19 Taxation of Employee Entitlements - Part 1 (Webinar Recording)
Prices NZD and ex GST - Payments & Share Schemes - Broadcast date: 7 March 2019
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Product Description
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A review of the income tax treatment of employee receipts and benefits.
The purpose of this three-part webinar series is to review the income tax treatment of payments and benefits provided to employees. It will cover important issues and recent developments in the area.
The course will consider the income tax treatment of a variety of payments and benefits to employees. It will consider the tax rules for:
- Payments to and on behalf of employees including, entertainment, bonuses, golden handshakes, golden parachutes, restraint of trade & hurt, humiliation or loss of dignity.
- Employee share schemes.
- Schedular payments subject to withholding tax, reviewing the rules for directors as an illustration.
- Certain allowances, including recent changes to; accommodation, meals, distinctive clothing, relocation expenditure and motor vehicles.
The taxation of non-cash benefits can be confusing. The course will review the FBT regime.
Some benefits can be subject to FBT or treated as entertainment expenditure or taxable in the hands of the employee or they could be a deemed dividend in a private company. The course will also consider the interplay between FBT, entertainment, employee income and deemed dividends.
Breakdown is as follows:
Webinar 1 - Payments & Share Schemes
Webinar 2 – Schedular payments & Allowances
Webinar 3 - FBT & Relationship Between Different Entitlements
Satisfactory completion of this course will:
- Equip you with the latest information affecting employees
- Give you an understanding of recent changes
- Enable you to make better decisions about the way shareholder employees and staff are remunerated
Total CPD Hours: 3 (1 CPD hour per part)
Suited to:
Employers, Corporate Accountants, and any Chartered Accountant wanting a review of the tax issues involved with shareholder employees and independent staff in their business and/or client businesses.
Presenter:
Mike Hadwin, Director, Symmetry Advisory Ltd
Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 35-plus years of tax experience as a public CA and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.