Documents numbered between 300 and 399
Employer's guide IR335
(published April 2013)
About this guide
This guide explains the tax responsibilities of anyone who employs staff.
Adobe Acrobat PDF | 673kb | 64 pages
When to use this guide
Using this guide will help you fulfil your responsibilities as an employer.
If you have anyone working for you, it is your responsibility to make deductions from payments you make to them, as well as giving information to us.
We explain what you are required to do, and what happens if you do not comply.
What you will need
