{"id":56004,"date":"2026-03-30T00:23:18","date_gmt":"2026-03-30T00:23:18","guid":{"rendered":"https:\/\/employmenthero.com\/nz\/?p=56004"},"modified":"2026-03-30T00:23:24","modified_gmt":"2026-03-30T00:23:24","slug":"fringe-benefit-tax","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/nz\/blog\/fringe-benefit-tax\/","title":{"rendered":"Fringe Benefit Tax (FBT) simplified"},"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\" class=\"breadcrumb\"><ol 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9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" id=\"Fill-4\" fill=\"#000000\" mask=\"url(#mask-4)\"><\/path> <\/g> <\/g> <\/g> <\/g> <\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/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\">Fringe Benefit Tax (FBT) simplified<\/h1><\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/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-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=\"2026-03-30T00:23:24+00:00\">Mar 30, 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 is-resized blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"676\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax-1024x676.webp\" alt=\"Alt text: &quot;Purple background with white text 'Fringe Benefit Tax explained.' A cartoon plant with dollar signs on blossoms in a money pot. 91爆料 logo.&quot;\" class=\"wp-image-56007\" style=\"object-fit:cover;width:864px;height:561px\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax-1024x676.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax-300x198.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax-768x507.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax-576x380.webp 576w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax-440x290.webp 440w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/03\/fringe-benefit-tax.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-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"has-paragraph-2-m-font-size\">Running a business is about leadership and growth; managing taxes is often just the paperwork that comes with the territory. But as you grow, so do your compliance obligations. Fringe Benefit Tax (FBT) is one of those responsibilities that can feel complex and time-consuming, pulling you away from what you do best.<\/p>\n\n\n\n<p>It doesn\u2019t have to be that way. We&#8217;re here to break down FBT for New Zealand employers. We\u2019ll help you understand your obligations, streamline your processes and get back to building a better world of work.<\/p>\n\n\n\n<p><em>Note: We\u2019re not tax experts and this guide is for informational purposes only. It doesn&#8217;t constitute tax advice. We always recommend speaking with a tax professional or accountant for guidance specific to your business circumstances.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What FBT and why does it matter?<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\" target=\"_blank\" rel=\"noreferrer noopener\">FBT<\/a> is a tax on non-cash benefits you provide to your employees. Think company cars, subsidised gym memberships or low-interest loans. These perks, provided on top of salary or wages, are called fringe benefits.<\/p>\n\n\n\n<p>The FBT system exists to create a level playing field. It ensures that all forms of employee compensation are taxed fairly, preventing non-cash benefits from being used to avoid income tax. For employers, managing FBT correctly is more than just a compliance task.<\/p>\n\n\n\n<p>Getting it right helps you:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Build trust and transparency with your team.<\/li>\n\n\n\n<li>Budget with confidence, by understanding the true cost of your benefits packages.<\/li>\n\n\n\n<li>Avoid unexpected financial hits from <a href=\"https:\/\/www.ird.govt.nz\/managing-my-tax\/penalties-and-interest\/penalties-and-debt\" target=\"_blank\" rel=\"noreferrer noopener\">IRD penalties<\/a> and interest charges.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Understanding FBT compliance obligations<\/h2>\n\n\n\n<p>As an employer, you\u2019re liable for FBT if you provide <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/types-of-fringe-benefits\" target=\"_blank\" rel=\"noreferrer noopener\">fringe benefits<\/a> to your employees or shareholder-employees. This also applies if the benefit is provided by a third party under an arrangement with you, or if the benefit is provided to an associate of your employee (like their partner or child).<\/p>\n\n\n\n<p>FBT is separate from income tax and is paid by you, the employer. It is not deducted from the employee&#8217;s pay.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Common fringe benefits<\/h2>\n\n\n\n<p>FBT in New Zealand is structured around <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/types-of-fringe-benefits\" target=\"_blank\" rel=\"noreferrer noopener\">five main types<\/a> of fringe benefits. Recognising them is the first step towards getting it right.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Motor vehicles<\/h3>\n\n\n\n<p>This is the most common fringe benefit in New Zealand. If you make a company vehicle available for an employee&#8217;s private use, FBT generally applies. Private use includes travel between home and work.<\/p>\n\n\n\n<p>However, <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/types-of-fringe-benefits\/employer-provided-motor-vehicles-for-private-use\" target=\"_blank\" rel=\"noreferrer noopener\">exemptions exist<\/a> for work-related vehicles (like a sign-written ute full of tools) if private use is restricted to home-to-work travel and incidental stops.