Q: Our company is looking at implementing a talent referral payment for employees. Would this be a taxable payment and would it form part of gross salary and attract 8% . It will be a one off payment if the person they refer accepts the job and also stays for a certain amount of time.

A: Yes as it is a taxable benefit be included in KiwiSaver, leave and the 8% on termination (if paid in that period.  No a discretionary payment t as there is an agreement that the person has to accept and stay for a period of time.