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Online employer registration

The following information supports the online employer registration form. You can find this and all our other interactive forms at the 'get it done online', 'work it out' and 'forms and guides' pages.

Question 1 - Do you have an IRD number for your business?

Your business needs an IRD number before it can register as an employer. Please keep the number handy and tell us what it is whenever you contact us.

If you have misplaced your IRD number please call us on 0800 377 774 to confirm what your number is.

Business IRD number (partnership, company, non-profit organisation, trust/estate)
Your business must have its own IRD number if it is a partnership, company, non-profit organisation or trust/estate. Use this number when completing the employer registration form. If you don't have a business IRD number you can apply for one by filling in an IRD number application -- non-individual form and posting it to Inland Revenue. You can also fill in and post an employers registration form at the same time.

Personal IRD number (sole trader)
You need a personal IRD number as a sole trader. If you have earned income in New Zealand before or filed a tax return you should already have an IRD number.

Use this number when completing the employer registration form as a sole trader

If you don't have one already, fill in an IRD number application -- individual form and post it to Inland Revenue. You can also fill in and post an employers registration form at the same time.

Panel 5 - Postal address

If your address is a PO Box number, please show your box lobby (this is the location of your post office box, such as "Wellington Mail Centre" or "Shortland Street"). If you are unsure what your box lobby is or whether you have one, please contact NZ Post on 0800 501 501.

Note: If you use a tax agent to prepare your employer returns do not show their address here. Please ask them to give us the address for your employer mail.

Question 9 - Fringe benefits

Fringe benefits are benefits (perks) given to employees in addition to their salary or wages. The four main groups of fringe benefits are:

• motor vehicles
• low-interest loans
• free, subsidised or discounted goods and services, including subsidised transport for employers in the public transport business
• employer contributions to sick, accident or death benefit funds, superannuation schemes and specified insurance policies.

Gifts, prizes and other goods are also fringe benefits. If you pay for your employees' entertainment or private telecommunications use these may also be fringe benefits.

Fringe benefit tax (FBT) is a tax on fringe benefits. As an employer, you are liable to pay FBT on the fringe benefits that you give to your employees or shareholder-employees.

Question 9a - FBT returns

Employers that provide fringe benefits must file regular FBT returns. If you answered yes to question 9, at question 9a you will be asked to choose a return filing option before submitting your employer registration.

There are three types of FBT returns. Your choice may be determined by:

• the amount of tax (the PAYE deducted less the ACC earner levy component) and employer superannuation contribution tax (ESCT), formerly specified superannuation contribution withholding tax (SSCWT), deductions you make (see help on question 10 for more information on ESCT) and,
• whether the employer is a company.

Annual returns	Quarterly returns	Income year returns - for companies only
Covers the period 1 April to 31 March	Covers the quarters ending June, September, December and March	Covers the accounting year of your company
Can file if annual gross tax/ESCT are $500,000 or less	Can file if annual gross tax/ESCT are $500,000 or less	Can file if your company has shareholder-employees, and your annual gross tax/ESCT are $500,000 or less
Can also file if you were not an employer in the previous year	Must file if annual gross tax/ESCT for the previous year are over $500,000 or less	Can also file if your company has shareholder-employees, and you were not an employer in the previous year
		Can also file if only benefit provided is motor vehicles for private use to shareholder-employees and that benefit is limited to 2 vehicles

Options for filing FBT returns

Depending on your circumstances and the rules outlined above, you may be able to choose annual, quarterly or income year returns or a mix of returns. The available options are:

1. Quarterly returns for all employees
2. Annual returns for employees (not including shareholder-employees) and no quarterly returns

The following options are available for companies only:

3. Income year returns for shareholder-employees and no fringe benefits provided to other employees
4. Annual returns for employees and quarterly returns for shareholder-employees
5. Income year returns for shareholder-employees and quarterly returns for other employees.
6. Annual returns for employees and income year returns for shareholder employees.

Question 10 - Employer superannuation contributions (formerly specified superannuation contributions)

An employer superannuation contribution is any contribution to a superannuation fund that an employer makes for their employee's benefit. A superannuation fund is a scheme that has been registered under the Superannuation Schemes Act 1989.

However, if your employees ask you to make deductions from their wages and pay them to a superannuation scheme, these are not employer superannuation contributions.

Any contribution an employer makes to a superannuation fund for the benefit of an employee is liable for tax. This can be either:

• employer superannuation contribution tax (ESCT), formerly specified superannuation contribution withholding tax (SSCWT), at a flat rate of 33 cents in the dollar, or
• treated as salary or wages of the employee and taxed at the employee's personal tax rate (if the employer and the employee agree).

 

 

Date published: 31 Mar 2009

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