If you're paid through Novopay, your 2013 income details are temporarily unavailable (until 31 July 2013 at the earliest) while we reconcile your account. Once it's done, we'll be in touch and reissue your summary of earnings or personal tax summary if required.
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You can apply for an instalment arrangement to pay off your student loan arrears. From 1 April 2013, you will be entitled to reduced late payment interest for student loans if you keep to the terms of your instalment arrangement. This will appear on your account from 29 April 2013.
Remember, if the due date for your GST payment falls on a weekend or a New Zealand public holiday, the due date is the next working day.
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A $40 annual administration fee will apply to your account if you have a loan balance of $20 or more as at 31 March each year, unless you’ve paid StudyLink an establishment fee in the same year.
Self-employed contractors, non-resident contractors, entertainers and sportspeople and companies operating in the horticulture and viticulture industries are subject to scheduler payments. They must use a "WT" tax code.
If your gross annual PAYE deductions are $500,000 or more, you must make payments to us twice a month and file your Employer deduction (IR345) form online twice a month. However, you only file your schedule (IR348) once a month.
Please ask to see written proof of your employees' IRD number. If you have already given us their number on your PAYE return and your current return still shows 000-000-000, it's usually incorrect. Asking for proof can save time later on.
Payroll giving is a scheme available to employers who file PAYE returns electronically. It lets employees make donations to approved organisations and receive immediate tax credits.
Use this column for employee earnings from redundancy payments, retiring allowances or schedular payments. Enter all other employee earnings in the "Gross earnings and/or schedular payments column".
This is a tax rate worked out to suit your employee's individual circumstances. Employees on special tax codes are still liable for ACC, unless they have a certificate stating they are exempt. Remember, STCs expire each 31 March.
File your employer monthly schedule early and avoid peak filing times. If you file early we will process your return faster and last minute hold-ups are less likely. You can still pay by the due date.
We have penalties to encourage taxpayers to comply with their tax obligations in full, on time.
Find out more about penalties in general, penalties on income tax, GST or PAYE or penalties on electronic filing
As an employer you play a big part in helping your employees to save with KiwiSaver. We designed KiwiSaver to use your existing payroll process and minimise any extra work for you.
Employers with annual PAYE of $100,000 or more must file their returns electronically using ir-File. Employers with annual PAYE of less than $100,000 are encouraged to file online.
The employer monthly schedules you send us contain information about your employees' KiwiSaver, student loans, child support and PAYE payments. Filing delays can slow down payments processing, which may cause issues for your employees.
Employers play an important role in managing KiwiSaver by calculating employees' contributions, deducting the correct amount from their pay and forwarding it to us.
If your GST return is nil you'll still need to file it. If you've stopped being in business and no longer need to be registered for GST, you can close your GST account on your final GST return.
If you're in new Zealand, you can apply to change the amount of your student loan deductions depending on your situation. Full-time students who are working can apply for a repayment deduction exemption.
Borrowers with 2 or more jobs may apply for a student loan special deduction rate for your secondary earnings.
Your employees can join KiwiSaver by contacting their chosen KiwiSaver scheme provider. If they haven't decided which scheme to join they can complete a KiwiSaver deduction form (KS2).
The KS1 form containing employee details is how you notify us about new employees being enrolled automatically in KiwiSaver and existing employees joining KiwiSaver. We need the KS1 details to effectively manage KiwiSaver. See Lesson 3 Demo on how to file KS1 online.
When it comes to paying your tax, in full and on time is the best way. If you don't think you'll be able to pay your tax, the best advice we can give is to contact us early. Find out more about what to do if you have overdue tax.
Going overseas? You need to apply for a 1-year repayment holiday and provide a contact person as part of this application. Interest will still apply during the holiday. Already overseas before 1 April 2012? The repayment holiday has been shortened from 3 years to 1 year.
If you're in New Zealand and earn salary or wages, you need to add "SL" to your tax code from 1 April 2012 regardless of how much you earn, unless you have an exemption. Find out more about the student loan changes.
If you have a child support debt, we’ll use your income tax refund to reduce or clear any outstanding child support. We’ll refund any amount left over.
We publish monthly and annual currency exchange rates for overseas income. Find out about overseas currency conversion rates.
You can check how much to expect and when it will be paid using Look at account information.
If you pay your child support late you may be charged penalties. Go to our child support section to find out more. You can also view any penalties you may have been charged in the 'Look at account information'.
You can view this in the earnings information page of Account information.
