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Accounting for employer-related taxes

As an employer you must deduct PAYE from your employee's earnings and pay it to us. You may also be liable for fringe benefit tax (FBT) if you provide employees with benefits. You are also liable for ESCT (employer superannuation contribution tax), formerly specified superannuation contribution withholding tax (SSCWT), if you provide superannuation contributions for your employees.

Paying deductions to Inland Revenue

You must pay us all the deductions you make from your employees' wages by the due date. If the PAYE deduction due date for payment falls on a Saturday, Sunday, or public holiday, you can make your payment on the next working day without penalty.

Your filing and payment obligations

Learn the due dates for filing employer monthly schedules along with the payment of PAYE deductions, and how up-to-date record keeping and ir-File can help.

Accounting for fringe benefit tax

Learn how FBT must be paid by employers providing fringe benefits, how to file an FBT return and what to do if there are payment difficulties and how this can help you.

 

 


Date published: 30 Mar 2012

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