New Zealand Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

HOLIDAYS ACT 2003 - SECT 86

Holiday pay and leave pay treated as salary or wages

86 Holiday pay and leave pay treated as salary or wages

Holiday pay and leave pay payable by an employer to an employee is—
a) to be treated as salary or wages earned by the employee; and
b) without limiting paragraph (a), subject to deductions that the employer is required or entitled to make from salaries or wages for the purpose of income tax or any other purpose.
Note: 1981 No 15 s 22



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback