Employers (including FBT)
Employer obligations - quick reference summary sheet IR322
(published April 2009)
About this guide
A summary sheet briefly explaining your obligations as an employer.
Adobe Acrobat PDF | 78kb | 2 pages
When to use this guide
This summary sheet gives you information that outlines:
- whether you are an employer or not
- your obligations as an employer
- how to register as an employer
- what deductions to make from your employees' salaries
- what forms must be submitted, and
- where to go for more information.
What you will need