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For businesses and employers
Ngā pakihi me ngā kaiwhakawhiwhi mahi

Keeping a wage book

Here are some tips to help you keep a wage book:

  • Start a new page in your wage book as soon as an employee starts work with you, or at the beginning of each tax year. Make sure they give you the personal details you need.
  • Keep a separate page for each employee, even if they were only employed for one day.
  • Complete all these wage details each payday:
    1. total gross earnings, including taxable allowances (the amount before PAYE is deducted)
    2. amount of earnings not liable for ACC earner levy
    3. the amount of PAYE deducted (taking into account any tax credits for payroll giving donations)
    4. any payroll giving donations and tax credits for them
    5. any child support deductions
    6. any student loan deductions
    7. any KiwiSaver employee deductions
    8. any KiwiSaver employer contributions (gross)
    9. any net KiwiSaver employer contributions
    10. any other superannuation contributions
    11. any ESCT (employer superannuation contribution tax)
    12. the taxable value of any employee share scheme (ESS) benefit
    13. the total tax, plus student loan and child support, deducted from the ESS benefit (if any)
    14. the value of tax-free reimbursing allowances
    15. any advanced pay
    16. any personal service rehabilitation payment
    17. employees who receive an extra pay that is taxed at less than 17.5 cents in the dollar.
  • Summarise the details for each employee at the end of each deduction payment period. This will be:
    1. twice-monthly or monthly, depending on your yearly PAYE deducted, or
    2. every payday if you're a payday filer.
  • Keep a summary sheet that shows, for each period, the following totals:
    1. gross wages
    2. PAYE deducted (taking into account any tax credits for payroll giving donations)
    3. any payroll giving donations and tax credits for them
    4. child support deductions
    5. student loan deductions
    6. KiwiSaver employee deductions
    7. net KiwiSaver employer contributions
    8. ESCT
    9. the taxable value of any employee share scheme (ESS) benefit, and
    10. the total tax, plus student loan and child support, deducted from the ESS benefit (if any).

The information in your wage book will help you complete your employer returns.