If your family or income details have changed since you last contacted us, go to our change of circumstances form to update your details.
If your income has decreased you may be able to estimate your income for child support. Go to our child support estimation of income form.
Remember to tell us straight away about any changes to your personal situation which may affect your child support. Fill in the change of circumstances form to make sure your details are up to date.
If you haven't received your payment, go to our custodian questions and answers to find out why you might not have been paid.
If your child turns 18 this year, check that you are still entitled to claim Working for Families Tax Credits for them. Find out about our eligibility criteria.
Accommodation supplements, childcare subsidies and other subsidies are also available to some working families. To check if you're eligible, go to the Work and Income website or call 0800 774 004.
You might be entitled to a parental tax credit or paid parental leave. Go to our section on parental tax credit or paid parental leave.
There are things you must do or check when an employee starts or stops working for you, when your business changes or ceases or if you want to employ your spouse/partner or non-resident workers. Find out more about employing staff.
Find out more about administrative reviews and how you can request one.
A redundancy payment could affect your Working for Families Tax Credits entitlement. You can update your income details through My family details and income.
You may still be entitled to claim Working for Families Tax Credits for them. Go to our Working for Families Tax Credits section for more information.
If you're enrolled in KiwiSaver, you can view your details online. Select 'KiwiSaver' above to log in.
If you're going to be in hospital or prison for 13 consecutive weeks or more, you may be eligible for an exemption from paying child support. Find out about exemptions from paying child support.
If you're a salary and wage earner, you may receive an amended child support assessment based on your actual income to 31 March. This notice will also explain what you need to do if any information needs updating.
Calculate how long it'll take to pay off your student loan and how making extra repayments can help you pay off your loan faster Go to our student loan repayment calculator.
If you buy assets purchased for rental properties, that cost less than $500, most won't need to be depreciated. In most cases you can deduct the expense in the year of purchase. For more information see our IR264 Rental income guide.
A redundancy payment could affect the amount of child support you need to pay. Call child support on 0800 221 221 to discuss this.
If you're overseas, an easy way to make repayments is to use your credit or debit card through our website. Find out about debit and credit card payments for student loans.
Did you know there are lots of ways you can pay your child support? Find out how to pay child support.
When your job or your situation changes you may need to change tax code. Fill in the IR330 to change your tax code and give it to your employer.
Remember to let us know if you move business premises or change your postal address. You can update your address online by clicking on Personal details. Your changes will be updated straight away.
If you're living or going overseas you need to work out if you're a New Zealand resident or non-resident for tax purposes.
You can claim a third of what you've donated as a tax credit. Find out how to claim tax credits.
If you're thinking of travelling overseas, make sure you know what you need to do about your child support obligations before you go. Go to our child support area to find out more.
We hold money from organisations when the legal owner cannot be located. Find out more about unclaimed money.
You can receive our regular email updates if you're a student loan borrower. Subscribe to our email update service Notify Me.
If you're a new employee who's been automatically enrolled in KiwiSaver, you can choose to opt out. If you don't opt out, you'll remain a KiwiSaver member and deductions will continue to be made from your pay. Find out how to opt out of KiwiSaver.
KiwiSaver is a voluntary work based savings initiative with a range of membership benefits. Find out more about KiwiSaver and how to join.
You may qualify for housing assistance. Go to Housing New Zealand to find out more.
If your preferred language isn't English you can ask for an interpreter when you call us.
Your redundancy payment may be eligible for a tax credit. Find out more about the redundancy tax credit.
We can send you a text message each month to help you remember to make your child support payment. Call child support on 0800 221 221 to sign up for this reminder.
When you start a new job, if you're not already a KiwiSaver member and are eligible, your employer will automatically enrol you in KiwiSaver. Find out about automatic enrolment in KiwiSaver.
If you're going to be away for less than 6 months - your loan will continue to be interest free. If you're planning to be away longer there could be interest charges. Find out more about students loans if you're travelling or living overseas.
It’s important that we have the correct IRD numbers for your employees. If an employee hasn’t given you an IRD number, you need to deduct PAYE at the no-notification rate of 45% until they do.
You can attend our free seminars and workshops, which are held in most regions. Business tax topics include going into business, record keeping, expenses and filing returns. Find out about seminars and workshops near you.
You can receive an email notification when each issue of Business tax update (our regular newsletter for our business customers) is published. Go to Business Tax Update to subscribe.
Our interactive tools for business can help you find out more about your business's tax obligations.
Find out more by going to our tools for business.