答：首先，雇主有义务为员工申报个税且发薪后再申报，但例外情形是该员工为part-time或casual worker且符合自雇条件）。雇主为员工申报个税的时间是发薪日。雇主只需要在发薪时为员工申报个税，不发薪则无需申报。其次，员工工资收入应按照发薪日而不是该薪水对应工作期间来确定个税申报年度。这是根据新西兰高院在2010年Hollis v Commissioner of Inland Revenue一案中裁定的按照发薪日区分ACC工资补偿款的原则。此原则应当扩展到跨税务年度的工资发放，所以您的雇主申报您个税收入情况符合规定。1The lawful time point for an employer to file its employee’s tax information is the pay day. See the webpage https://www.ird.govt.nz/employing-staff/payday-filing, it sates that “You must file an employment information form every time you pay your employees. This is based on the date you pay employees (pay day) and may be weekly, fortnightly, monthly or more often if you have multiple paydays. You do not need to file if you do not pay employees during your regular pay cycle.”
An income that is paid in April should be allocated in the current tax year rather than the previous tax year. The taxing of lump sums has been tested in the Courts in Hollis v Commissioner of Inland Revenue, the leading authority in this regard (https://www.taxtechnical.ird.govt.nz/case-summaries/2021/csum-21-09). It was found that in cases involving backdated ACC payments, the taxpayer derives the income when it is received and that it cannot be spread back to earlier years to which the computation of income relates.
见https://www.ird.govt.nz/employing-staff/payday-filing）
注释
- 1The lawful time point for an employer to file its employee’s tax information is the pay day. See the webpage https://www.ird.govt.nz/employing-staff/payday-filing, it sates that “You must file an employment information form every time you pay your employees. This is based on the date you pay employees (pay day) and may be weekly, fortnightly, monthly or more often if you have multiple paydays. You do not need to file if you do not pay employees during your regular pay cycle.”
An income that is paid in April should be allocated in the current tax year rather than the previous tax year. The taxing of lump sums has been tested in the Courts in Hollis v Commissioner of Inland Revenue, the leading authority in this regard (https://www.taxtechnical.ird.govt.nz/case-summaries/2021/csum-21-09). It was found that in cases involving backdated ACC payments, the taxpayer derives the income when it is received and that it cannot be spread back to earlier years to which the computation of income relates.
见https://www.ird.govt.nz/employing-staff/payday-filing）