Approved issuer levy (AIL) - payer registration

If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.

Budget 2010: RWT rate changes for interest recipients

The RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010.

Business cessation

Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your secure online services account or call us on 0800 377 774.

Employer deductions

For periods from April 2009 onwards. This is a form and payment slip to record and pay the deductions made from your employees' pay (includes ESCT).

Employer monthly schedule

Form to list your employees' deductions details.

Employer monthly schedule amendments

You can use this form to make changes to employer monthly schedules that you have filed, including claims for KiwiSaver and complying fund employer tax credits.

Employer monthly schedule supplementary

Supplementary form to list your employees' deductions details.

Employer obligations - quick reference summary sheet

A summary sheet briefly explaining your obligations as an employer.

Employer registration

You can use this form to register as an employer. You can also do this online.

First-time employer's guide

Explains the tax responsibilities of being an employer when you are taking on staff for the first time.

Four-weekly and monthly PAYE deduction tables 2011

This guide lists the PAYE tables for pay periods between 1 October 2010 and 31 March 2011.

Four-weekly and monthly PAYE deduction tables 2011

Tax tables for pay periods between 1 April 2010 and 30 September 2010.

Note: new tax tables apply for pay periods ending on or after 1 October 2010.

Four-weekly and monthly PAYE deduction tables 2012

Tax tables for pay periods between 1 April 2011 and 31 March 2012.

Fringe benefit shareholder/employee income year tax return

The return for companies with shareholder-employees covering the same period as the company's accounting year.

Fringe benefit ordinary employee annual tax return

This return is for employers (including companies) who file annually covering the period 1 April to 31 March.

Fringe benefit tax guide

A guide to help employers with their fringe benefit tax (FBT) requirements.

Fringe benefit tax quarterly return

This return is for employers who file quarterly FBT returns.

ir-File - electronic filing for employers

Summary sheet explaining how employers, tax agents, payroll bureaus and PAYE intermediaries can register for and use ir-File.

IR56 taxpayer's handbook

This booklet explains the tax responsibilities for people who pay their own PAYE tax.

KiwiSaver employer guide

Explains your role and obligations when implementing KiwiSaver in your workplace.

Payroll giving

Payroll giving is a voluntary scheme available from 7 January 2010. Employers can offer payroll giving to their employees if they file their Employer monthly schedule (EMS) IR348 and Employer deduction form (EDF) IR345 electronically using ir-File. You pass your employee's donations on to the chosen donee organisation and reduce their PAYE with a tax credit for payroll donations.

Retiring allowances and redundancy payments

This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.

Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

Weekly and fortnightly PAYE deduction tables 2011

This guide lists the PAYE tables for pay periods between 1 October 2010 and 31 March 2011.

Weekly and fortnightly PAYE deduction tables 2011

Tax tables for pay periods ending on or after 1 April 2010 until 30 September 2010.

Note: new tax tables apply for pay periods ending on or after 1 October 2010.

Weekly and fortnightly PAYE deduction tables 2012

Tax tables for pay periods ending on or after 1 April 2011 until 31 March 2012.

Wine and fruit-growing industries - what to do when you hire a contractor

Flowchart summarising your tax responsibilities if you directly hire a contractor for certain pruning, thinning, picking, or packing activities.

Your introduction to KiwiSaver - employee information

This factsheet explains the KiwiSaver savings initiative and the options available to New Zealanders who might want to join.