{"id":53490,"date":"2025-11-27T07:08:40","date_gmt":"2025-11-27T07:08:40","guid":{"rendered":"https:\/\/employmenthero.com\/nz\/?p=53490"},"modified":"2026-03-26T08:19:31","modified_gmt":"2026-03-26T08:19:31","slug":"salary-sacrifice-for-nz-employers","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/nz\/blog\/salary-sacrifice-for-nz-employers\/","title":{"rendered":"Salary sacrifice: NZ employer\u2019s guide"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" aria-label=\"Breadcrumbs\" 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<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">Salary sacrifice: NZ employer\u2019s guide<\/h1><\/div>\n\n\n\n<div class=\"wp-block-group is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-query wp-block-hosts-query has-global-padding is-content-justification-left is-layout-constrained wp-container-core-query-is-layout-1 wp-block-query-is-layout-constrained\"><\/div>\n\n\n\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Last Updated<\/span>&nbsp;<time datetime=\"2026-03-26T08:19:31+00:00\">Mar 26, 2026<\/time>\n<\/p>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\"><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"676\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide-1024x676.webp\" alt=\"Salary sacrifice NZ employers guide\" class=\"wp-image-53492\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide-1024x676.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide-300x198.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide-768x507.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide-576x380.webp 576w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide-440x290.webp 440w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/11\/Salary-sacrifice-NZ-employers-guide.webp 1152w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\">\n<div class=\"wp-block-group sticky-side-panel is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-11 wp-block-group-is-layout-flex wp-container-2 is-position-sticky\">\n<p class=\"has-lg-font-size\" style=\"border-bottom-color:var(--wp--preset--color--neutral-200);border-bottom-width:0.1rem;padding-top:var(--wp--preset--spacing--4);padding-bottom:var(--wp--preset--spacing--4)\"><strong>Contents<\/strong><\/p>\n\n\n\n<div class=\"content-single-table-content\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"has-paragraph-2-m-font-size\">Looking to understand what salary sacrifice is and how it works? We\u2019ve here to help. Salary sacrifice, or salary packaging, is when an employee swaps part of their pre-tax salary in exchange for additional KiwiSaver contributions, a private superannuation scheme or support with other payments like mortgage, rental or childcare support.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Salary sacrifice is becoming a more attractive option for many employees, so it\u2019s important that employers understand how it may work in your workplace.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is salary sacrifice?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Salary sacrifice is a mutual arrangement, where an employee agrees to forgo part of their pre-tax salary in return for benefits. They are a way for employees to get more out of their pre-tax salary.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the types of salary sacrifice schemes?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">There are a range of salary sacrifice schemes available in New Zealand, with both financial and non-financial benefits. As the employer, it\u2019s important to understand how you can maintain compliance if an employee engages in a salary sacrifice scheme, as well as the tax implications.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mortgage or rental contributions<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Employers can offer salary sacrifice on mortgage or rental contributions. In this case, mortgage or rental costs will come out of your employee\u2019s before-tax income, reducing their taxable income.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Car loan or novated lease<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Novated leases or car loans can be offered through a salary sacrifice scheme. All running costs can also be included, like fuel, insurance and general maintenance. However, fringe benefit tax may apply. You can learn more through <a href=\"https:\/\/www.ird.govt.nz\/-\/media\/project\/ir\/home\/documents\/forms-and-guides\/ir400---ir499\/ir409\/ir409.pdf?modified=20250617002618\" target=\"_blank\" rel=\"noreferrer noopener\">the IRD\u2019s guide to FBT<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Professional development and training<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Professional development and training costs like course fees, professional membership subscriptions and learning materials can form part of a salary sacrifice scheme. As the employer, you can take the cost of the materials or training out of their pre-tax salary.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Health and wellbeing<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">More and more employees are looking to improve their health and wellbeing. As an employer, you can support them by taking the cost of things like medical insurance, gym memberships and wellbeing programs out of their pre-tax salary. However there may be fringe benefit tax involved, which you as the employer have to pay if liable.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Childcare support<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You may also look to take childcare expenses out of your employee\u2019s pre-tax salary as part of a salary sacrifice scheme. This often looks like a direct payment from you to the childcare provider.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">KiwiSaver contributions<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Employers typically must contribute a minimum of 3% of an employee\u2019s before-tax pay to their KiwiSaver. However, employees can make additional voluntary contributions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How does salary sacrifice work?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Wondering how salary sacrifice works? Here\u2019s a step-by-step guide:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"has-paragraph-2-m-font-size\">First, you\u2019ll need to agree with your employee on what they\u2019re looking to salary sacrifice, along with the amount they want to sacrifice.<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">You\u2019ll need to reduce their pre-tax salary by the agreed sacrifice amount.<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Taxes (PAYE and the ACC Earners&#8217; Levy) are applied based on their lowered salary.<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Develop and keep detailed records of any benefits paid as a result of the scheme.<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Notify the IRD of the reduced salary, as well as any deductions or payments made.\u00a0<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Make sure the employee\u2019s payslip outlines their total pay, the amount they\u2019ve sacrificed, their reduced gross salary and the nature of the sacrifice.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">What are the rules around salary sacrifice?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">There are some rules around the use of a salary sacrifice. Here\u2019s what you need to know.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Employer obligations and compliance<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">As the employer, there are a few obligations you need to meet in order to maintain compliance. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-paragraph-2-m-font-size\">Maintaining written agreements, as these prove that your employee is sacrificing a portion of their salary in exchange for a benefit<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Ensure you\u2019re capturing payroll deductions correctly (for example, that the sacrifice is a pre-pay reduction)<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">For any non-KiwiSaver contributions, you may have to register for and pay fringe benefit tax, so this must be done in accordance with IRD regulations<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">All salary sacrifice schemes must be correctly reported to the IRD\u00a0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Employee obligations and rights<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Employees also have a few obligations and rights around salary sacrifice schemes. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-paragraph-2-m-font-size\">Voluntarily participating in any salary sacrifice scheme they\u2019re in<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Providing written consent to the salary sacrifice scheme\u00a0<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Receiving payslips that clearly outline the nature and details of the salary sacrifice scheme\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What are the benefits of a salary sacrifice scheme?