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Subsidised or free goods and services<\/h3>\n\n\n\n<p>If you provide goods or services to staff at a lower price than you&#8217;d charge the public, the difference is a fringe benefit. This covers things like:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Discounted products from your own inventory<\/li>\n\n\n\n<li>Free professional advice paid for by the company<\/li>\n\n\n\n<li>Subsidised gym memberships<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Low-interest loans<\/h3>\n\n\n\n<p>If you lend money to an employee at an interest rate lower than the market rate (specifically the prescribed rate set by IRD), the difference in interest is a fringe benefit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Employer contributions to funds<\/h3>\n\n\n\n<p>Contributions to sick, accident or death benefit funds, as well as superannuation schemes (excluding KiwiSaver employer contributions which are taxed under ESCT), are marked as fringe benefits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Unclassified benefits<\/h3>\n\n\n\n<p>This is a <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/types-of-fringe-benefits\/employer-provided-unclassified-fringe-benefits\" target=\"_blank\" rel=\"noreferrer noopener\">catch-all category<\/a> for the benefits not listed above. Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gift baskets and vouchers<\/li>\n\n\n\n<li>Flowers for a new baby<\/li>\n\n\n\n<li>Use of a company boat or bach<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What is exempt from FBT?<\/h2>\n\n\n\n<p>The good news is that not everything attracts tax. Many employers use these exemptions to reward staff tax-efficiently.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits provided on premises<\/h3>\n\n\n\n<p>Generally, benefits provided on your business premises are exempt. This doesn&#8217;t apply to free accommodation or airline travel, but it does cover things like free parking on your site.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">De minimis exemption (unclassified benefits)<\/h3>\n\n\n\n<p>You don&#8217;t have to pay FBT on unclassified benefits <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/types-of-fringe-benefits\/employer-provided-unclassified-fringe-benefits\" target=\"_blank\" rel=\"noreferrer noopener\">if they are small<\/a>. If the total value of unclassified benefits for an employee is less than $300 per quarter (and the total for all employees is under $22,500 per year), you may not have to pay FBT on them. Note that if you go one dollar over that limit, the whole lot is taxable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Work-related tools<\/h3>\n\n\n\n<p>Laptops and mobile phones provided mainly for business use are generally exempt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Health and safety<\/h3>\n\n\n\n<p>Items provided for health and safety reasons, like protective clothing or ergonomic desk equipment, are usually exempt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to calculate Fringe Benefit Tax<\/h2>\n\n\n\n<p>Calculating FBT can be tricky because you need to determine the taxable value of the benefit and then apply the tax rate while filing to IRD. You generally have a <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/filing-frequency-for-fringe-benefit-tax\" target=\"_blank\" rel=\"noreferrer noopener\">few options for filing<\/a>.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Quarterly is standard for most employers<\/li>\n\n\n\n<li>Annually is an option if your gross tax and ESCT deductions were no more than $1,000,000 in the previous year<\/li>\n<\/ol>\n\n\n\n<p>Then, when you file, you have to choose a rate. There are <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/fringe-benefit-tax-rates\" target=\"_blank\" rel=\"noreferrer noopener\">four different rate types<\/a>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Single rate&nbsp;<\/strong><\/h3>\n\n\n\n<p>This is the simplest option but often the most expensive. You pay a flat 63.93% on all taxable benefits provided. This just applies the tax rate as if every employee receiving a benefit is in the highest tax bracket ($180,000+).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Alternate rate&nbsp;<\/strong><\/h3>\n\n\n\n<p>The alternate rate requires a personalised approach that aligns the FBT rate with each employee&#8217;s actual income, making your calculation more accurate and your tax bill smaller.&nbsp;<\/p>\n\n\n\n<p>You calculate the tax based on the individual\u2019s marginal tax rate. This usually requires a &#8220;wash-up&#8221; calculation in the final quarter to reconcile what was paid in the rest of the year. It\u2019s a far more time-consuming process than applying the single rate.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Short-form alternate rate&nbsp;<\/strong><\/h3>\n\n\n\n<p>A simplified middle ground for those who want to avoid the high single rate without the complexity of the full alternate rate. You apply a flat 63.93% to all attributed benefits but apply 49.25% to non-attributed benefits.&nbsp;&nbsp;<\/p>\n\n\n\n<p>It\u2019s easier to calculate than the full alternate rate but cheaper than the single rate.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Pooled alternate rate<\/strong><\/h3>\n\n\n\n<p>Designed for non-attributed benefits (things like gym memberships or tool allowances shared by a group) or lower-value benefits. When calculating, you pool these benefits and apply the 49.25% rate, provided the employees earn under $160,000 and the benefits are under certain thresholds.