KiwiSaver employer guide

Explains your role and obligations when implementing KiwiSaver in your workplace. We will send you a copy of this guide when you register with us as an employer.

KiwiSaver: Update for employees

This guide outlines the recent legislative changes to KiwiSaver.

Employer registration

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

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.

First-time employer's guide

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

Retiring allowances and redundancy payments

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

Self-employed or an employee?

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

Tax code declaration

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

Wine and fruit-growing industries - changes to withholding tax rules

Guide giving growers and contractors an overview of new tax rules including: the activities covered, hiring a contractor, how much withholding tax to deduct, certificates of exemption, and special tax code certificates.

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.