Employer responsibilities: Keeping records
Pay record keeping requirements
You must keep records of all your PAYE deductions.
Records to keep
You must keep:
- wagebook information
- PAYE payment receipts
- tax code declarations (IR330) completed by employees
- letters from us requesting you change your employee's tax code.
How long do I need to keep them?
All your pay records must be held in New Zealand for at least seven years.
Find out more
Date published: 08 Sep 2008
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