Missionary work
In certain circumstances, time spent doing missionary work outside New Zealand may be considered as being resident and present in New Zealand to meet the qualification for New Zealand Superannuation.
Missionary work includes the advancement of religion or education and the maintenance, care, or relief, of orphans, or the aged infirm, sick, or needy.
Periods spent overseas at a university or seminary training for example, at a bible or theological college cannot be included as missionary work.
Depending on whether the missionary work was before or from 9 November 2020, the period of absence for missionary work is treated differently for assessing periods of residence and presence in New Zealand to qualify for New Zealand Superannuation.
Missionary postings before 9 November 2020
A client who began a missionary posting outside of New Zealand before 9 November 2020 can have it included as a period of residence and presence to qualify for New Zealand Superannuation if they:
- were doing missionary work and
- were ordinarily resident in New Zealand immediately before they left for missionary work overseas or
- were born in New Zealand
If the client has a partner, any time they spent overseas accompanying the client during missionary work can be used to meet their own residence and presence requirement.
Note missionary postings that began before 9 November 2020 and continued after that time are covered by these rules.
Temporary return from posting
If a client and/or their partner (if any) returned to New Zealand temporarily (e.g. for a holiday) during their missionary posting and then resumed the same missionary posting overseas, the period of missionary work is not interrupted.
Missionary postings on or after 9 November 2020
A client who began a missionary posting on or after 9 November 2020 can have it included as a period of residence and presence to qualify for New Zealand Superannuation if they:
- were doing missionary work and
- were ordinarily resident in New Zealand immediately before they left for missionary work overseas and
- were carrying out the missionary work for a charitable entity associated with a religious body
If a client started a new posting on or after 9 November 2020, even if it is with the same missionary entity, the client must meet the requirements for absences that can be considered resident and present that are in place at that time.
For more information see:
Legislation
- Residence and presence when engaged in missionary work clause 5(2), Part 3, Schedule 1AA New Zealand Superannuation and Retirement Income Act 2001
- Treatment of periods of absence as missionary section 10 New Zealand Superannuation and Retirement Income Act 2001
- charitable entity (definition) section 4 Charities Act 2005
