Individual income tax
Payroll giving IR617
(published October 2009)
About this guide
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.
Adobe Acrobat PDF | 356 kb | 12 pages
When to use this guide
Read this booklet if you're an employer, an employee or a donee organisation who wishes to find out more about payroll giving.
What you will need