Repaying the COVID-19 Resurgence Wage Subsidy

How to repay the COVID-19 Resurgence Wage Subsidy if you need to.

When you need to repay

You need to repay some or all the COVID-19 Resurgence Wage Subsidy if:

  • you no longer meet the criteria for the Resurgence Wage Subsidy
  • you're not meeting your obligation to use the subsidy to retain and pay your employees
  • you've received insurance (eg, business continuity insurance) for any costs covered by the Resurgence Wage Subsidy that mean you no longer meet the decline in revenue criteria
  • you provided false or misleading information in your application.

If you're not sure whether you need to repay the Resurgence Wage Subsidy, call us on 0800 40 80 40.

  • Have money left over after paying wages

    If your employee's usual wages are less than the subsidy, you must pay them their usual wages. Any difference should be used for topping up the wages of other affected staff - the Resurgence Wage Subsidy is designed to keep your employees connected to you.

    If there are no other employees to use the subsidy for, or your other employees are already receiving their usual wages, then the remaining amount must be paid back.

    Self-employed

    If you're self-employed and the income you regularly draw from your business is less than the amount you receive for the Resurgence Wage Subsidy, the remaining amount must be paid back.

  • Redundancies

    Your obligations state you must retain the employees you're currently receiving the Resurgence Wage Subsidy for.

    If you have to make an employee redundant during the Resurgence Wage Subsidy period:

    • you can use the Resurgence Wage Subsidy to pay the employee any notice period arising from the redundancy, and
    • you must repay any balance of the Resurgence Wage Subsidy that's left after the notice period has been paid. You cannot use it to pay other staff.

    You cannot use the Resurgence Wage Subsidy to make any contractual redundancy payments to an employee.

    You cannot apply for the Resurgence Wage Subsidy for an employee if you've already given that employee a notice of redundancy, unless you withdraw the redundancy notice.

  • Employee resigns

    If one of your employees voluntarily leaves during the 2 weeks of the Resurgence Wage Subsidy, you need to tell us. You can't claim another Resurgence Wage Subsidy for that person.

    You don't have to repay the Resurgence Wage Subsidy. Any difference should be used for topping up the wages of other affected staff to their normal wages or salary - the Resurgence Wage Subsidy is designed to keep your employees connected to you.

  • How to repay the Resurgence Wage Subsidy

    You can fill out the online form. You'll need your:

    • business name
    • IRD number
    • New Zealand Business Number (NZBN), if you have one
    • phone number
    • email address
    • postal address.

    You'll also need to tell us the amount you need to repay.

    Once we process the form, we'll be in touch to confirm how to make the repayment.

    After you've made the repayment

    We'll update your details in the employer list within 24-48 hours. This is where people can search for employers who have received the Wage Subsidy, Wage Subsidy Extension and Resurgence Wage Subsidy.

    If you made a:

    • full repayment, you'll no longer be in the list
    • part repayment, the amount of money paid to you will be updated
      • the number of employees won't change as we're unable to update this.