Tax treatment of reimbursing payments made to employees who work from home and/or payments made for an employee’s use of personal telecommunications tools and/or usage plans in their employment
This determination is made under s 91AAT of the Tax Administration Act 1994 and s CW17 (2C) and (2D). It applies to reimbursing payments made by employers.
Determination EE004 applies from 1 April 2023. It sets out the extent to which a payment, made by an employer to an employee, to reimburse the additional expenditure that employees may face when they work from home and/or use their personal telecommunications tools and usage plans is able to be treated as exempt income to the employee.
This determination replaces the previous determination EE003 from 1 April 2023.