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Acronyms, definitions and terminology

Commonly used acronyms

Abbreviation Description
SDLU Software Developers Liaison Unit
RWT Resident Withholding Tax
PIE Portfolio Investment Entities
ESCT Employer Superannuation Contribution Tax
SSCWT Specified Superannuation Contribution Withholding Tax
RSCT Retirement Scheme Contribution Tax
SOE Summary of Earnings
PTS Personal Tax Summary
C-Series Returns prepared by software, printed and filed on paper
ir-File The electronic chanel for filing PAYE
E-File The electronic chanel for register tax agents
B2B Business to Business

Definition of salary and wages

There are two definitions of salary and wages. These definitions are effective from 1 April 2008.

Gross base salary and wages

Gross base salary and wages (salaries and wages without any higher allowances) are used to determine the amount of employer deductions and compulsory employer contributions (CECs) for members of a complying fund scheme.

Gross salary and wages

Gross salary and wages (salaries and wages including higher allowances, excluding exceptions granted in legislation) are used to determine the amount of employee deductions and CECs for members of a KiwiSaver scheme.

 


Date published: 01 Nov 2009

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