Memorandum of understanding between Inland Revenue (IR) and Ministry of Social Development (MSD) - sharing information to assist MSD in providing financial assistance to those affected by the Covid-19 Virus.
Agency using the data
MSD and IR
Purpose of agreement
MSD provides information to Inland Revenue so it can assist MSD to assess entitlements and carry out reviews, audits and investigations. IR can also use the information for any directly related purpose.
Data exchanged
Information for subsidy applications made from 27 March to 8 June 2020
IR provides to MSD:
Employer information for all employers who lodged a PAYE schedule since 1 January 2020:
- employer IRD number
- employer name
- trade name
- employer address
- total number of employees
- total number of employees paid in last payroll
- industry code
- industry code description
- industry NZSIOC grouping (4 levels).
Salary and wage information:
- employee IRD number
- employee’s post code
- employer’s business IRD number
- whether the employee has been paid (Y/N indicator).
Self-employed and sole trader information:
- business IRD number
- individual’s first and last name
- business address
- entity class
- trade name
- whether business was active in last 12 months (Y/N indicator)
- industry code
- industry code description
- industry NZSIOC grouping (4 levels).
Information for subsidy extension applications made from 10 June to 1 September 2020
IR provides to MSD employer information for all employers that who lodged a PAYE schedule in the last 30 days:
- employer IRD number
- employer name
- trade name
- employer address
- total number of employees
- total number of employees paid in last payroll
- industry code
- industry code description
- industry NZSIOC grouping (4 levels).
IR information MSD can access using an IR controlled portal:
- business IRD number
- business name
- business commencement date
- number of employees
- BIC code
- first and last name of employees.
Controls are in place to:
- let only MSD authorised users access the portal
- manage what those users can see and do with the information they access
- record and monitor users access and use.
Information to support the MSD subsidy audit function from 27 March 2020 until 10 August 2020
MSD provides to IR:
- employer name
- business name
- employee names
- employee IRD numbers
- whether they have had a payment (Y/N indicator)
- repayment status
- employer commencement date.
MSD may also:
- ask IR to review the risk/issue against IR information
- ask IR to contact the customer to clarify or confirm details given in an application
- authorise IR to require the customer to give IR information to support audits.
IR may provide tp MSD any IR information and findings made by IR staff relevant to MSD’s audit.
Information to support the MSD subsidy audit function from 3 July 2020
MSD provides IR with:
- applicant name
- business name
- employee names
- employee IRD numbers
- whether they have had a payment (Y/N indicator)
- applicant commencement date
- applicant IRD number
- applicant bank account
- applicant (where self-employed or a sole trader) and employee dates of birth (to correctly identify people)
- if employee is full time or part time
- the amount of subsidy paid
- if MSD have in the past audited or investigated a Subsidy
- if a refund has been requested
- the total amount refunded
- contact information (address, email, phone numbers, IP address)
- notes made by MSD staff relating to an application
- reason code (MSD system auto approved or non-GST registered and matched by IR).
MSD may also:
- ask IR to review the risk/issue against IR information
- ask IR to contact the customer to clarify or confirm details they gave in an application.
MSD authorises IR, by delegation, to use the authority applicants gave MSD to require the customer to give information to support audits.
IR may send MSD any IR information and findings by IR staff relevant to MSD's audit.
Legal authority
Clause 23B of Schedule 7 of the TAA and Section 22 of the Privacy Act 2020 (Information Privacy Principles 11(d), 2(2)(b), 2(2)(d), 10(1)(e) and 11(e)).
Applicants for MSD administered subsidies provide authority for the sharing of their information with IR in their application for a subsidy.