How to tax regular commission payments

Q: We have been overpaying a NZ employee since April 2023. Instead of being set up as a part time employee, they were paid as a full-time employee.

What is the process for recouping this money from the employee?


A: The Wages Protection Act applies. So, there may be a deduction clause in the employee’s employment agreement. You need to discuss what has happened with the employee and send a letter to the employee stating the amount and date of deduction. The employee can refuse this deduction (their right under the act) even if they have signed the employment agreement.

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