, by section 15 of the Volunteers Employment Protection Amendment Act 2004 (2004 No 12).

Section 14(c)(iii): added (with effect on 17 May 2007), on 19 December 2007, by section 121 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).

Section 14(c)(iv): added, on 1 April 2011, by section 8(2) of the Holidays Amendment Act 2010 (2010 No 126).