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Common mistakes to avoid<\/h3>\n\n\n\n<p>Even with the best intentions, it\u2019s easy to make mistakes. Here are a few common pitfalls to watch out for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ignoring the threshold<\/strong>: Forgetting to track unclassified benefits can lead to an unexpected tax liability if you go over the $300 quarterly limit per employee.<\/li>\n\n\n\n<li><strong>Misclassifying vehicles<\/strong>: Assuming a vehicle is exempt without meeting the <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/types-of-fringe-benefits\/employer-provided-motor-vehicles-for-private-use\" target=\"_blank\" rel=\"noreferrer noopener\">strict criteria<\/a> for a work-related vehicle is a frequent error.<\/li>\n\n\n\n<li><strong>Filing late<\/strong>: Missing payment and <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-other-payments\/fringe-benefit-tax\/filing-frequency-for-fringe-benefit-tax\" target=\"_blank\" rel=\"noreferrer noopener\">return deadlines<\/a> can result in immediate penalties and interest from the IRD.<\/li>\n\n\n\n<li><strong>Using the wrong calculation rate<\/strong>: Sticking with the single rate out of convenience could be costing your business thousands in overpaid tax each year.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">FBT calendar for 2026\/2027<\/h2>\n\n\n\n<p>Staying ahead of dates is half the battle. Here is your schedule for the upcoming tax year to help you avoid penalties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quarterly filers<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Quarter<\/strong><\/th><th><strong>Period covered<\/strong><\/th><th><strong>Payment &amp; return due date<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Q1<\/strong><\/td><td>1 April 2026 \u2013 30 June 2026<\/td><td>20 July 2026<\/td><\/tr><tr><td><strong>Q2<\/strong><\/td><td>1 July 2026 \u2013 30 September 2026<\/td><td>20 October 2026<\/td><\/tr><tr><td><strong>Q3<\/strong><\/td><td>1 October 2026 \u2013 31 December 2026<\/td><td>20 January 2027<\/td><\/tr><tr><td><strong>Q4<\/strong><\/td><td>1 January 2027 \u2013 31 March 2027<\/td><td>31 May 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Annual filers<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Type<\/strong><\/th><th><strong>Period covered<\/strong><\/th><th><strong>Payment &amp; return due date<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Annual return<\/strong><\/td><td>1 April 2026 \u2013 31 March 2027<\/td><td>31 May 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Note: If a due date falls on a weekend or public holiday, you have until the next working day.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lots on your plate? 91爆料 can help&nbsp;<\/h2>\n\n\n\n<p>Navigating New Zealand tax obligations can be tough,&nbsp;especially when you\u2019ve already got enough to manage. We help businesses streamline their HR and payroll so they\u2019ve got more time to focus on critical priorities.<\/p>\n\n\n\n<p>By using <a href=\"https:\/\/employmenthero.com\/nz\/products\/payroll-software\/\">91爆料\u2019s payroll software<\/a>, you can turn hours of manual admin into a few clicks:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Updates are automated: <\/strong>From minimum wage updates to the new 3.5% KiwiSaver rates, the system does the heavy lifting.<\/li>\n\n\n\n<li><strong>Communication is seamless: <\/strong>No more chasing employees for addresses or tax codes; they handle it themselves via the app.<\/li>\n\n\n\n<li><strong>Data is centralised: <\/strong>Your reporting and payroll live in one place, giving you the clarity you need to make big decisions for the year ahead.<\/li>\n<\/ul>\n\n\n\n<p>And that\u2019s not all \u2013 our Employment OS has <a href=\"https:\/\/employmenthero.com\/nz\/integrations\/\">built-in integrations<\/a> with leading New Zealand accounting software, such as Xero and MYOB. It\u2019s easy to share all the relevant payroll and accounting data across two platforms.&nbsp;&nbsp;<\/p>\n\n\n\n<p>For more information on how we can support your business, <a href=\"https:\/\/employmenthero.com\/nz\/request-a-demo\/\">book a demo today<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"disclaimer has-neutral-500-color has-text-color has-link-color has-sm-font-size wp-elements-eb07ca68a58c8bff978e6c52855b0d3d\"><em>The information in this article is current as at 26 February 2026, 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.<\/em><\/p>\n\n\n\n<p class=\"has-neutral-500-color has-text-color has-link-color has-sm-font-size wp-elements-32cdea24ba7d21c0430b05458d624d09\"><\/p>\n\n\n\n<style>\n#content-wrapper p, #content-wrapper ul, #content-wrapper ol{\nfont-size: var(--wp--custom--typography--paragraph--paragraph-2-m);\n}\n.disclaimer{\nfont-size: var(--wp--preset--font-size--small) !important;\ncolor: var(--wp--preset--color--neutral-500) !important;\n}\nth{\ncolor: white;\nbackground-color: var(--wp--preset--color--violet-500);\nborder: 2px solid black !important; \n}\n<\/style>\n\n\n\n<p class=\"has-neutral-500-color has-text-color has-link-color has-sm-font-size wp-elements-32cdea24ba7d21c0430b05458d624d09\"><\/p>\n<\/div>\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=\"https:\/\/employmenthero.com\/nz\/resources\/businesses\/\">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-57112 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\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\/blog\/onboarding-speed\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Time to productivity: Why onboarding speed matters\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/People-working-in-a-well-lit-office-on-their-computers-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\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/blog\/onboarding-speed\/\" target=\"_self\" >Time to productivity: Why onboarding speed matters<\/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\">Do you know what a slow onboarding process is costing you? Discover how faster onboarding boosts productivity and drives better&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\/blog\/onboarding-speed\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Time to productivity: Why onboarding speed matters<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/blog\/onboarding-speed\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-57023 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\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\/blog\/ai-to-match-candidates-with-job-descriptions\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-job-descriptions-thumbnaik-1024x576-1.