IRD update per diems to $80
The determination allows that from 1 July 2018, we are able to receive up to NZ$80 per day in per diem allowances.
Per diems are paid exclusive of GST, so when you prepare your GST invoice, you will need to calculate GST on the per diems received. So if a per diem is paid is $80 and the GST is $12 this will be included on their invoice as $80 + GST of $12 = total of $92. On the PAYE schedule the per diem is included but this is only at the $80. If a contractor is not GST registered, it is just the $80.