1

Make sure new employees fill in a Tax code declaration (IR330). This tells you the tax code to use and the rate of tax to take out of their wages.

If any employees don't fill in an IR330, you must deduct tax from their wages at a higher rate (the no-declaration rate).

2

Deduct PAYE from your employees' wages, and pay it to us either once or twice a month, depending on the total amount of wages you pay.

PAYE includes the ACC earners' levy, to cover the cost of employees' non-work injuries.

3

Complete Employer deductions (IR345) or (IR346) form and send it with your payment by the due date.

Contact us if you're unsure whether to use an IR345 or an IR346.

4

Complete an Employer monthly schedule (IR348) with the details of each employee's deductions.

5

Give new employees a KiwiSaver employee information pack (KS3).

Automatically enrol new employees in KiwiSaver, if they're eligible.

Deduct KiwiSaver contributions from employees' wages (new employees and existing employees who have joined).

Accept KiwiSaver opt-out forms from automatically enrolled employees.

Action KiwiSaver contributions holiday notices.

6

Pay fringe benefit tax on any fringe benefits (perks) you give to your employees.

Find out more about fringe benefit tax

7

Deduct child support payments from employees' wages if required.

8

Deduct student loan repayments from employees' wages if required