1.1.P.55 Passive employment income

Definition

For the purposes of the FTB Part B return to work measure, passive employment income means:

  • paid leave (such as paid maternity leave),
  • a payment of compensation or a payment of insurance in respect of the individual's inability to earn, derive or receive income from paid work during the period, or
  • if the individual stops paid work as a self-employed individual - income that is derived by the individual in respect of the period from an interest, or from investments, held in connection with the individual's previous self-employment.

The definition of passive employment income is intended to identify other forms of work-related income that may be received by an individual despite them having stopped paid work.

Act reference: FAAct section 3(1)-'passive employment income'

Policy reference: FA Guide 3.1.9.30 FTB Part B Return to Work

Last reviewed: 11 May 2015