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Special portability : Contents

Overpayments

An overpayment should be established for any period where a higher rate of New Zealand Superannuation or Veteran's Pension was paid, but not due to the client.

If a client has been overpaid New Zealand Superannuation or Veteran's Pension at the full rate, the overpayment is always established for the net amount.

Inland Revenue will return the tax portion of the overpayment directly to Work and Income.

Special Portability overpayments are established for the gross amount as these payments are not taxed in New Zealand.

For more information:

Legislation