The subsidy was paid out by MSD/Work and Income due to financial hardship because employers were significantly impacted by COVID-19.
Sounds like a hardship grant/benefit to me. Employers definitely benefited from the payment from the generous benefactor = the government.
A benefactor provides money or other resources to an individual, group, or organization. A beneficiary receives these benefits.
Special Needs Grant = Hardship Grant. A Special Needs Grant is a one-off payment to help you pay an essential or emergency cost if you can't pay it another way. You usually don't have to pay the money back.
https://www.workandincome.govt.nz/pr...rant.html#null