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">There are a few benefits to providing a salary sacrifice scheme. For the employer, it\u2019s a way of increasing retention, while offering more value to current and potential employees. As an employee, it\u2019s a way of accessing better benefits and managing their tax situation more efficiently.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are common risks of a salary sacrifice scheme?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>However, there are a few common risks of a salary sacrifice scheme that everyone should be conscious of. Primarily it can pose a financial risk for your employee, such as <\/strong>reduced borrowing capacity based on their taxable income if they want a home loan\/<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">As an employer, you also need to ensure you\u2019re correctly reporting your use of the schemes. Your business could be at risk if IRD finds that you\u2019ve incorrectly reported the schemes or if you\u2019ve mistakenly identified a benefit as FBT-exempt.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The process itself can also be confusing. If employees don\u2019t fully understand how salary sacrifice works, they could potentially make the wrong decisions about their financial future.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the process for offering salary sacrifice?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">When starting the process of a salary sacrifice, here are a few steps you\u2019ll need to take.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Communicate salary sacrifice benefits to staff<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Because there are a lot of important considerations when using these benefits, we recommend developing a salary sacrifice policy. In this you should outline a standard salary sacrifice agreement, how you\u2019ll facilitate salary sacrifice schemes and the types of benefits you\u2019ll provide.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Once this is developed, you should clearly communicate with staff that you now offer salary sacrifice benefits and hold open communication sessions where employees can ask questions and clarify any misunderstandings.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Integrate salary sacrifice into your EVP<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You should also identify and highlight the potential salary sacrifice schemes as part of your <a href=\"https:\/\/employmenthero.com\/nz\/blog\/employee-value-proposition-evp\/\">employee value proposition (EVP)<\/a>. This can help make your workplace more attractive to potential employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What happens if an employee leaves during a salary sacrifice arrangement?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">If an employee leaves during a salary sacrifice agreement then you have a few obligations. The scheme typically automatically terminates on their last day with your company as it\u2019s tied to their employment.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">If there is a balance left to cover on any benefits then typically this is paid by the employee out of their final net pay. However, this is a discussion you\u2019ll need to have with them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can payroll software support salary sacrifice schemes?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Accurate payroll processing is critical when offering a salary sacrifice scheme. Use automated systems like 91爆料 to manage deductions, contributions and reporting. Our payroll software is designed to support compliance and streamline the process.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"https:\/\/employmenthero.com\/nz\/request-a-demo\/\">Find out how 91爆料\u2019s payroll software can support your business.<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-nowrap is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\" data-trigger-modal=\"request-a-demo-modal\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/employmenthero.com\/nz\/request-a-demo\/\">Learn more<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"is-style-non-decoration has-neutral-500-color has-text-color has-link-color has-sm-font-size wp-elements-041965ea4c0c463d70e3ed64cae40092\" style=\"padding-top:var(--wp--preset--spacing--6)\">The information in this article is current as at 30 October 2025, and has been prepared by 91爆料 Pty Ltd (ABN 11 160 047 709) and its related bodies corporate (91爆料). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional advice. Some information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified and no warranties are given that it is complete, accurate, up to date or fit for the purpose for which it is required. 91爆料 does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull is-style-default has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-13 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/?topic%5B0%5D%5B0%5D=Product\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-57097 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"How to secure executive sign-off on new people technology\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/04\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\" >How to secure executive sign-off on new people technology<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Get clear, confident answers to leadership\u2019s toughest questions about bringing in new technology. Address risk, strategy, cost, and workforce decisions. <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: How to secure executive sign-off on new people technology<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-57080 resources type-resources status-publish has-post-thumbnail hentry resource-type-templates\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"AI policy template and guide\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/04\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/templates\/\" rel=\"tag\">Templates<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\" >AI policy template and guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-4\"><p class=\"wp-block-post-excerpt__excerpt\">Discover the essential components of an AI policy template to ensure effective governance. Download the template. <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: AI policy template and guide<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-57047 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Building a corporate AI policy that actually works\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/04\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\" >Building a corporate AI policy that actually works<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-6\"><p class=\"wp-block-post-excerpt__excerpt\">Most corporate AI policies fail in practice. Learn what actually makes an AI policy work in real organisations, and how&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Building a corporate AI policy that actually works<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Learn how salary sacrifice works in NZ. Understand employer obligations, employee rights, benefits, risks and how to set up salary sacrifice schemes.<\/p>\n","protected":false},"author":10,"featured_media":53492,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"5 min read","display_reading_time":false,"download_content_type":"","download_file":"","download_url":"","download_cta_label":"","footnotes":""},"categories":[1],"tags":[],"resource-type":[150],"topic":[379],"industry":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-53490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","resource-type-blog","topic-workplace-compliance"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts\/53490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/comments?post=53490"}],"version-history":[{"count":1,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts\/53490\/revisions"}],"predecessor-version":[{"id":53493,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts\/53490\/revisions\/53493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/media\/53492"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/media?parent=53490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/categories?post=53490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/tags?post=53490"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resource-type?post=53490"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/topic?post=53490"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/industry?post=53490"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/audience?post=53490"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/business-size?post=53490"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/product-tag?post=53490"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/funnel-stage?post=53490"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/region?post=53490"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/pain-point?post=53490"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/persona?post=53490"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/post_features?post=53490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}