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myIR, payments and more


Employer responsibilities
Ngā kaiwhakawhiwhi mahi takohanga

Pay record keeping requirements

You must keep records of all your PAYE deductions.

Records to keep

You must keep:

  • wagebook information
  • copies of PAYE payment information
  • Tax code declaration (IR330) forms completed by employees
  • Tax rate notification for contractors (IR330C) forms completed by contractors
  • letters from us requesting you change your employee's tax code
  • letters from us requesting you change a contractor's tax rate
  • a copy of any written agreements to treat a payment to a contractor as a voluntary schedular payment from which you make a deduction
  • copies of certificate of exemptions
  • copies of special tax codes
  • copies of special tax rate certificates.

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

Keeping records