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Forms and guides
Ngā puka tāke me ngā puka tohutohu

Employer obligations - quick reference summary sheet (IR322)

A summary sheet briefly explaining your obligations as an employer.

This summary sheet gives you information that outlines:

  • whether you are an employer or not
  • your obligations as an employer
  • how to register as an employer
  • what deductions to make from your employees' salaries
  • what forms must be submitted, and
  • where to go for more information.