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Forms and guides
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Employers forms and guides

Title and summary Number

Your introduction to KiwiSaver - employee information pack

This pack explains the KiwiSaver savings initiative and the options available to New Zealanders who might want to join.

KS3

KiwiSaver employer guide

Explains your role and obligations when implementing KiwiSaver in your workplace.

KS4

Business cessation

A form that businesses that officially cease trading can use to finalise their tax liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone - just call us on 0800 377 774.

IR315

Employer deductions 2010

For periods from April 2009 onwards. This is a form and payment slip to record and pay the deductions made from your employees' pay (includes ESCT).

IR345

Employer linking to PAYE intermediary

Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

IR920

Employer monthly schedule

Form to list your employees' deductions details.

IR348

Employer monthly schedule amendments

You can use this form to make changes to employer monthly schedules that you have filed, including claims for KiwiSaver and complying fund employer tax credits.

IR344

Employer monthly schedule supplementary

Supplementary form to list your employees' deductions details.

IR349

Employer registration

You can use this form to register as an employer. You can also do this online.

IR334

Employer's guide

This guide explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us.

IR335

Employer's guide

This guide explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us.

IR335

First-time employer's guide

Explains the tax responsibilities of being an employer, for people taking on staff for the first time.

IR333

Fringe benefit tax annual return

Return for employers (including companies) who file annually. Period covered is 1 April to 31 March. Due on 31 May of the same year. It takes approximately 10 minutes to complete.

IR422

Fringe benefit tax guide

A guide to help employers with their fringe benefit tax (FBT) requirements.

IR409

Fringe benefit tax income year return

Return for companies with shareholder-employees. Covers the same period as the company's accounting year. Due date for filing the return and payment is the same as that for paying end-of-year income tax. Takes approximately 10 minutes to complete.

IR421

Fringe benefit tax quarterly return

Return for employers who file quarterly FBT returns. You can also complete this online.

IR420

Fringe benefit tax return guide 2008

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

IR56 taxpayer registration

Form to use to register as an IR56 taxpayer.

IR359

IR56 taxpayer's handbook

This booklet explains the tax responsibilities for people who pay their own PAYE tax.

IR356

Making payments

Guide to the different ways to pay your tax so we get the information we need to process your payments quickly and efficiently.

IR584

Motor vehicle reimbursing rate

This guide sets out the current mileage rate for employee reimbursement and self-employed people. The rate applies irrespective of engine size or whether your vehicle is powered by a petrol or diesel engine. The mileage rate does not apply to motor cycles.

PAYE intermediary cessation

Form for employers or the PAYE intermediary to use to cease an existing PAYE intermediary arrangement.

IR913

PAYE intermediary employee access

Form to use if you are a PAYE intermediary for an employer, and the employees need to access the employer's records.

IR917

PAYE intermediary registration

Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.

IR910

Retiring allowances and redundancy payments

This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.

IR277

Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.

IR336

Employer obligations - quick reference summary sheet

A summary sheet briefly explaining your obligations as an employer.

IR322

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

IR330

Wine and fruit-growing industries - what to do when you hire a contractor

Flowchart summarising your tax responsibilities if you directly hire a contractor for certain pruning, thinning, picking, or packing activities.

A quick guide for helping you complete your new employer deductions form (IR345)

A guide to help you understand and complete the new employer deductions form (IR345)

Fringe benefit tax return guide 2009

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

ir-File - electronic filing for employers

Summary sheet explaining how employers, tax agents, payroll bureaus and PAYE intermediaries can register for and use ir-File.

IR317

Payroll giving

Payroll giving is a voluntary scheme available from 7 January 2010. Employers can offer payroll giving to their employees if they file their Employer monthly schedule (EMS) IR348 and Employer deduction form (EDF) IR345 electronically using ir-File. You pass your employee's donations on to the chosen donee organisation and reduce their PAYE with a tax credit for payroll donations.

IR617
 

 


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