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Note: This is the text of the old Act that remains in force until 31st March 2004. From 1st April 2004 leave is governed by the Holidays Act 2003 | |
Section 5 Cash value of board or lodging
In Plain English
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The cash value of board or lodging is -
The cash value specified in the worker's employment contract or -
If no amount specified, the amount assessed by the IRD or -
If no amount is assessed by the IRD, it is $10 a week for board and $6.50 a week for lodging. Board or lodging is not considered to be part of an employee's earnings if it is
provided because the employee is working away from home. | |
Legislation
5.1 For the purposes of section 3.1.a and section 4.1
of this Act, the cash value of board or lodging provided for a worker (a) Shall be its cash value as fixed by or under any Act, award, or agreement relating to the worker's employment; or
(b) If it is not so fixed, shall be its cash value as assessed for the purposes of section 72 of the Income Tax Act 1976 ; or
(c) If it is not so assessed, shall be calculated at the rate of $10 a week for board and $6.50 a week for lodging, or at such other rate as the Governor-General may from time to time by Order in Council determine. 5.2
Notwithstanding subsection (1) of this section, the value of any board or lodging or the amount of any payment in respect of board or lodging shall not be included in the remuneration of any worker in any
case where the board or lodging is provided, or the payment is made, not as part of the worker's ordinary pay, but because the work done by the worker is in such a locality as to necessitate his sleeping elsewhere
than at his genuine place of residence, or because of any other special circumstances. Cf. 1944, No. 5, s. 2 (1A); 1974, No. 149, s. 2 (2)
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52 week history not required
Using the leave calendar