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"How to use AI to match candidates with job descriptions\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-job-descriptions-thumbnaik-1024x576-1.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-job-descriptions-thumbnaik-1024x576-1-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-job-descriptions-thumbnaik-1024x576-1-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-job-descriptions-thumbnaik-1024x576-1-440x248.webp 440w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/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\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/blog\/ai-to-match-candidates-with-job-descriptions\/\" target=\"_self\" >How to use AI to match candidates with job descriptions<\/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\">AI resume matching aligns candidate skills with role requirements automatically, saving hiring teams hours. Here&#8217;s how it works 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\/blog\/ai-to-match-candidates-with-job-descriptions\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: How to use AI to match candidates with job descriptions<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/blog\/ai-to-match-candidates-with-job-descriptions\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-56985 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\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\/blog\/ai-performance-review\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"AI performance reviews: How to use AI to give better feedback\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-thumbnail.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-thumbnail-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-thumbnail-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-thumbnail-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-thumbnail-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/AI-performance-review-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-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\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/blog\/ai-performance-review\/\" target=\"_self\" >AI performance reviews: How to use AI to give better feedback<\/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\">Contents Performance reviews take more out of managers than most businesses realise. Pulling together months of notes, writing fair and&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\/blog\/ai-performance-review\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: AI performance reviews: How to use AI to give better feedback<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/blog\/ai-performance-review\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Learn what fringe benefit tax involves, how to manage processes effectively and how to simplify your FBT obligations.<\/p>\n","protected":false},"author":454,"featured_media":56007,"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":"6 min read","display_reading_time":false,"download_content_type":"","download_file":"","download_url":"","download_cta_label":"","footnotes":""},"categories":[1],"tags":[],"resource-type":[150],"topic":[],"industry":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-56004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","resource-type-blog"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts\/56004","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\/454"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/comments?post=56004"}],"version-history":[{"count":2,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts\/56004\/revisions"}],"predecessor-version":[{"id":56008,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/posts\/56004\/revisions\/56008"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/media\/56007"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/media?parent=56004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/categories?post=56004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/tags?post=56004"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resource-type?post=56004"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/topic?post=56004"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/industry?post=56004"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/audience?post=56004"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/business-size?post=56004"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/product-tag?post=56004"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/funnel-stage?post=56004"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/region?post=56004"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/pain-point?post=56004"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/persona?post=56004"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/post_features?post=56004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}